Pengaruh Corporate Social Responsibility Disclosure dan Corporate Social Responsibility Assurance Terhadap Real Earnings Management dengan Profitabilitas Sebagai Variabel Moderasi Studi Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024

Zakiyah , Arya Putri (2025) Pengaruh Corporate Social Responsibility Disclosure dan Corporate Social Responsibility Assurance Terhadap Real Earnings Management dengan Profitabilitas Sebagai Variabel Moderasi Studi Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024. Fakultas Ekonomi dan Bisnis , Bandar Lampung .

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Abstract

Penelitian ini bertujuan menganalisis pengaruh corporate social responsibility (CSR) disclosure dan CSR assurance terhadap real earnings management (REM), serta menguji peran profitabilitas sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Latar belakang penelitian didasarkan pada tingginya risiko REM pada sektor energi akibat tekanan legitimasi lingkungan dan volatilitas harga komoditas. Penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling. REM diukur menggunakan model roychowdhury melalui abnormal cash flow from operations, abnormal production costs, dan abnormal discretionary expenses. CSR disclosure diukur menggunakan indeks GRI Standards 2021, CSR assurance diukur dengan variabel dummy, serta profitabilitas diproksikan dengan return on assets (ROA). Analisis data dilakukan menggunakan statistik deskriptif, uji asumsi klasik, regresi linear berganda, dan moderated regression analysis. Hasil penelitian menunjukkan bahwa CSR disclosure tidak berpengaruh signifikan terhadap REM, sedangkan CSR assurance berpengaruh negatif dan signifikan terhadap REM. Profitabilitas berpengaruh negatif signifikan terhadap REM, namun tidak memoderasi hubungan CSR disclosure maupun CSR assurance terhadap REM. Temuan ini menunjukkan bahwa CSR disclosure pada sektor energi di Indonesia masih bersifat simbolik, sementara CSR assurance berfungsi sebagai mekanisme pengawasan eksternal yang lebih efektif dalam menekan praktik REM. Kata kunci: Real earnings management, CSR disclosure, CSR assurance, profitabilitas, sektor energi. This study aims to analyze the effect of corporate social responsibility (CSR) disclosure and CSR assurance on real earnings management (REM), as well as to examine the role of profitability as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange for the period 2020–2024. The background of this study is based on the high risk of REM in the energy sector due to environmental legitimacy pressures and commodity price volatility. The study uses a quantitative approach with purposive sampling technique. REM is measured using the Roychowdhury model through abnormal cash flow from operations, abnormal production costs, and abnormal discretionary expenses. CSR disclosure is measured using the GRI Standards 2021 index, CSR assurance is measured with a dummy variable, and profitability is proxied by return on assets (ROA). Data analysis was conducted using descriptive statistics, classical assumption tests, multiple linear regression, and moderated regression analysis. The results showed that CSR disclosure had no significant effect on REM, while CSR assurance had a negative and significant effect on REM. Profitability had a significant negative effect on REM, but did not moderate the relationship between CSR disclosure and CSR assurance on REM. These findings indicate that CSR disclosure in the energy sector in Indonesia is still symbolic, while CSR assurance functions as a more effective external control mechanism in suppressing REM practices. Keywords: Real earnings management, CSR disclosure, CSR assurance, profitability, energy sector.

Item Type:	Other
Subjects:	?? 300 ?? ?? 330 ??
Divisions:	?? Akuntansi ??
Depositing User:	2507159849 Digilib
Date Deposited:	29 Dec 2025 04:21
Last Modified:	29 Dec 2025 04:21
URI:	http://digilib.unila.ac.id/id/eprint/94654

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