LUTHFIANA, KHARISMA (2023) PENGARUH NARSISME CHIEF EXECUTIVE OFFICER (CEO) TERHADAP MANAJEMEN LABA DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL INTERVENING. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
This is the latest version of this item.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text (SKRIPSI)
Kharisma Luthfiana_5552190009_Fulltext.pdf Restricted to Registered users only Download (2MB) | Request a copy |
|
Text (SKRIPSI)
Kharisma Luthfiana_5552190009_01.pdf Restricted to Registered users only Download (1MB) | Request a copy |
|
Text (SKRIPSI)
Kharisma Luthfiana_5552190009_02.pdf Restricted to Registered users only Download (278kB) | Request a copy |
|
Text (SKRIPSI)
Kharisma Luthfiana_5552190009_03.pdf Restricted to Registered users only Download (393kB) | Request a copy |
|
Text (SKRIPSI)
Kharisma Luthfiana_5552190009_04.pdf Restricted to Registered users only Download (683kB) | Request a copy |
|
Text (SKRIPSI)
Kharisma Luthfiana_5552190009_05.pdf Restricted to Registered users only Download (115kB) | Request a copy |
|
Text (SKRIPSI)
Kharisma Luthfiana_5552190009_Ref.pdf Restricted to Registered users only Download (126kB) | Request a copy |
|
Text (SKRIPSI)
Kharisma Luthfiana_5552190009_Lamp.pdf Restricted to Registered users only Download (528kB) | Request a copy |
Abstract
This study aims to determine the effect of CEO narcissism on earnings management with CSR disclosure as an intervening variable. The intervening variable is CSR disclosure measured by the Corporate Social Responsibility Disclosure Index (CSRD) based on the Global Reporting Initiative (GRI) version of the GRI Standard 2016 with indicators as many as 77 items in annual report. The independent variable is CEO narcissism as measured by the prominence of the CEO's photo in the annual report and the mention of the CEO's name in the company's press releases. The dependent variable Earnings Management measured by discretionary accruals modified jones. The population of this research is in manufacturing sector which were listed on the Indonesia Stock Exchange (IDX) during 2017-2021 period. The sampling technique used in this study was a purposive sampling with a total sample of 90 research data. The data analysis method for this study used multiple regression analysis with SPSSv25 software and path analysis with the help of an online Sobel calculator. The results of this study prove that CEO narcissism has a significant positive effect on earnings management, CEO narcissism has a significant positive effect on CSR disclosure and CSR disclosure not significant positive effect on earnings management. In addition, CSR disclosure cannot mediate the effect of CEO narcissism on earnings management.
| Item Type: | Thesis (S1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh narsisme CEO terhadap manajemen laba dengan pengungkapan CSR sebagai variabel intervening. Variabel intervening yaitu pengungkapan CSR yang diukur dengan Corporate Social Responsibility Disclosure Index (CSRD) berdasarkan Global Reporting Initiative (GRI) versi GRI Standard 2016 dengan indikator sebanyak 77 item dalam laporan tahunan (annual report). Variabel independen narsisme CEO yang diukur dengan keunggulan foto CEO dalam laporan tahunan dan penyebutan nama CEO dalam siaran pers perusahaan. Variabel dependen manajemen laba yang dikur dengan discretionary accruals modified jones. Populasi penelitian ini pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Teknik sampling yang digunakan dalam metode ini adalah purposive sampling dengan total sampel 90 data. Metode analisis data dalam penelitian ini menggunakan analisis regresi berganda dengan software SPSSv25 dan analisis jalur dengan bantuan kalkulator sobel online. Hasil penelitian ini menunjukkan bahwa narsisme CEO berpengaruh positif terhadap manajemen laba, narsisme CEO berpengaruh positif signifikan terhadap pengungkapan CSR dan pengungkapan CSR tidak berpengaruh positif signifikan terhadap manajemen laba. Selain itu, pengungkapan CSR tidak mampu berperan sebagai mediator pada pengaruh narsisme CEO terhadap manajemen laba. | |||||||||
| Uncontrolled Keywords: | Narsisme CEO, Pengungkapan CSR, Manajemen Laba, Teori Eselon Atas | |||||||||
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance |
|||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
|||||||||
| Depositing User: | Kharisma Kharisma Luthfiana | |||||||||
| Date Deposited: | 12 Oct 2023 09:45 | |||||||||
| Last Modified: | 12 Oct 2023 09:45 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/28244 |
Available Versions of this Item
- PENGARUH NARSISME CHIEF EXECUTIVE OFFICER (CEO) TERHADAP MANAJEMEN LABA DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL INTERVENING. (deposited 12 Oct 2023 09:45) [Currently Displayed]
Actions (login required)
 |
View Item |