Pengaruh CSR Terhadap Nilai Perusahaan: Integrasi Manajemen Laba Sebagai Mediasi Dan Kepemilikan Keluarga Sebagai Moderasi

Abstract

<p><em>The purpose of this study is to investigate the role of family ownership integration in moderating and earnings management in mediating the relationship between CSR and firm value. The population used is all companies listed on the Indonesia Stock Exchange (BEI) with the 2015-2018 research period. The number of samples is 67 companies each year, which were selected by purposive sampling method. This study uses documentary data, namely annual reports and financial reports. Path analysis is used to analyze data. The results of this study indicate that CSR has a significant positive effect on earnings management, also earnings management on firm value has a significant positive relationship. The family ownership variable in moderates the relationship between CSR and earnings management is type Pure Moderation, conversely earnings management in mediating the relationship between CSR to the firm's value is type of No Mediation, nor is there any effect of integration of family ownership and earnings management on the relationship of CSR and firm value. The implication of this research, especially for family firms to maintain control of the company's operations, especially in the socio-emotional aspect compared to the financial aspect, because this contributes stakeholder to avoid the impact of earning management practices with the higher the discretionary accrual value is indicated to hide actions that harm firm’s reputation.</em></p>

Financial Distress Terhadap Praktik Manajemen Laba Dan Good Corporate Governance Sebagai Variabel Moderasi Di Masa Pandemi Covid-19

“…Terjadinya manajemen laba ketika informasi laporan keuangan terkait suatu transaksi dieksploitasi dan dimanipulasi oleh manajer untuk mempengaruhi kesimpulan kontrak, mengaburkan kinerja ekonomi perusahaan yang sebenarnya dari para pemangku kepentingan (Healy & Wahlen, 2005). Manajemen laba yang dilakukan dengan memanipulasi fakta yang sebenarnya atas pembebanan biaya yang berlebih atau pengakuan pendapatan tidak nyata akan meningkatkan nilai laba dan mempengaruhi persepsi investor (Senjaya et al, 2021).…”

Investor institusional dan keinformatifan laba di Indonesia dan Jepang

“…Hipotesis keinformatifan laba berpendapat bahwa perataan laba yang dilakukan manajer ditujukan untuk memberikan informasi positif kepada pasar tentang investasi yang sedang dilakukan yang akan berdampak pada peningkatan laba di masa yang akan datang. Secara umum, rekonsiliasi terbaik dari dua hipotesis yang bertentangan tersebut dijelaskan dengan mendelegasikan keleluasaan atas pilihan pelaporan kepada manajer, sehingga kerugian yang terjadi karena biaya agensi dapat diimbangi dengan peningkatan keinformatifan laba yang dilaporkan (Senjaya, Randa, & Sampe, 2021).…”

Earnings Management: Literature Study of Current Development

“…07, No. 02, December 2022p-ISSN: 2527-4309, e-ISSN: 2580-14815 th Accreditation Rating: January 14, 2019 A review of the theory used in Earnings Management research shows that several theories can be used as alternatives in explaining Earnings Management, such as avoidance theory (Nadhifah & Arif, 2020), fraud triangle theory (Sesaria & Manda, 2021), family ownership theory (Dwiyanti, 2017), role alignment theory (Karina, 2021), resource dependency theory (Deruvensi & Kristianti, 2022), legitimacy theory (Akbar & Purnomo, 2021), stakeholder theory (Senjaya et al, 2021), political theory (Karina, 2021), SEW theory (Senjaya et al, 2021), stakeholder theory (Nadhifah & Arif, 2020), capital structure theory (Kamil & Ariyani, 2017).…”