Detail Analisis Pengaruh Leverage, Pengungkapan Corporate Social Responsiblity, Dan Sustainability Reporting Terhadap Manajemen Laba Serta Dampaknya Pada Earnings Response Coefficient Bibliografi Author: LOWIS, WELSEN ; Mukhlasin (Advisor) Topik: Leverage; Corporate Social Responsibility Disclosure; Sustainability Reporting; Earnings Management; Earnings Response Coefficient. Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2016     Jenis: Theses - Undergraduate Thesis Fulltext: Welsen Lowis's Undergraduate Theses.pdf (1.14MB; 211 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-6627 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract This study was conducted to examine the relationship between leverage (debt to equity ratio), corporate social responsibility disclosure (disclosure index of corporate social responsibilities), and sustainability reporting (sustainability policies index) to earnings management (discretionary accruals) and its impact on earnings response coefficient. This study had two research models. The first model analyzes the impact of leverage, corporate social responsibility disclosure, and sustainability reporting on earnings management. The second model, examines the impact of earnings management on earnings response coefficient. The sample in the first model and second model are 466 and 261 data of non-financial companies listed on the Indonesian Stock Exchange (IDX) for the period of 2010-2014. The result of the first research model shows that leverage and sustainability reporting have a negative impact on earnings management, whereas the corporate social responsibility disclosure has a positive impact on earnings management. The result of the first research model shows that earnings management has a positive impact on earnings response coefficient. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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