PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KUALITAS LABA - Siswantaya, I Gede (Faculty of Business and Economics Universitas Atma Jaya Yogyakarta, 2022)
ABSTRACT This study aims to obtain evidence of the influence of Corporate Social Responsibility (CSR) disclosure on earnings quality. The sample of the study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2019 period, consisting of 124 companies with 457 observations. Data were obtained from the IDX website and companies’ websites. This study uses multiple regression analysis in testing the hypothesis. The control variables used in this study are leverage, firm size and Return on Assets (ROA). The findings show that Corporate Social Responsibility (CSR) disclosure positively affects earnings quality. Keywords: corporate social responsibility disclosure; earnings quality; earnings management; leverage; firm size; return on assets. ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh pengungkapan Corporate Social Responsibility (CSR) terhadap kualitas laba. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2016-2019. Berdasarkan kriteria yang ditetapkan terdapat 124 perusahaan dengan 457 pengamatan. Data penelitian diperoleh dari situs resmi Bursa Efek Indonesia (BEI) dan website masing-masing perusahaan. Pengujian hipotesis menggunakan analisis regresi linear berganda. Penelitian ini menggunakan variabel kontrol yaitu leverage, firm size dan Return on Assets (ROA). Hasil penelitian ini menunjukkan bahwa pengungkapan Corporate Social Responsibility (CSR) berpengaruh positif terhadap kualitas laba. Kata kunci: pengungkapan corporate social responsibility; kualitas laba; manajemen laba; leverage; firm size; return on assets.