The Efectiveness of Earnings Management in Mediating the Relationship Between Corporate Governance, Corporate Social Responsibility and Financial Performance

Angelina, Masena (2020) The Efectiveness of Earnings Management in Mediating the Relationship Between Corporate Governance, Corporate Social Responsibility and Financial Performance. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penulis mempelajari pengaruh earnings management sebagai mediator dalam memediasi hubungan antara corporate governance dan corporate social responsibility terhadap perfoma keuangan perusahaan di Indonesia. Sampel diambil dari Bursa Efek Indonesia, terutama berfokus pada perusahaan keluarga periode 2014-2018. Earnings management menggunakan pengukuran discretionary accruals jenis Jones model. Mekanisme dari corporate governance diukur menggunakan board size, board of commissioners dan audit quality. Data dari ISO 26000 dipakai untuk mengukur corporate social responsibility. Dan variabel dependen perfoma perusahaan diukur menggunakan earning per share dan return on asset. Metode purposive sampling digunakan dalam pemiihan sampel. Total 116 perusahaan data sekunder didapat dari website Bursa Efek Indonesia. Statistic descriptive diuji menggunakan aplikasi SPSS, sedangkan outer dan inner model dijalankan menggunakan aplikasi Smart PLS 3.0. Ditinjau dari hasil penelitian, earnings management bisa memediasi hubungan antara corporate governance dan financial perfomance di perusahaan keluarga di Indonesia. Namun, corporate social responsibility tidak memiliki pengaruh signifikan terhadap earning management yang dimana menyebabkan studi tidak bisa melanjutkan hubungan mediasi yang terjadi antara corporate social responsibility terhadap financial perfomance. ********************************************************************** In this study, the researcher examines whether earnings management can mediate the relationship between corporate social responsibility and good corporate governance impacting financial performance. Samples are taken from the Indonesia Stock Exchange, mainly focused on family-owned companies from 2014 to 2018. As a mediating variable, earning management is calculated using discretionary accruals with the modified Jones model. The mechanisms of good governance are determined by board size, a board of commissioners and audit quality. Several data from ISO 26000 are taken to measure corporate social responsibility. Financial performance is measured through earning per share and return on asset. Purposive sampling is the method used to select the data. Secondary data of 116 companies are collected from the Indonesia Stock Exchange website. SPSS software is used to aid the statistic descriptive analysis, while the outer and inner model is analyzed by Smart PLS 3.0 software. Results indicate that good corporate governance can impact financial performance through earnings management as an intervening variable in the family-controlled firm. While earnings management has failed to mediate the relationship between corporate social responsibility and financial performance. This is due to corporate social responsibility does not have any impact on earnings management.

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