Indonesian Journal of Law and Economics Review
Vol 14 (2022): February
Management Accounting

The Effect of Earnings Management and Capital Structure on Financial Performance with Corporate Social Responsibility Intervention Variables
Pengaruh Manajemen Laba dan Struktur Modal Terhadap Kinerja Keuangan dengan Variabel Intervensi Tanggung Jawab Sosial Perusahaan


View Article
Similarity Check Result
  • Dwi Sri Rezeki,
  • Wisnu Panggah Setiyono*
Dwi Sri Rezeki
Universitas Muhammadiyah Sidoarjo, Indonesia
Wisnu Panggah Setiyono
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijler.v14i0.753
Published February 18, 2022
Keywords
  • Earnings Management,
  • Capital Structure,
  • Financial Performance,
  • Corporate Social Responsibility
How to Cite
Rezeki, D. S., & Setiyono, W. P. (2022). The Effect of Earnings Management and Capital Structure on Financial Performance with Corporate Social Responsibility Intervention Variables. Indonesian Journal of Law and Economics Review, 14, 10.21070/ijler.v14i0.753. https://doi.org/10.21070/ijler.v14i0.753

Copyright (c) 2022 Dwi Sri Rezeki, Wisnu Panggah Setiyono

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Crossref
Scopus
Google Scholar
Europe PMC

Abstract

This study aims to determine the effect of earnings management and capital structure on financial performance with corporate social responsibility as an intervention variable in mining companies listed on the Indonesia Stock Exchange in 2014-2019.The method used in this research is a quantitative approach. The data used in this study are the financial statements of mining companies listed on the Indonesia Stock Exchange. The analysis technique used in this research is path analysis with the help of the SmartPLS 3.0 program.The results showed that earnings management has an effect on financial performance. Earnings management has no effect on corporate social responsibility. Capital structure influences financial performance. Capital structure influences corporate social responsibility. Corporate social responsibility has no effect on financial performance. Earnings management has no effect on financial performance with corporate social responsibility as an intervening variable. Capital structure has no effect on financial performance with corporate social responsibility as an intervening variable.

View Article
Similarity Check Result

Downloads

Download data is not yet available.

Metrics

Metrics Loading ...

References

  1. Setiyono, Wisnu P; Meisaroh, Reni. (2017). Penerapan Corporate Good Governance Dan Manajemen Laba. Forum Manajemen Indonesia (FMI) Ke-9, (p. 23). Semarang.
  2. Sugianto, D. (2019, Maret Rabu, 27). Produsen Taro Diduga Gelembungkan Laporan Keuangan Rp 4 T. Retrieved Oktober 12, 2019, from m.detik.com:https://m.detik.com/finance/bursa-dan-valas/dd 4485663/produsen-taro-didiga-gelembungkan-laporan-keuangan-rp-4-t
  3. Sumanti, J. C., & Mangantar, M. (2015). Analisis Kepemilikan Manajerial, Kebijakan Hutang Dan Profitabilitas Terhadap Kebijakan Dividen Dan Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di BEI. Jurnal EMBA Vol. 13 No. 1 Maret , 1141-1151.
  4. Mahiswari, R., & Nugroho, P. I. (2014). Pengaruh Mekanisme, Corporate Governance, Ukuran Perusahaan, dan Leverage terhadap Manajemen Laba dan Kinerja Keuangan. Jurnal Ekonomi dan Bisnis, Volume XVII No.1 , 1-20.
  5. Wirawati, N. G., Putri, I. G., & Wirasedana, I. W. (2018). Pengaruh Kebijakan Dividen, Kompensasi, dan Leverage Pada Manajemen Laba Di Perusahaan Manufaktur. Jurnal KRISNA: Kumpulan Riset Akuntansi; Vol. 10, No. 1 Juli , 32-40.
  6. Aprina, D. N., & Khairunnisa. (2015). Pengaruh Ukuran Perusahaan, Profitabilitas dan Kompensasi Bonus Terhadap Manajemen Laba. Journal of Management Vol 2, No 3 Desember , 3251-3258.
  7. Ermayanti, D. (2016). Pengungkapan Sosial, Diversifikasi Perusahaan, Dan Kompensasi Bonus Terhadap Manajemen Laba Pada Perusahaan Manufaktur Di Bei. Jurnal Akuntansi/Volume XX, No. 01, Januari , 70-85.
  8. Kusumawardani, N. F., & Dewi, R. R. (2016). Motivasi Bonus, Pajak, dan Utang Dalam Tindakan Manajamen Laba (Studi Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia). Media Riset Akuntansi, Auditing & Informasi Vol. 16 No. 1 April , 79-90.
  9. Putri, M. S., & Titik, F. (2014). Pengaruh0Kepemilikan Manajerial, Leverage Dan Ukuran0Perusahaan Terhadap0Manajemen Laba0Pada Perusahaan Food And Beverage. e-Proceeding of Management : Vol.1, No.3 Desember, (pp. 1-17).
  10. Hasty, A. D., & Herawaty, V. (2017). Pengaruh Struktur Kepemilikan, Leverage, Profitabilitas Dan Kebijakan Dividen Terhadap Manajemen Laba Dengan Kualitas Audit Sebagai Variabel Moderasi. Jurnal Media Riset Akuntansi, Auditing & Informasi, Vol. 17 No.1 April , 1-16.
  11. Sriyono, & Abadi, R. (2017). Implikasi0Kepemilikan, ROE, DER dan Nilai Tukar Terhadap0Kebijakan Dividen Serta0Dampaknya Pada Price To Book Value. Prosiding Seminar Nasional Riset Manajemen dan Bisnis : Perkembangan Konsep dan Riset E-Business0di Indonesia (pp. 542-555). Sidoarjo: Muhammadiyah Universitas Press.
  12. Sugiyono. (2017). Metode Penelitian0Kuantitatif, Kualitatif dan0R&D. Bandung: Alfabeta.
  13. Ghozali, I., & Latan, H. (2015). Partial Least Squares Konsep, Teknik dan Aplikasi Menggunakan Program SmartPLS 3.0. Semarang: Badan Penerbit - Undip.
  14. Arthawan, P. T., & Wirasedana, I. W. (2018). Pengaruh Kepemilikan Manajerial, Kebijakan Utang dan Ukuran Perusahaan Terhadap Manajemen Laba. E-Jurnal Akuntansi Universitas Udayana Vol.22.1 , 1-29.
  15. Anggani, S., & Nazar, M. R. (2015). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Leverage terhadap praktik Manajemen Laba. e-Proceeding of Management : Vol 2, No 3 Desember , 3367-3374.
  16. Panjaitan, D. K., & Muslih, M. (2019). Manajemen Laba: Ukuran Perusahaan, Kepemilikan Manajerial dan Kompensasi Bonus. JURNAL ASET (AKUNTANSI RISET), 11 (1), , 1-20.
  17. Aryanti, I., & Hendratno, F. T. (2017). Kepemilikan Institusional, Kepemilikan Manajerial, dan Kualitas Audit Terhadap Manajemen Laba. Jurnal Riset Akuntansi Kontemporer (JRAK), Volume 9, No 2, Oktober , 66-70.