Asri Djauhar
Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Sulawesi Tenggara

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN PROFITABILITAS TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Hasby Hamyat; Sahyunu Sahyunu; Herman Titop; Asri Djauhar
Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) Vol 5, No 1 (2021): Jurnal Jumbo Vol. 5 No.1
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.721 KB) | DOI: 10.33772/jumbo.v5i1.20765

Abstract

This study aims to determine the effect of corporate social responsibility and profitability on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sample in this study were manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period, totaling 20 companies. This study uses multiple linear regression analysis as an analytical tool. The results of the study found that simultaneously CSR and profitability variables had a positive and significant effect on earnings quality. Partially, CSR has a negative and significant effect on the performance of BNN employees on earnings quality, while profitability has a positive and insignificant effect on earnings quality.