Pengaruh Mekanisme Good Corporate Governance terhadap Manajemen Laba dengan Corporate Social Responsibility sebagai Variabel Moderasi pada Perusahaan Manufaktur di Bursa Efek Indonesia

Abstract

This research aims to determine the effect of good corporate governance mechanisms on earnings management with corporate social responsibility as a moderating variable in food and beverage subsector manufacturing companies on the Indonesia Stock Exchange. This research is quantitative research with a causal nature and data collection techniques obtained through annual reports of food and beverage subsector companies listed on the IDX for the 2018-2022 period. The population in this study were 26 food and beverage subsector companies listed on the Indonesia Stock Exchange (BEI). The non-probability sampling technique in this research is saturated sampling (census). The analysis techniques used are panel data regression techniques and moderated regression analysis. The research results show that independent commissioners have no effect on earnings management. The audit committee has no effect on earnings management. Institutional ownership has a negative and significant effect on earnings management. Managerial ownership has no effect on earnings management. Corporate social responsibility is unable to moderate the influence of independent commissioners on earnings management.