PERAN DEWAN KOMISARIS INDEPENDEN PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN CEO TENURE TERHADAP MANAJEMEN LABA (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023)

Utami, Ratna Sri (2025) PERAN DEWAN KOMISARIS INDEPENDEN PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN CEO TENURE TERHADAP MANAJEMEN LABA (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023). S1 thesis, Universitas PGRI Madiun.

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Abstract

The earnings management is a critical issue because it can mislead stakeholders and reflect inappropriate company performance. This study examines the effect of Corporate Social Responsibility (CSR) disclosure and CEO tenure towards earnings management, as well as the moderating role of independent commissioners. Using a quantitative approach with multiple linear regression and Moderated Regression Analysis (MRA), this study analyzed 124 observations from 31 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The results indicate that CSR has no significant effect towards earnings management, while CEO tenure has a significant positive effect. Independent commissioners can strengthen the negative relationship between CSR and earnings management, but do not moderate the relationship between CEO tenure and earnings management. These findings emphasize the importance of strengthening internal oversight to promote transparency and reduce managerial opportunistic behavior. Keywords: Earnings Management, Corporate Social Responsibility (CSR) Disclosure, CEO Tenure, Independent Commissioners.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Manajemen Laba, Pengungkapan Corporate Social Responsibility (CSR), CEO Tenure, Komisaris Independen
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: RATNA SRI UTAMI
Date Deposited: 17 Oct 2025 06:06
Last Modified: 17 Oct 2025 06:06
URI: http://eprint.unipma.ac.id/id/eprint/5626

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