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Corporate Governance and CSR Disclosure: Earnings Management as Moderating Variable Azwa Maqfira; Zaitul Zaitul; Yeasy Darmayanti; Mardiana Azizah; Desi Ilona
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.2067

Abstract

The purpose of this study is to examine the moderating influence of earnings management on CSR disclosure as it relates to corporate governance. From 2014 to 2018, firms in the mining sector that were listed on the Indonesia Stock Exchange were the subject of this study. In order to check for consistency in the outcomes, this study additionally employs two control variables. Theories are developed using prior research, agency theory, and legitimacy theory. Of the 110 companies in the population, 22 were chosen as the study's sample. Purposive sampling with moderated regression analysis (MRA) was the strategy used. According to the regression analysis, managerial ownership has a negative impact on CSR disclosure, while institutional ownership and the board of directors have a positive effect. On the other hand, CSR disclosure is unaffected by the audit committee and independent board of commissioners. The relationship between CSR disclosure and corporate governance cannot be mediated by earnings management.
Pelatihan Pemilahan Sampah bagi Pemuda Karang Taruna Fajar Menyingsing Kelurahan Balai Gadang Koto Tangah Kota Padang Suryadimal; Yeasy Darmayanti; Kaidir; Saddam Husain; Aldo Nasvipratama; Luthfi Nabilla Ditri
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 5 No. 4 (2024)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v5i4.2029

Abstract

Waste sorting activities are carried out by all parties without exception, including the community in Balai Gadang District. As the vanguard in maintaining cleanliness, the elements of society in Karang Taruna are the parties who are always educated regarding waste sorting. The method used is through waste sorting training so that it can solve the community's waste problems, the training given to Karang Taruna can also provide welfare for them, because several types of waste can be resold to collectors. This activity is a series of programs from the LPPM Universitas Bung Hatta, in collaboration with Balai Gadang Urban Village, Padang City as a concern for waste management in Padang City. The targets achieved are two programs that will be implemented, namely: 1). Waste sorting training as a positive mindset for the community about the dangers of waste, and 2). Waste training for cleaning officers of the Karang Taruna Fajar Menyingsing LPS. The results of the community service program showed an increase in understanding of waste sorting by 92% and waste management methods by 85% and the impact of littering an average of 89%.