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I Gusti Ayu Emi Eka Yanti
Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional
Economics, Econometrics & Finance

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Kinerja Lingkungan, Manajemen Laba, Corporate Governance Dan Corporate Social Responsibility (CSR) Putu Purnama Dewi; I Gusti Ayu Emi Eka Yanti
E-Jurnal Akuntansi Vol 28 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i01.p22

Abstract

Research on the influence of environmental performance on corporate social responsibility is still rarely studied. However, the influence of earnings management and corporate governance on corporate social responsibility has been investigated. This study used institutional ownership, managerial ownership, board of commissioners and audit committees as corporate governance’s proxy. This study aimed to investigate the influence of environmental performance, earnings management and corporate governance on corporate social responsibility by using mining companies that have been listed on the Indonesian stock exchange and are also registered with PROPER. In this study using multiple regression analysis method with 45 samples which showed the results of research that only environmental performance had an influence on corporate social responsibility, while earnings management, institutional ownership, managerial ownership, board of commissioners and audit committees did not affect corporate social responsibility. Keywords : Environmental performance, earnings management, corporate governance, corporate social responsibility.
Co-Authors Putu Purnama Dewi