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All Journal Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business EKSPANSI Kinetik: Game Technology, Information System, Computer Network, Computing, Electronics, and Control Majalah Ekonomi JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Riset Akuntansi Aksioma Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi BALANCE: Economic, Business, Management and Accounting Journal BASKARA: Journal of Business and Entrepreneurship Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan International Journal Software Engineering and Computer Science (IJSECS) Sustainable : Jurnal Akuntansi Sustainability Science and Resources ASERSI : Jurnal Akuntansi Terapan dan Bisnis Indonesian Journal Economic Review (IJER) Jurnal Manajemen Sistem Informasi Journal AK-99 Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan IJBLPS Journal of Innovative and Creativity Journal of Accounting and Financial Issue JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio Jurnal Pengabdian Masyarakat Manage International Journal of Business, Law and Political Science Jurnal Simki Economic Proceeding UMSurabaya International Conference on Economics, Management, Business, and Accounting
Anna Marina
Universitas Muhamadiyah Surabaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH MANAJEMEN LABA DAN KOMITE AUDIT TERHADAP CSR DENGAN MEDIASI KINERJA KEUANGAN Anna Marina; Halimatus Sa’diyah; Amelia Fitri Nuraini
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i1.472

Abstract

Financial reporting is essential for communicating financial performance to stakeholders. Profit, as a key financial indicator, is often affected by earnings management, which may pose information risks to investors. The audit committee plays a vital role in supervising financial reports and reducing earnings manipulation risks. Corporate social responsibility (CSR) is also influenced by financial performance and earnings management. This study examines the effects of earnings management and the audit committee on CSR, with financial performance as a mediating variable. Earnings management is measured using discretionary accruals, the audit committee by the number of members, financial performance by return on equity (ROE), and CSR by the CSRI index (GRI G4). Using quantitative methods, panel data from 33 conventional banks listed on the Indonesia Stock Exchange (IDX) for 2020–2022 (99 observations) were analyzed with SPSS 25. Results show earnings management negatively and insignificantly affects financial performance, while the audit committee has a positive but insignificant effect. Earnings management positively but insignificantly affects CSR, whereas the audit committee has a negative and significant effect. Financial performance does not mediate the earnings management–CSR relationship but does mediate the audit committee–CSR relationship. This study enhances understanding of financial reporting, audit oversight, and CSR implementation.
Co-Authors , Kalis Tuenggarwati Udiyani Adhar Putra Setiawan Afifah Nur Aini Agista Fortuna Ahmad Munir Al Amanda Chorra Nabela Alamin, Muhammad Salman Bintang Rahmat Alfia Rohmatus Solehah Alifah Cahaya Hati Alwi, Muchamad Nurdin Amelia, Yuana Anggraeni Anggraeni Ardiansyah, Mohammad Fredy Arfa Mella Diva Intira Arifin, Kezia Maysa Astri Puji Nur Rohma Astri Puji Nur Rohma Athabarani, Imazizah Azimah, Nanda Rif’atul Bramulia Candra Nur Hemas Cindi Aulia Silvianingsih Dail Diatul Fitri Dania Ayu Permatasari Dea Fitria Maslaha Desipradani, Gita Didik Setiawan Didin Fatihudin Diva Amalia Zahra Dwi Nur Anisa Enis Silviana Evaningtyas Putri Windiawati Ezif Muhammad Fahmi Fadhilah Putri Haryanti Faga Audia Utama Fam Soo Fen Fam, Soo-Fen Farel Muhammad Fawzi Farra angeline firdaussy Fatihah, Jihan Qurratul ‘Aini Febriyanti, Nor Maulidiya Fen, Fam Soo Firdiana, Rizka Farah Fitri Nuraini Fitriani, Riya Fityan Izza Noor Abidin Gita Putri Arisandi Halimatus Sa'diyah Halimatus Sa’diyah Halimatus Sa’diyah Harnida Hanim Binti Abdul Hamid Hasan Saleh Hindarto, Djarot Hiyatul Mubarokah, Fiky Ida Rif’atul Laily Ilham Danu Kuswanto Imam wahdjono, Sentot Irena Afidatul Khoiriyah Irgi Ahcmat Faroji Ismail Rasulong Kurnoawati, Tri Laditha Ilvi Nur Salamah Laily, Ida Rif’atul Margi Susilowati Mariyah Zahra Faradillah Maudy Dwi Cahyani Ma’ruf Sya’ban Moch Bintang Wahyu Syuhada Mr Andrianto Muhammad Akbar Ridha Muhammad Asasun Najakh Muhammad Fikry Muhammad Kemal Amroni Nabila Ramadhani Nisa Noviana Nur Ariyah Nurul Hidayati Oktavia Dwi Sheila R Oktavia Dwi Sheila R Oktaviani, Marista Probowulan, Diyah Puti Annisa Utari Puti Annisa Utari Ramadhani Suci Restuningtyas Rasulong, Ismail Rifky Belva Effanda Rifqi Aulia Rosy Ningrum Sa'diyah, Halimatus Sabiluddin, M. Sabri Balafif Saffanah Syadzaa Zahirah Salman Alibasya Lubis Salsabilla Larasati Sandy Dea Martha Sandy Dea Martha Sarah Edmonda Satrio Cahyono putro Sa’diyah, Halimatus Sentot Imam Wahjono Sentot Imam Wahjono Sentot Imam Wahjono Sentot Imam Wahjono Sentot Imam Wahjono Sentot Imam Wahjono Siti hardianti Soo Fen Fam Soo-Fen Fam Tarisa Koesbandi Tarisa Koesbandi Tiara dian nugraha Tri Kurniawati Umi Murniati Utama , Faga Audia warsidi warsidi WIDAYAT - Yuana Amelia Yudhakusuma, Dudi Yuni Ratnasari Zeni Rusmawati