Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING)
Aulia Putri Wulandari
Universitas Nasional
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Corporate Social Responsibility, Ukuran Perusahaan Dan Kualitas Audit Terhadap Manajemen Laba Dengan Kepemilikan Keluarga Sebagai Pemoderasi (Studi Empiris Pada Perusahaan Non-Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022) Aulia Putri Wulandari; Zamratul Meini
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8422

Abstract

This research aims to obtain empirical evidence of factors that can influence earnings management with Corporate Social Responsibility (CSR) reports, Firm Size, and Audit Quality. The novelty of this research is to test whether the concentration of family ownership can moderate the impact of CSR, Firm size, and audit quality. The data used in this research are from non-financial companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. Data processing was carried out using Eviews 12. The sample was determined based on a purposive sampling technique which resulted in 25 company samples. The results of this research prove that CSR has a negative effect on earnings management, company size has a negative effect on earnings management and audit quality has a positive effect on earnings management. Furthermore, family ownership can be used to moderate the influence of CSR and audit quality on earnings management, but cannot moderate the influence of company size on earnings management. Keywords: Corporate Social Responsibility, Firm Size, Audit Quality, Family Ownership and Earnings Management
Co-Authors Zamratul Meini