Analisis Pengaruh CSRD terhadap Manajemen Laba : Moderasi Kepemilikan Keluarga yang  Terdaftar di Bursa Efek Indonesia

Destiana Destiana; Ria Karina

doi:10.33557/mbia.v21i3.2000

Destiana Destiana Universitas Internasional Batam
Ria Karina Universitas Internasional Batam

DOI: https://doi.org/10.33557/mbia.v21i3.2000

Keywords: CSRD, Earning Management, Family Ownership

Abstract

This research examines the effect of Disclosure CSR on earning management moderated by Family Ownership. This examination measures Disclosure CSR by Global Reporting Initiative (GRI) 2021. This research used 5 (five) variable control: firm size, leverage, sales growth, NI and company age. Data used in this research is derived from annual reports listed on the Indonesia Stock Exchange in 2017-2021. By using purposive sampling, there are 128 company samples. The analysis methodology for this research was a regression test. The results show that CSRD significantly affects earning management negatively, as well as family ownership. Moderation of family ownership has reinforced the negative effect on the relationship between CSRD and earning management.

Keywords: CSRD, Earning Management, Family Ownership

Abstrak

Penelitian ini bertujuan untuk memahami hubungan pengungkapan CSR terhadap earning management yang dimoderasi oleh kepemilikan keluarga. Pengungkapan CSR untuk penelitian ini diukur dengan indeks Global Reporting Initiative (GRI) 2021. Data yang digunakan dalam penelitian ini adalah data sekunder yang berasal dari laporan tahunan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021, dan sampel sebanyak 128 perusahaan diperoleh dengan menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah uji regresi. Akibatnya, ditemukan bahwa CSRD memiliki efek negatif pada earning management. Kepemilikan keluarga berpengaruh negatif terhadap earning management. Moderasi dalam kepemilikan keluarga memperkuat hubungan negatif antara CSRD dan earning management.

Kata kunci: CSRD, Manajemen Laba, Kepemilikan Keluarga

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