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Jessica Ang
Management Department, Universitas Surabaya, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Journal of Entrepreneurship

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Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan dan Earning Management sebagai Variabel Moderasi Jessica Ang; Werner Ria Murhadi; Endang Ernawati
Journal of Entrepreneurship and Business Vol. 1 No. 1 (2020): Journal of Entrepreneurship and Business (March)
Publisher : Program MM Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (687.81 KB) | DOI: 10.24123/jerb.v1i1.2820

Abstract

This study aims to analyze the effect of corporate social responsibility on a company’s financial performance with earning management as a moderating variable. The variables used in this study are corporate social responsibility, firm age, firm size, leverage, and earning management as moderation variables. This research uses a quantitative approach using multiple linear regression analysis. The target population in this study are all non-financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018, which amounted to 875 observations. The results showed that corporate social responsibility variable has no significant influence on financial performance. The analysis with moderating variables show that earning management can strengthen the relationship between corporate social responsibility and financial performance. Keywords: corporate social responsibility, financial performance, earning management
Co-Authors Endang Ernawati Werner R Murhadi