PENGARUH PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY MELALUI MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING

• Main Author: Saviana Andjani Musofwan, - (Author)
• Format: Book
• Published: 2022-06-29.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/75804/1/S_PEA_1801076_Title.pdf; http://repository.upi.edu/75804/2/S_PEA_1801076_Chapter1.pdf; http://repository.upi.edu/75804/3/S_PEA_1801076_Chapter2.pdf; http://repository.upi.edu/75804/4/S_PEA_1801076_Chapter3.pdf; http://repository.upi.edu/75804/5/S_PEA_1801076_Chapter4.pdf; http://repository.upi.edu/75804/6/S_PEA_1801076_Chapter5.pdf; http://repository.upi.edu/75804/7/S_PEA_1801076_Appendix.pdf
• Keywords: HF5601 Accounting; L Education (General)

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas terhadap corporate social responsibility melalui manajemen laba sebagai variabel intervening. Metode pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah perusahaan 61 perusahaan BUMN pada perode 2017 sampai 2020. Data yang digunakan adalah data sekunder dengan teknik dokumentasi. Pengujian hipotesis dilakukan dengan menggunakan path analysis. Hasil pengujian hipotesis menunjukan bahwa (1) Profitabilitas berpengaruh positif signifikan terhadap corporate social responsibility; (2) Profitabilitas berpengaruh positif signifikan terhadap manajemen laba; (3) Manajemen laba tidak berpengaruh positif signifikan terhadap corporate social responsibility; (4) Manajemen laba tidak mampu memediasi pengaruh profitabilitas terhadap corporate social responsibility. This study aims to determine the effect of profitability on corporate social responsibility through earnings management as an intervening variable. The sampling method used purposive sampling with a total of 61 BUMN companies in the period 2017 to 2020. The data used is secondary data with documentation techniques. Hypothesis testing is done by using path analysis. The results of hypothesis testing show that (1) Profitability has a significant positive effect on corporate social responsibility; (2) Profitability has a significant positive effect on earnings management; (3) Earnings management has no significant positive effect on corporate social responsibility; (4) Earnings management is not able to mediate the effect of profitability on corporate social responsibility.