EFEK MANAJEMEN LABA TERHADAP HUBUNGAN TATA KELOLA PERUSAHAAN, PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DAN RISIKO PERUSAHAAN

Mayla Khoiriyah; Ulfa Afifah; Atika Zarefar; Arumega Zarefar

doi:10.29303/jaa.v8i1.319

Authors

Mayla Khoiriyah Universitas Riau
Ulfa Afifah Universitas Riau
Atika Zarefar Universitas Riau
Arumega Zarefar Universitas Riau

DOI:

https://doi.org/10.29303/jaa.v8i1.319

Keywords:

tata kelola perusahaan, tanggung jawab sosial perusahaan, manajemen laba, risiko perusahaan

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Tata kelola perusahaan dan Tanggung jawab sosial perusahaan terhadap risiko perusahaan melalui manajemen laba. Penelitian dilakukan pada perusahaan yang terdaftar di BEI pada industri primer dan sekunder dari tahun 2014-2020. Analisis data dilakukan dengan menggunakan Software STATA yaitu dengan menganalisis statistik deskriptif dan analisis jalur. Hasil analisis menunjukkan bahwa Tata kelola perusahaan, tanggung jawab sosial dan manajemen laba perusahaan berpengaruh secara langsung terhadap risiko perusahaan. Tata kelola perusahaan tidak berpengaruh secara langsung terhadap manajemen laba. Namun tanggung jawab sosial perusahaan berpengaruh langsung terhadap manajemen laba. Pengaruh mediasi baik tata kelola maupun tanggung jawab sosial perusahaan tidak mampu mempengaruhi risiko perusahaan melalui manajemen laba. Artinya manajemen laba tidak memberikan pengaruh mediasi terhadap hubungan tata kelola dan tanggung jawab terhadap risiko perusahaan

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