PENGARUH INVESMENT OPPORTUNITY SET DAN PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY MELALUI PROFITABILITAS TERHADAP MANAJEMEN LABA DALAM SEKTOR PERBANKAN YANG TERDAFTAR DI INDEKS LQ45 BURSA EFEK INDONESIA PERIODE 2016-2020

Ariayani, Ariayani (2022) PENGARUH INVESMENT OPPORTUNITY SET DAN PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY MELALUI PROFITABILITAS TERHADAP MANAJEMEN LABA DALAM SEKTOR PERBANKAN YANG TERDAFTAR DI INDEKS LQ45 BURSA EFEK INDONESIA PERIODE 2016-2020. skripsi thesis, Universitas Batanghari.

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Abstract

ABSTRACT Ariayani / 1800861201035 / Faculty of Economy / Financial Management / 2022 / The Influence of Investment Opportunity Set and Corporate Social Responsibility Disclosure Through Profitability on Earnings Management in Banking Sector Listed on Index LQ45 Indonesia Stock Exchange Period 2016-2020 / Advisor Mrs. Dr. Hj. Arna Suryani, SE, M.Ak., Ak., CA / Advisor Mr. Ahmadi, SE, MM. This research aims to determine the influence of Investment Opportunity Set (Market Value to Book Value of Assets) and Corporate Social Responsibility Through Profitability (Return on Assets) as intervening variable on Earnings Management (Discretionary Accruals). This research is not only to analyze the simultaneously and partially effects but also the direct and indirect effects. This research uses secondary data and the type of data used is quantitative data. The data collection method is by library research. The analysis of this study uses path analysis with the SPSS v.25 program. This research is a census research which means all population use sample. The samples are banking sector companies which are listed on the Index LQ45 Indonesia Stock Exchange. There are 5 companies that will be used in this study. The result of the research shows that Market Value to Book Value of Assets and Corporate Social Responsibility Disclosure simultaneously have a significant effect on Return on Assets, Market Value to Book Value of Assets partially has no significant effect on Return on Assets, Corporate Social Responsibility Disclosure partially has negative and significant effect on Return on Assets, Market Value to Book Value of Assets and Corporate Social Responsibility Disclosure simultaneously have no significant effect on Discretionary Accruals, Market Value to Book Value of Assets partially has no significant effect on Discretionary Accruals, Corporate Social Responsibility Disclosure partially has no significant effect on Discretionary Accruals and Return on Assets has no significant effect on Discretionary Accruals. The result of the path analysis test is the total effect of Investment Opportunity Set (Market Value to Book Value of Assets) and Corporate Social Responsibility Disclosure Through Profitability (Return on Assets) on Earnings Management (Discretionary Accruals) is -1,10%, so it can be concluded that the Profitability (Return on Assets) does not mediate the effect of Investment Opportunity Set (Market Value to Book Value of Assets) and Corporate Social Responsibility Disclosure on Earnings Management (Discretionary Accruals) in banking sector companies which are listed on the Index LQ45 Indonesia Stock Exchange period 2016-2020. v

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