Pengaruh Pengungkapan Corporate Social Responsibility Kebijakan Dividen terhadap Manajemen Laba dengan Kualitas Audit sebagai Variabel Pemoderasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018 –2022

Abstract

Earnings management is a manager's effort to manage company profits by reducing, leveling and increasing company profit reports by complying with accounting standards. Real earnings management is manipulation carried out by management through daily company activities during the accounting period. This research aims to analyze the influence of corporate social responsibility disclosure, dividend policy on earnings management in manufac turing companies listed on the IDX in 2018 2022. This research also tests the audit quality variable as a moderating variable. The population of this research is manufacturing companies registered on the IDX in 2018 2022 and selected according to the crite ria, resulting in a research sample of 46 companies with a total of 230 observations. The type of data used is secondary data and the hypothesis testing used is panel data regression analysis with multiple linear regression tests and interaction moderation tests with the help of E views and SPSS software. The results of this research show that corporate social responsibility has no effect on earnings management, while dividend policy has a negative effect on earnings management. The results of this research also show that audit quality is unable to moderate corporate social responsibility and dividend policy on earnings management.