DETERMINANTS OF EARNINGS MANAGEMENT IN BASIC INDUSTRY OF INDONESIA PUBLIC COMPANIES

Mas’ut, Abdi Putra Junjungan Cis and Supar Wasesa

Junior Scientific Researcher, 2021, vol. 7, issue 2, 1-12

Abstract: 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 in the company was obtained through annual reports using quantitative methods. The data analysis method to test the hypothesis in this study used multiple linear regression. The results show that the corporate social responsibility index debt ratio, and VAIC simultaneously effect earnings Management. Meanwhile, partially, corporate social responsibility index and VAIC have a negative effect on earnings management, while the leverage variable has a significant positive effect on earnings management.

Keywords: Corporate Social Responsibility; Leverage; Intellectual Capital; Earnings management (search for similar items in EconPapers)
JEL-codes: M1 (search for similar items in EconPapers)
Date: 2021
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