PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), LEVERAGE, DAN INTELLECTUAL CAPITAL TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI

Abstract

ABSTRACT ABDI PUTRA JUNJUNGAN CIS, Student ID Number: 71170313007 / Financial Accounting. Title: The Influence of Corporate Social Responsibility, Leverage, and Intellectual Capital on Earnings Management in Manufacturing Companies in Basic Industry and Chemical Sub-Sector listed on the Indonesia Stock Exchange, Supervised by: Mrs. Heny Triastuti K, SE, M.Si as Advisor I, and Mr. Mas'ut, SE, M.Si as Supervisor II, Thesis: 2021 This study aims to analyze the influence of Corporate Social Responsibility, Leverage, and Intellectual Capital on Earning Management in Manufacturing Companies in the Basic Industry and Chemical Sub-Sector listed on the Indonesia Stock Exchange. In this study, the amount of the alleged profit manipulation of a company is obtained through annual reports using quantitative methods. While the data analysis method used to test the hypothesis in this study is multiple linear regression. The test used is descriptive statistical test, classical assumption test and hypothesis testing. The results showed that the variable corporate social responsibility proxied by CSDI, leverage proxied by debt ratio, and intellectual capital proxied by VAIC simultaneously had a significant effect on earnings management. Meanwhile, partially, corporate social responsibility and intellectual capital have a significant negative effect on earnings management, while leverage has a significant positive effect on earnings management.