Pengungkapan Corporate Social Responsibility (CSR), Narsisme Direktur Utama, dan Manajemen Laba

PUTRI DWI A N K, Prof. Indra Wijaya Kusuma, M.B.A., Ph.D

2020 | Tesis | MAGISTER SAINS AKUNTANSI

Penelitian ini bertujuan untuk menguji hubungan antara pengungkapan corporate social responsibility (CSR) dan manajemen laba. Selain itu, penelitian ini juga menguji peran moderasi dari narsisme direktur utama pada hubungan antara pengungkapan corporate social responsibility (CSR) dan manajemen laba. Penelitian ini menggunakan analisis regresi dengan sampel 398 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018. Hasil penelitian menunjukan bahwa terdapat hubungan positif antara pengungkapan corporate social responsibility (CSR) dan manajemen laba serta narsisme direktur utama dapat memperkuat hubungan pengungkapan corporate social responsibility (CSR) dan manajemen laba. Kata kunci: Pengungkapan corporate social responsibility (CSR), Narsisme direktur utama, manajemen laba.

This study aims to examine the relationship between corporate social responsibility (CSR) disclosure and earnings management. Additionally, this study also examines the moderating role of CEO narcissism in the relationship between corporate social responsibility (CSR) disclosure and earnings management. This study uses regression analysis with a sample of 398 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The results showed that there was a positive relationship between corporate social responsibility disclosure (CSR) and earnings management and the CEO narcissism strengthen the relationship between corporate social responsibility (CSR) disclosure and earnings management. Keywords: corporate social responsibility (CSR) disclosure, CEO Narcissism, earnings management.

Kata Kunci : Pengungkapan corporate social responsibility (CSR), Narsisme direktur utama, manajemen laba