CD Skripsi
Pengaruh Ownership Expropriation, Narcissistic Ceos Dan Corporate Social Responsibility Disclosure Terhadap Earning Management (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020)
ABSTRACT
This study aims to determine (1) The effect of ownership expropriation on earning
management, (2) The effect of CEOs narcisstic on earning management, (3) The
effect of corporate social responsibility disclosure on earning management. The
population of this study is property and real estate companies listed on the
Indonesia Stock Exchange in 2016-2020. The sample selection in this study was
based on the purposive sampling method and the total sample is 35 companies.
The data analysis used in the study was multiple linear regression analysis using
the Econometric Views (Eviews) ver. 10, while the data used is secondary data
obtained from the financial statements and annual report of property and real
estate companies listed on the Indonesia Stock Exchange during 2016-2020. The
result showed that brokerage fee affected earning management, ownership
expropriation affected earning management, CEOs narcisstic affected earning
management, and corporate social responsibility disclosure affected earning
management.
Keywords : Ownership Expropriation, CEOs Narcisstic, Corporate Social
Responsibility Disclosure, Earning Management.
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