Aliyah, Aisyah Putri (2025) The effect of corporate social responsibility disclosure on earnings management with good corporate governance as a moderating variable / AISYAH PUTRI ALIYAH. Diploma thesis, Universitas Negeri Malang.
Full text not available from this repository.Abstract
p This study examines the effect of CSR disclosure on earnings management practices moderated by GCG. This study focuses on 56 energy corporations listed on the Indonesia Stock Exchange from 2020-2024. Data were analyzed using the Structural Equation Model - Partial Least Square (SEM-PLS) using SmartPLS 3 software. The results of this study prove that CSR disclosure has a significant negative effect on earnings management and GCG does not weaken the effect of CSR disclosure on earnings management. This study also proves that GCG has a significant negative effect on earnings management. This study provides knowledge that sincere CSR disclosure and effective GCG implementation will reduce earnings management. /p
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Departemen Akuntansi (AKU) > S1 Akuntansi |
| Depositing User: | library UM |
| Date Deposited: | 02 Oct 2025 04:29 |
| Last Modified: | 02 Apr 2026 07:11 |
| URI: | http://repository.um.ac.id/id/eprint/423778 |
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