CD Skripsi
Pengaruh Corporate Social Responsibility, Komisaris Independen, Komite Audit, Dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Kasus Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023)
ABSTRAC
This study aims to examine the Influence of Corporate Social Responsibility, Independent Commissioners, Audit Committees, and Company Size on Earnings Management in Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The research method used is quantitative research with data analysis techniques using SPSS Version 21 software. The sample in the study amounted to 60. The sampling technique used purposive sampling. The results of the study concluded that corporate social responsibility and the Audit Committee had no effect on earnings management, while Independent Commissioners and Company Size had an effect on earnings management.
Keywords: Earnings Management, Corporate Social Responsibility, Independent Commissioner, Audit Committee, and Company Size.
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