Indonesian Journal of Law and Economics Review
Vol 14 (2022): February

The Effect of Earnings Management and Capital Structure on Financial Performance with Corporate Social Responsibility Intervention Variables

Dwi Sri Rezeki (Universitas Muhammadiyah Sidoarjo)
Wisnu Panggah Setiyono (Universitas Muhammadiyah Sidoarjo)



Article Info

Publish Date
18 Feb 2022

Abstract

This study aims to determine the effect of earnings management and capital structure on financial performance with corporate social responsibility as an intervention variable in mining companies listed on the Indonesia Stock Exchange in 2014-2019.The method used in this research is a quantitative approach. The data used in this study are the financial statements of mining companies listed on the Indonesia Stock Exchange. The analysis technique used in this research is path analysis with the help of the SmartPLS 3.0 program.The results showed that earnings management has an effect on financial performance. Earnings management has no effect on corporate social responsibility. Capital structure influences financial performance. Capital structure influences corporate social responsibility. Corporate social responsibility has no effect on financial performance. Earnings management has no effect on financial performance with corporate social responsibility as an intervening variable. Capital structure has no effect on financial performance with corporate social responsibility as an intervening variable.

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Journal Info

Abbrev

ijler

Publisher

Subject

Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

Description

Indonesian Journal of Law and Economics Review (IJLER) is published by Universitas Muhammadiyah Sidoarjo four times a year. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of ...