Pengaruh Kepemilikan Institusional, Corporate Social Responsibility dan Kinerja Lingkungan terhadap Manajemen Laba

Khaira, Ima Latul (2024) Pengaruh Kepemilikan Institusional, Corporate Social Responsibility dan Kinerja Lingkungan terhadap Manajemen Laba. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

Ima Latul Khaira (41183403200016) “The Effect of Institusional Ownership, Corporate Social Responsibility and Environmental Performance on Earnings Management” XIV + 96 pages + 13 tables + 2 figures + 17 attachments Keywords: institusional ownership; corporate social responsibility; environmental performance; earnings management. This study aims to determine whether there is an influence of Institutional Ownership, Corporate Social Responsibility, and Environmental Performance that can affect Earnings Management in non-cyclical consumer companies, basic materials sector, energy sector listed on the Indonesia Stock Exchange during 2021-2023. The method used in this research is descriptive quantitative and has secondary data types in the form of annual reports and company sustainability reports. The samples to be used in this study were selected using purposive sampling technique. Based on the results of this selection, there are 109 samples from 48 companies in the consumer non cyclicals sector, basic materials sector, energy sector listed on the Indonesia Stock Exchange during 2021-2023. Hypothesis testing in this study uses panel data regression analysis using the E-views version 12 application to test the effect between the dependent variable and the independent variable. Based on the tests that have been carried out, the results of the analysis show that Institutional Ownership has a negative effect on earnings management, and Corporate Social Responsibility has no effect on earnings management, and Environmental Performance has no effect on earnings management. Bibliography: 60 (2014-2023)

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