TANGGUNG JAWAB SOSIAL PERUSAHAAN, STRUKTUR KEPEMILIKAN TERKONSENTRASI, DAN KUALITAS LABA DI PERUSAHAAN INDONESIA

  • Nicolas Bayu Kristiawan Universitas Sanata Dharma Yogyakarta
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Abstract

This study aimed to examine the effect of corporate social responsibility on earnings quality and examined the effect of concentrated ownership structures on the relationship between corporate social responsibility and earnings quality.The sample selection using random sampling with final sampel was 87 companies listed in IDX in 2013-2018 with total of 522 observations. Corporate social responsibility was measured based on Corporate Social Responsibility Disclosure. Corporate Social Responsibility Disclosure was measured using the checklist method in the company's annual report based on the GRI G4 index. Earnings quality was measured by calculating the accrual value based on the Dechow & Dichev (2002) method. Data to measure earnings quality, ownership structure, and control variables : company size, ROA, ROE, and KAP reputation were taken from the Osiris BVD database and company annual reports. The results of this study indicated that corporate social responsibility had a positive effect on earnings quality, while the concentrated ownership structure affected the relationship between Corporate Social Responsibility and earnings quality. The results indicate that CSR policies are based on stakeholder theory.


 


Penelitian ini bertujuan untuk menguji pengaruh tanggung jawab sosial perusahaan terhadap kualitas laba dan menguji pengaruh struktur kepemilikan terkonsentrasi terhadap hubungan antara tanggung jawab sosial perusahaan dan kualitas laba. Pemilihan sampel dilakukan dengan teknik random sampling dengan jumlah sampel akhir adalah 87 perusahaan yang terdaftar di BEI pada tahun 2013-2018 dengan total observasi adalah 522 observasi. Tanggung jawab sosial perusahaan diukur dengan melihat tingkat pengungkapan tanggung jawab sosial perusahaan. Tingkat Pengungkapan Tanggung Jawab Sosial Perusahaan dihitung dengan menggunakan metode check list pada laporan tahunan perusahaan berdasarkan pada indeks GRI G4. Kualitas laba diukur dengan menghitung nilai akrual berdasarkan pada metode Dechow & Dichev (2002). Data untuk mengukur kualitas laba, struktur kepemilikan, dan variabel kontrol yaitu, ukuran perusahaan, ROA, ROE, dan reputasi KAP diambil dari data base BVD Osiris dan laporan tahunan perusahaan. Hasil dalam penelitian ini menunjukan bahwa tanggung jawab sosial perusahaan berpengaruh positif terhadap kualitas laba, sedangkan struktur kepemilikan terkonsentrasi memperkuat pengaruh tanggung jawab sosial perusahaan terhadap kualitas laba. Hasil ini menunjukan bahwa kebijakan tanggung jawab sosial perusahaan di Indonesia didasarkan pada stakeholder theory.

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Published
2020-09-30
How to Cite
KRISTIAWAN, Nicolas Bayu. TANGGUNG JAWAB SOSIAL PERUSAHAAN, STRUKTUR KEPEMILIKAN TERKONSENTRASI, DAN KUALITAS LABA DI PERUSAHAAN INDONESIA. Bilancia : Jurnal Ilmiah Akuntansi, [S.l.], v. 4, n. 3, p. 310-321, sep. 2020. ISSN 2685-5607. Available at: <http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/article/view/738>. Date accessed: 28 oct. 2020.

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