Pengaruh Moderasu Maajemen Laba pada Hubungan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan
DOI:
https://doi.org/10.30659/jai.10.2.175-186Abstrak
Penelitian ini bertujuan untuk mengetahui hubungan antara CSR, manajemen laba dan kinerja keuanagan perusahaan dengan menggunakan populasi seluruh perusahaan di Indonesia yang mengungkapkan laporan keberlanjutan dengan GRI Standard periode 2017-2019 yang diperoleh dengan menggunakan metode purposive sampling. Jumlah sample pada penelitian sebanyak 105 perusahaan. Metode analisis data dilakukan dengan menggunakan regresi linier berganda. Kesimpulan dari penelitian ini yaitu CSR berpengaruh signifikan terhadap kinerja keuangan perusahaan serta manajemen laba dapat memoderasi hubungan antara CSR terhadap kinerja keuangan perusahaan sehingga ketika aktivitas CSR dilakukan maka akan mempengaruhi kinerja keuangan perusahaan, sebaliknya dengan adanya kegiatan manajemen laba dalam perusahaan tersebut maka akan mempengaruhi hubungan antara CSR terhadap kinerja keuangan perusahaan. Implikasi pada penelitian yaitu diharapkan investor dapat melakukan pertimbangan terlebih dahulu bila ingin berinvestasi pada satu perusahaan agar tidak mendapatkan kerugian.
Kata kunci: Manajemen laba, Tanggung jawab sosial dan lingkungan, Kinerja keuangan
ABSTRACT
This study aims to determine the relationship between CSR, earnings management, and Financial performance by using the population of all companies in Indonesia that disclose sustainability reports with the GRI Standard for the 2017-2019 period obtained using the purposive sampling method. The number of samples in this study was 105 companies. The method of data analysis was performed using multiple linear regression. This research concludes that CSR has a significant effect on Financial performance and Earning management can moderate the relationship between CSR and Financial performance so that when CSR activities are carried out it will affect Financial performance, on the contrary, the existence of Earning management activities in the company will affect the relationship between CSR and Financial performance. This research implies that investors are expected to be able to consider beforehand if they want to invest in a company so as not to get a loss.
Keyword: Earning management, CSR disclosure, Financial performance.
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