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All Journal RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL
Anastasia Agatha
Universitas Sarjanawiyata Tamansiswa
Religion Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Corporate Social Responbility, Ukuran Perusahaan, dan Kualitas Audit terhadap Manajemen Laba Anastasia Agatha; Sri Ayem
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 5 (2022): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1122.651 KB) | DOI: 10.47467/reslaj.v4i5.1117

Abstract

The purpose of this study is to examine the effect of corporate social responsibility, company size, and audit quality on earnings management in LQ45 indexed companies in 2016-2019. The study used quantitative methods, the sample used was purposive sampling, there were 20 samples of which there were 80 observational data. The study used multiple linear regression analysis with the help of the IBM SPSS 20.0 program. the results of the study prove three important findings: (1) CSR has a positive effect on earnings management, (2) firm size has a positive effect on earnings management, and (3) audit quality has no significant effect on earnings management. Keywords: Earning Management, Corporate Social Responsibility, Company Size, Audit Quality
Co-Authors Sri Ayem