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Muhammad Haerdiansyah Syahnur
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Center of Economic Students Journal (CSEJ)
Published by Universitas Muslim Indonesia
ISSN : -     EISSN : 26218186     DOI : https://doi.org/10.56750/cesj
Core Subject : Economy,
Economics, Econometrics & Finance
CESJ : Center Of Economic Students Journal is an economics journal/article published and updated on a regular basis by students from the Faculty of Economics at UMI that aims to serve as a place to accommodate ideas, scientific studies, and studies, as well as a conduit of information for academic development. This publication contains scientific writings in the form of research results, theoretical studies and theoretical applications, conceptual ideas, new book reviews, bibliographies, and practical writings from students, all through the necessary editing process by the publisher without changing the substance according to the original text. Writing in each publication is the personal responsibility of the author and does not reflect the opinion of the publisher.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 1 Documents
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Search results for , issue "Vol. 2 No. 3 (2019): Juli" : 1 Documents clear
Pengaruh Corporate Social Responsibility terhadap Manajemen Laba Hajering Hajering
Center of Economic Students Journal Vol. 2 No. 3 (2019): Juli
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.049 KB) | DOI: 10.56750/cesj.v2i3.84

Abstract

Penelitian ini bertujuan untuk menganalisis program CSR yang dilakukan oleh PT. Astra International, Tbk di Makassar serta untuk menganalisis pengaruh program CSR melalui tanggungjawab lingkungan, tanggungjawab masyarakat lokal dan tanggungjawab kesejahteraan pegawai terhadap manajemen laba pada PT. Astra International, Tbk di Makassar. Variabel penelitian terdiri dari variabel bebas (independen) yaitu tanggungjawab lingkungan, tanggungjawab kesejahteraan pegawai dan tanggungjawab masyarakat lokal, dan variabel terikat (dependen) yaitu manajemen laba. Metode analisis yang digunakan yaitu analisis deskriptif, uji asumsi klasik (uji normalitas, uji multikolinearitas, uji hetereskodastisitas), uji hipotesis (uji t dan uji F), dan analisis regresi berganda. Hasil penelitian menunjukkan bahwa variabel tanggungjawab lingkungan, tanggungjawab kesejahteraan pegawai, tanggungjawab masyarakat lokal berpengaruh positif dan signifikan terhadap manajemen laba.

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