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Determinants Of Earnings Management In Basic Industry Of Indonesia Public Companies

Author

Listed:
  • Mas’ut
  • Abdi Putra Junjungan Cis
  • Supar Wasesa

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.

Suggested Citation

  • Mas’ut & Abdi Putra Junjungan Cis & Supar Wasesa, 2021. "Determinants Of Earnings Management In Basic Industry Of Indonesia Public Companies," Junior Scientific Researcher, SC Research Publishing SRL, vol. 7(2), pages 1-12, November.
    • Handle: RePEc:jsr:journl:v:8:y:2021:i:2:p:1-12
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    More about this item

    Keywords

    Corporate Social Responsibility; Leverage; Intellectual Capital; Earnings management;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration

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