PENGARUH UKURAN DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN CSR SEBAGAI VARIABEL INTERVENING
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh ukuran dan leverage terhadap manajemen laba dengan CSR sebagai variabel intervening. Manajemen laba sebagai variabel dependen diukur dengan discretionary accruals. Ukuran, leverage dan CSR (Corporate Social Responsibility) sebagai variabel independen. Ukuran diukur dengan kapitalisasi pasar, leverage diukur dengan debt to equity ratio. Sedangkan Corporate Social Responsibility diukur menggunakan indeks dari penelitian Tong (2017) yang mengacu pada Global Reporting Initiative (GRI) G4. Data pada penelitian ini diperoleh dari laporan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Analisis yang digunakan adalah regresi variabel intervensi yang diolah menggunakan Smart PLS. Hasil dari penelitian ini adalah ukuran dan CSR berpengaruh positif terhadap manajemen laba sedangkan leverage tidak berpengaruh. Ukuran dan leverage berpengaruh positif terhadap Corporate Social Responsibility. Ukuran perusahaan berpengaruh negatif pada manajemen laba melalui pengungkapan Corporate Social Responsibility, dan leverage berpengaruh positif terhadap manajemen laba melalui pengungkapan Corporate Social Responsibility.
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DOI: https://doi.org/10.26877/ep.v6i1.7234
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