Pengaruh Mekanisme Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan dengan Manajemen Laba sebagai variabel mediasi (pada Perusahaan Non Keuangan yang terdaftar di Bursa Efek Indonesia periode tahun 2013-2018) = The Effect of Good Corporate Governance mechanism and Corporate Social Responsibility on Financial Performance with Earnings Management as a mediating variable (on non-financial companies listed on the Indonesia Stock Exchange for the period 2013-2018)

Nur Anisa Amalia, author

Pengaruh Mekanisme Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan dengan Manajemen Laba sebagai variabel mediasi (pada Perusahaan Non Keuangan yang terdaftar di Bursa Efek Indonesia periode tahun 2013-2018) = The Effect of Good Corporate Governance mechanism and Corporate Social Responsibility on Financial Performance with Earnings Management as a mediating variable (on non-financial companies listed on the Indonesia Stock Exchange for the period 2013-2018)

Nur Anisa Amalia; Bernardus Yuliarto Nugroho, supervisor; Saragih, Ferdinand Dehoutman, examiner (Fakultas Ilmu Administrasi Universitas Indonesia, 2019)

Abstrak

The purpose of this paper is to determine the direct influence of the mechanism of good corporate governance (GCG) and corporate social responsibility (CSR) on financial performance as well as through earnings management as a mediating variable. The data used in this research are secondary data involving 115 companies listed on the Indonesian Stock Exchange for the period of 2014. The data used in this study are analyzed using partial least square and carried out with the help of SmartPLS 2.0 software. The results show that the mechanism of GCG doesnt has effect on earnings management, CSR has a negative effect on earnings management, mechanism of GCG has a positive effect on financial performance, but CSR and earnings management dont have effect on financial performance. The results also show earnings management cannot be a mediation between GCG mechanisms and financial performance or CSR and financial performance.

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Kata Kunci

corporate social responsibility

mechanism earnings management

financial performance

good corporate governance

Metadata

Jenis Koleksi :	UI - Skripsi Membership
No. Panggil :	S-pdf
Entri utama-Nama orang :	Nur Anisa Amalia, author


Entri tambahan-Nama orang :	Bernardus Yuliarto Nugroho, supervisor Saragih, Ferdinand Dehoutman, examiner
Entri tambahan-Nama badan :	Universitas Indonesia. Fakultas Ilmu Administrasi

Program Studi :	Administrasi Niaga
Subjek :	Earnings management Social responsibility of business Stock exchanges -- Indonesia
Penerbitan :	Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2019

Bahasa :	ind
Sumber Pengatalogan :	LibUI ind rda
Tipe Konten :	text
Tipe Media :	computer
Tipe Carrier :	online resource
Deskripsi Fisik :	xxii, 94 pages : illustration ; appendix
Naskah Ringkas :
Lembaga Pemilik :	Universitas Indonesia
Lokasi :	Perpustakaan UI

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No. Panggil	No. Barkod	Ketersediaan
S-pdf	14-21-223259286	TERSEDIA

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