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Pengaruh Tata Kelola Perusahaan Terhadap Kualitas Laba dengan CSR Sebagai Variabel Intervening
Abstract
This study aims to analyze the influence of the board of commissioners, board of directors, and audit committee on earnings quality, with Corporate Social Responsibility (CSR) as an intervening variable. The sample consists of publicly listed companies included in the LQ-45 index for the 2020–2023 period, selected using the purposive sampling method, resulting in a total of 27 companies. The analyzed data is secondary data obtained from the official websites of the Indonesia Stock Exchange and the sampled companies. Hypothesis testing was conducted using the Partial Least Square (PLS) method. The findings indicate that the board of commissioners has a positive effect on CSR disclosure, while the board of directors has a negative effect. Meanwhile, the audit committee does not influence CSR disclosure. Furthermore, the board of commissioners and the board of directors do not affect earnings quality, whereas the audit committee has a significant impact on earnings quality. This study also finds that CSR negatively affects earnings quality. Overall, the independent variables do not influence earnings quality through CSR disclosure.
Keywords: board of commissioners, board of directors, audit committee, CSR, earnings quality
ABSTRAK
Tujuan studi ini untuk menganalisis pengaruh dewan komisaris, dewan direksi, dan komite audit terhadap kualitas laba dan CSR sebagai variabel intervening. Sampel diambil dari sejumlah perusahaan publik pada indeks LQ-45 periode 2020–2023, dipilih melalui metode purposive sampling, kemudian menghasilkan 27 perusahaan. Data yang dianalisis merupakan data sekunder dari situs resmi Bursa Efek Indonesia dan situs perusahaan sampel. Pengujian dilakukan menggunakan metode Partial Least Square (PLS). Temuan penelitian menampilkan sejumlah variable seperti dewan komisaris pengaruh positif terhadap pengungkapan CSR, sedangkan dewan direksi berpengaruh negatif. Di sisi lain, komite audit tidak menunjukkan pengaruh pada pengungkapan CSR. Selanjutnya, dewan komisaris dan dewan direksi tidak memengaruhi kualitas laba, namun komite audit berpengaruh signifikan pada kualitas laba. Studi ini juga menemukan bahwa CSR mempunyai pengaruh negatif bagi kualitas laba. Secara keseluruhan, variabel independen tidak memengaruhi kualitas laba melalui pengungkapan CSR.
Kata kunci: dewan komisaris, dewan direksi, komite audit, CSR, kualitas laba
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DOI: http://dx.doi.org/10.30659/jai.14.1.37%20-%2051
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