ANALISIS PENGARUH CSR DAN STRUKTUR MODAL TERHADAP PROFITABILITAS DENGAN MANJEMEN LABA SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN PARTISIPAN INDONESIAN SUSTAINABILITY REPORTING AWARD YANG TERDAFTAR DI BURSA EFEK INDONESIA

WAHYUNI, HERVI and Widiyanti, Marlina and Taufik, Taufik (2022) ANALISIS PENGARUH CSR DAN STRUKTUR MODAL TERHADAP PROFITABILITAS DENGAN MANJEMEN LABA SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN PARTISIPAN INDONESIAN SUSTAINABILITY REPORTING AWARD YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of Corporate Social Responsibility and capital structure on company profitability with earnings management as a moderating variable in Indonesian Sustainability Reporting Award participating companies listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling technique so that the research sample amounted to 9 companies with a research period from 2015-2020. This type of research is descriptive quantitative conducted using secondary data in the form of data from annual financial reports and CSR activity reports. Hypothesis testing was carried out using Moderated Regression Analysis (MRA) with the SPSS Version 26 program. The results showed that Corporate Social Responsibility had no effect on profitability (ROA) and capital structure as measured by the Debt to Assets Ratio (DAR) had a negative effect on profitability. Earnings management does not have a significant effect on the relationship between Corporate Social Responsibility profitability and capital structure in other words earnings management is not able to moderate the influence of Corporate Social Responsibility and Structure on profitability (ROA).

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	CSR, Profitability, Capital Structure, Earnings Management,
Subjects:	H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions:	01-Faculty of Economics > 61201-Management (S1)
Depositing User:	Hervi Wahyuni
Date Deposited:	20 Jan 2022 07:28
Last Modified:	20 Jan 2022 07:28
URI:	http://repository.unsri.ac.id/id/eprint/62050

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