Silvyana Putri Ilma Ilhami, 7101416213 (2020) PENGARUH KONSERVATISME AKUNTANSI DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KUALITAS LABA MELALUI MANAJEMEN LABA (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia). Under Graduates thesis, Universitas Negeri Semarang.

PDF (PENGARUH KONSERVATISME AKUNTANSI DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KUALITAS LABA MELALUI MANAJEMEN LABA (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia)) - Published Version Restricted to Repository staff only Download (2MB) | Request a copy

Abstract

Financial statements are the source of information for company owners or investors that can be used to make decisions. One way to assess the quality of financial statements is to pay attention to earnings quality. Based on the gap phenomenon in this study, there are still many cases related to earnings quality, especially those caused by earnings management. Therefore, the purpose of this study is to determine the effect or impact of accounting conservatism, corporate social responsibility disclosure, and earnings management on earnings quality. The population of this research is mining companies listed on the Indonesia Stock Exchange in 2018 of 49 companies. While the sample of this research is a number of 34 mining companies listed on the Indonesia Stock Exchange in 2018 taken using purposive sampling technique. Purposive sampling technique is a technique to determine the research sample with certain considerations aimed at making the data obtained in accordance with the objectives in this study. Data collection techniques in this study use documentation techniques with data taken from the company's financial statements and annual report. Data analysis methods used are multiple regression analysis and path analysis. The results showed that partially accounting conservatism had a positive and significant effect on earnings quality, corporate social responsibility disclosure had no effect on earnings quality, earnings management had a negative and significant effect on earnings quality, accounting conservatism had no effect on earnings management, and corporate social responsibility disclosure have a negative and significant effect on earnings management. Found an indirect effect between corporate social responsibility disclosure on earnings quality through earnings management. There is no evidence of finding an indirect effect between accounting conservatism on earnings quality through earnings management. Based on the results of the study it can be concluded that accounting conservatism and earnings management have a significant effect on earnings quality and earnings management is able to mediate the positive influence of corporate social responsibility disclosure on earnings quality. The advice that can be given in this study is that companies pay attention to the application of the principles of accounting conservatism and earnings management practices. Because these two things are very influential on the quality of the company's earnings so it gets better. If the quality of the company's profits continue to increase, it will have a positive impact on the value and sustainability of the company itself.

Actions (login required)

View Item