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All Journal Akuisisi : Jurnal Akuntansi J-MACC : Journal of Management and Accounting Jurnal Analisa Akuntansi dan Perpajakan Akuntansi : Jurnal Akuntansi Integratif JIAI (Jurnal Ilmiah Akuntansi Indonesia) Dhana Jurnal Pengabdian Kepada Masyarakat (JP-MAS)
Aulia, Yoosita
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Journal : Akuisisi : Jurnal Akuntansi

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Corporate Social Responsibility and Firm Value: Mediating Earnings Management Andriyanti, Vesha Dillah; Aulia, Yoosita
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.1819

Abstract

This study aims knowing the impact of corporate social responsibility (CSR) on firm value with earnings management as mediating variable. The objects of this study are 12 companies in Indonesia from energy sector that listed on the Indonesia Stock Exchange (IDX) which were selected as research samples with the research study period 2019-2022. The analytical tools used in this research are regression and pathy analysis. The results of this study indicate that corporate social responsibility has no effect on earnings management. Corporate social responsibility affects firm value, earning managements affects firm value. Corporate social responsibility and earning management affect firm value but earnings management has not been able to mediate the influence of corporate social responsibility on firm value.
Co-Authors Andriyanti, Vesha Dillah Handayani, Alberta Esti Horri, Miftahol Klara, Cerli Meifin mawarista, sindy Nadila, Siti Qoriatul Nurhayati Nurhayati PUTRI WAHYUNI Sofian, Nurhayati Yulianti, Reza Cholifah Dwi