{"title":"LABA的管理、社会责任企业的结论和可持续性报告北京生产许可证持有人","authors":"Sofiani Murni, Sri Ayem","doi":"10.21460/JRAK.2020.162.380","DOIUrl":null,"url":null,"abstract":"ABSTRACTThe aim of this research is to obtain empirical evidence about the effects of earnings management and disclosure of Corporate Social Responbilty to Sustainability Reporting. Corporate Social Responbilty calculated with a control variable that is leverage, Growth, Roa and Sustainability Reporting projected with sustainability reporting disclosure index with is based on reporting standards Global Reporting Initiative (GRI) that the company discloses in annual reports and ongoing reports. The population in this study is all sub-sectors of manufacturing companies in Indonesia stock exchange (BEI). The total sample is 100 companies selected using the purposive sampling method issued annual reports for the period 2014-2018. Data to be tested using multiple linear regression analysis. The results of this research are: (1) Earnings management has a significant positive effect on sustainability reporting. (2) Leverage positively influences sustainability reporting. (3) Growth growth has a positive effect on sustainability reporting. (4) ROA has a positive effect on sustainability reporting.Keywords: earning management leverage, growth, ROA, sustainability reporting ABSTRAKPenelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh Manajemen Laba dan Pengungkapan Corporate Social Responsibility terhadap Sustainability Reporting. Corporate Social Responsibility dihitung dengan variabel control yaitu leverage, growth, ROA dan sustainability reporting diproyeksikan dengan sustainability reporting disclosure index yang didasarkan pada standar pelaporan Global Reporting Intitative (GRI) yang diungkapkan perusahaan dalam laporan tahunan dan laporan berkelanjutan. Populasi dalam penelitian adalah semua sub sector perusahaan manufaktur di bursa efek Indonesia (BEI). Total sampel adalah 100 perusahaan yang dipilih menggunakan metode purposive sampling yang mengeluarkan laporan tahunan selama periode tahun 2014-2018. Data untuk diuji dengan menggunakan analisis regresi linear berganda. Hasil dari penelitian ini adalah: (1) Manajemen laba berpengaruh positif signifikan terhadap sustainability reporting, (2) Leverage berpengaruh positif terhadap sustainability reporting, (3) Growth berpengaruh positif terhadap sustainability reporting. 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引用次数: 1
摘要
摘要本研究旨在探讨盈余管理和企业社会责任披露对可持续发展报告的影响。企业社会责任以杠杆、增长、Roa和可持续发展报告为控制变量计算，可持续发展报告披露指数以公司在年度报告和持续报告中披露的报告标准全球报告倡议组织(GRI)为基础。本研究的人口是印度尼西亚证券交易所(BEI)制造业公司的所有子行业。总样本为100家公司，采用有目的抽样方法选择2014-2018年发布的年度报告。使用多元线性回归分析对数据进行检验。研究结果表明:(1)盈余管理对可持续发展报告具有显著的正向影响。(2)杠杆对可持续发展报告有正向影响。(3)成长性增长对可持续发展报告具有正向影响。(4)总资产回报率对可持续发展报告具有正向影响。【关键词】盈余管理杠杆、增长、总资产收益率、可持续发展报告【摘要】penelitian ini bertujuan untuk memperoleh bukti经验、mengenai pengaruh management、Laba、Pengungkapan企业社会责任、可持续发展报告。企业社会责任，变量控制，杠杆，增长，ROA，可持续发展报告，可持续发展报告披露指数，标准，全球报告倡议组织(GRI)，印度尼西亚(BEI)的工业生产部门。总样本数据为100份，杨狄普里，孟古纳坎方法，目的采样杨孟古纳坎，拉波兰，塔湖南selama, 2014-2018年。数据不稳定，线性回归分析。Hasil dari penelitian ini adalah:(1)管理模式对可持续发展报告的积极意义;(2)杠杆化模式对可持续发展报告的积极影响;(3)增长模式对可持续发展报告的积极影响。(4)总资产收益率与可持续发展报告的正相关。Kata kunci:管理laba，杠杆，增长，总资产收益率，可持续发展报告
MANAJEMEN LABA, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN SUSTAINABILITY REPORTING PERUSAHAAN MANUFAKTUR DI BEI
ABSTRACTThe aim of this research is to obtain empirical evidence about the effects of earnings management and disclosure of Corporate Social Responbilty to Sustainability Reporting. Corporate Social Responbilty calculated with a control variable that is leverage, Growth, Roa and Sustainability Reporting projected with sustainability reporting disclosure index with is based on reporting standards Global Reporting Initiative (GRI) that the company discloses in annual reports and ongoing reports. The population in this study is all sub-sectors of manufacturing companies in Indonesia stock exchange (BEI). The total sample is 100 companies selected using the purposive sampling method issued annual reports for the period 2014-2018. Data to be tested using multiple linear regression analysis. The results of this research are: (1) Earnings management has a significant positive effect on sustainability reporting. (2) Leverage positively influences sustainability reporting. (3) Growth growth has a positive effect on sustainability reporting. (4) ROA has a positive effect on sustainability reporting.Keywords: earning management leverage, growth, ROA, sustainability reporting ABSTRAKPenelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh Manajemen Laba dan Pengungkapan Corporate Social Responsibility terhadap Sustainability Reporting. Corporate Social Responsibility dihitung dengan variabel control yaitu leverage, growth, ROA dan sustainability reporting diproyeksikan dengan sustainability reporting disclosure index yang didasarkan pada standar pelaporan Global Reporting Intitative (GRI) yang diungkapkan perusahaan dalam laporan tahunan dan laporan berkelanjutan. Populasi dalam penelitian adalah semua sub sector perusahaan manufaktur di bursa efek Indonesia (BEI). Total sampel adalah 100 perusahaan yang dipilih menggunakan metode purposive sampling yang mengeluarkan laporan tahunan selama periode tahun 2014-2018. Data untuk diuji dengan menggunakan analisis regresi linear berganda. Hasil dari penelitian ini adalah: (1) Manajemen laba berpengaruh positif signifikan terhadap sustainability reporting, (2) Leverage berpengaruh positif terhadap sustainability reporting, (3) Growth berpengaruh positif terhadap sustainability reporting. (4) ROA berpengaruh positif terhadap sustainability reporting.Kata kunci: manajemen laba, leverage, growth, ROA, sustainability reporting
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