Analisis Pengaruh Corporate Social Responsibility terhadap Earnings Management: Etis atau Oportunis?
Abstract This study aims to investigate the influence of CSR and Asia sustainability Reporting Rating (ASRRAT) on Earnings Management (EM). This study also used managerial ownership as a moderating variable. The data were collected from 72 sustainability and/or annual reports of non-financial compa...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Lembaga Penelitian Universitas Swadaya Gunung Jati
2022-06-01
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| Series: | Jurnal Kajian Akuntansi |
| Online Access: | https://jurnal.ugj.ac.id/index.php/jka/article/view/5641 |