Pengaruh Corporate Social Responsibility Dan Kepemilikan Asing Terhadap Manajemen Laba

Authors

  • Dewi Astuti Universitas Mercu Buana Yogyakarta, Yogyakarta, Indonesia
  • Ika Wulandari Universitas Mercu Buana Yogyakarta, Yogyakarta, Indonesia

DOI:

https://doi.org/10.59188/jcs.v2i8.479

Keywords:

Manajemen Laba, Corporate Social Responsibility, dan Kepemilikan Asing

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel corporate social responsibility, kepemilikan asing terhadap manajemen laba pada perusahaan manufaktur sektor industri barang konsumsi sub sektor farmasi yang terdaftar di BEI periode 2019-2022. Metode pada penelitian ini adalah metode kuantitatif. Metode pengumpulan sampel yaitu purposive sampling dengan jumlah sampel pada penelitian mencakup 12 perusahaan yang dipilih berdasarkan kriteria. Penelitian ini menggunakan data sekunder dengan jumlah data sebanyak 32 yang telah lolos pada uji asumsi klasik dan regresi linier berganda. Hasil penelitian untuk variabel corporate social responsibility berpengaruh negatif tidak signifikan terhadap manajemen laba, variabel kepemilikan asing berpengaruh positif terhadap manajemen laba.

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Published

2023-08-14

How to Cite

Astuti, D., & Wulandari , I. (2023). Pengaruh Corporate Social Responsibility Dan Kepemilikan Asing Terhadap Manajemen Laba . Journal of Comprehensive Science (JCS), 2(8), 1311–1317. https://doi.org/10.59188/jcs.v2i8.479

Issue

Vol. 2 No. 8 (2023): Journal of Comprehensive Science (JCS)

Section

Articles

License

Copyright (c) 2023 Dewi Astuti, Ika Wulandari

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