Rosiana, Rosiana (2024) PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI DAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI. Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

Corporate Social Responsibility (CSR) is a form of company concern for the interests of stakeholders to improve financial performance. The influence of CSR on financial performance is still being debating. The diverse of research states that CSR has a positive effect on financial performance as measured by profitability ratios. Variety of CSR measurement caused of a variety of CSR research result. The CSR measurement used in this research is social contribution per share (SCVPS) which is an important measure in evaluating company value. In the recent years, there are issue that the relationship between CSR and financial performance influenced by leverage and CSR is used as a diversion of investor attention to earning management action through discretionary accruals and CSR being not pure as a form a form of company concern for the interests of stakeholders but as a shield strategy from the negative impact caused by earning management. This research aims to reexamine whether CSR has a positive effect on financial performance as measured by return on asset, whether debt as measured by debt to asset ratio can strengthen the relationship between CSR dan financial performance, and whether CSR could influence company performance through earning management as measured by discretionary accrual. The results of hypothesis indicate that there is a positive relationship between CSR and financial performance, there is a positive relationship between CSR and earning management, there is a negative relationship between earning management and financial performance, earning management can not mediate the relationship between CSR and financial performance, and there is negative relationship between CSR and financial performance moderated by leverage.

Item Type:	Thesis (Master)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor Akhmadi, Akhmadi 196511202002121002 Thesis advisor Ichwanudin, Wawan 197510232005011003
Additional Information:	Corporate Social Responsibility (CSR) merupakan bentuk kepedulian perusahaan terhadap kepentingan stakeholders dalam rangka meningkatkan kinerja keuangan perusahaan. Hingga saat ini hubungan antara CSR dan kinerja perusahaan masih menjadi suatu perdebatan. Beberapa penelitian menyatakan, bahwa CSR berpengaruh positif terhadap kinerja perusahaan yang diukur dengan rasio profitabilitas. Metode pengukuran CSR yang beragam menjadi penyebab beragamnya hasil penelitian CSR. Pengukuran CSR yang digunakan pada penelitian ini menggunakan indikator social contribution per share (SCVPS) yang menjadi ukuran penting dalam mengevaluasi penciptaan nilai perusahaan. Dalam perkembangannya, muncul fenomena yang berhubungan dengan CSR dan kinerja, bahwa hubungan CSR dan kinerja perusahaan dipengaruhi oleh hutang (leverage) dan CSR digunakan sebagai pengalihan perhatian investor terhadap tindakan manajemen laba melalui discretionary accrual sehingga CSR yang dilakukan perusahaan tidak murni sebagai bentuk tanggung jawab terhadap kepenting stakeholder namun sebagai strategi perlindungan dari dampak negatif atas tindakan manajemen laba yang dilakukan oleh manajer. Penelitian ini bertujuan untuk menguji kembali apakah CSR berpengaruh positif terhadap kinerja perusahaan yang diukur dengan return on asset, apakah hutang yang diukur dengan debt to asset ratio dapat menguatkan hubungan antara CSR dan kinerja perusahaan, dan apakah CSR dapat mempengaruhi kinerja perusahaan melalui manajemen laba yang diukur dengan discretionary accrual. Hasil dari penelitian ini menunjukkan bahwa, adanya hubungan positif antara CSR terhadap kinerja perusahaan, adanya hubungan positif antara CSR terhadap manajemen laba, adanya hubungan negatif antara manajemen laba terhadap kinerja perusahaan, manajemen laba tidak dapat memediasi hubungan CSR dan kinerja perusahaan, dan adanya hubungan negatif antara CSR terhadap kinerja perusahaan yang dimoderasi oleh leverage.
Uncontrolled Keywords:	CSR, Kinerja Perusahaan, Leverage, Manajemen Laba
Subjects:	H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	08-Pascasarjana > 61101-Magister Manajemen 05-Fakultas Ekonomi dan Bisnis
Depositing User:	Rosiana Rosiana
Date Deposited:	16 Jul 2024 12:59
Last Modified:	16 Jul 2024 12:59
URI:	http://eprints.untirta.ac.id/id/eprint/35931

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