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All Journal Jurnal Riset Ekonomi dan Akuntansi
Batara Effenberg Abigael Marulitua Siburian
Universitas Pembangunan Nasional Veteran Jawa Timur
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Pengungkapan Corporate Social Responsibility, Persistensi Laba, dan Konservatisme Akuntansi terhadap Manajemen Laba pada Perusahaan Sektor Healthcare Tahun 2022–2024 Batara Effenberg Abigael Marulitua Siburian; Gideon Setyo Budiwitjaksono
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4487

Abstract

In order to better understand how healthcare businesses listed on the Indonesia Stock Exchange managed their profits from 2022 to 2024, this research will examine the impact of CSR, earnings persistence, and accounting conservatism. There were 84 observations in the research sample, which was obtained via the use of purposive sampling. A panel data regression strategy was used for the investigation, with the Common Effect Model being determined to be the most appropriate model. More robust estimates were obtained by combining Robust Least Squares with the M-estimation technique, however, due to the model's autocorrelation symptoms. profits persistence, accounting conservatism, and corporate social responsibility all contribute to better profits management, according to the findings. According to these results, firms are more likely to engage in earnings management when there is a strong correlation between accounting conservatism, high earnings persistence, and increased CSR disclosure. However, these factors do not necessarily limit earnings management practices. The study's findings should encourage business leaders to improve the accuracy of financial reports and should be taken into account by investors when assessing businesses' reported profits.
Co-Authors Budiwitjaksono, Gideon Setyo