Image of Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Perusahaan Dengan Manajemen Laba Sebagai Variabel Moderating Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018
Penanda Bagikan

CD Tesis

Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Perusahaan Dengan Manajemen Laba Sebagai Variabel Moderating Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018

This study aims to determine and analyze the effect of Corporate Social Responsibility (CSR) on firm performance with earnings management as a moderating variable. This study uses quantitative methods using statistical analysis through multiple regression approaches, which is an analysis that measures the influence between variables involving more than one independent variable on the dependent variable. Data analysis was performed with the help of a computer application, namely the SPSS program. In this study, company performance is measured using Tobins’Q. The independent variable used in this study is Corporate Social Responsibility while the dependent variable is firm performance and earnings management as moderating variables.
The sample in this study were manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018 with the sampling technique by purposive sampling. The data analysis technique used the Multiple Regression method.
The result of this study indicate that Corporate Social Responsibility (CSR) affects company performance with the proxy of Tobin’s Q and earnings management weakening the relationship of Corporate Social Responsibility disclosure to firm performance.
Keyword : Corporate Social Responsibility, Firm Performance, Tobin’s Q, Earnings Management

Ketersediaan
#
Perpustakaan Universitas Riau 10 07. 220 (0088)
10 07. 220 (0088)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 220 (0088)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiii, 95 hlm.: ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 220 (0088)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
Komentar
Anda harus masuk sebelum memberikan komentar