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Aryanti, Defy
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Economics, Econometrics & Finance Social Sciences

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PENGARUH UKURAN PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF YANG TERDAFTAR DI BEI TAHUN 2017-2020 Aryanti, Defy; As'ari, Hasim
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): Edisi Februari 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

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Abstract

Earnings management is measured by determining the amount of accrual earnings management carried out by the company by calculating the value of discretionary accruals and for CSR disclosure using the GRI (Global Reporting Initiative) index. This study aims to examine the effect of firm size and corporate social responsibility on earnings management in the automotive sub-sector manufacturing companies listed on the IDX in 2017-2020. This type of research is quantitative research. Data collection is carried out with secondary data in the form of annual reports on the automotive and component industry sub-sector companies listed on the Indonesia Stock Exchange in 2017-2020 obtained from the Indonesia Stock Exchange website www.idx.co.id. Classical assumption test proves that the data is normally distributed, free of heteroscedasticity and multicollinearity and there is no autocorrelation. The analytical technique used is Multiple Linear Regression Analysis. The results of hypothesis testing that have been used using the Multiple Linear Regression Analysis formula show that (1) Firm Size has no significant effect on Earnings Management (2) Corporate Social Responsibility has no significant effect on Earnings Management.
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