THE IMPACT OF INSTITUTIONAL OWNERSHIP ON THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND EARNINGS MANAGEMENT (Empirical Study on Manufacturing Industry Listed on IDX 2018-2020)

Aviancy, Erika Putri (2022) THE IMPACT OF INSTITUTIONAL OWNERSHIP ON THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND EARNINGS MANAGEMENT (Empirical Study on Manufacturing Industry Listed on IDX 2018-2020). S1 thesis, Universitas Atma Jaya Yogyakarta.

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Abstract

This research has the objective to provide empirical evidence about the impact of institutional ownership on the relationship between corporate social responsibility and earnings management. Data used in this research are secondary data, which are obtained from audited financial report, sustainability report, and annual report. The sample are determined by purposive sampling method with total 155 manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2018 until 2020, therefore the total sample is 465. The results of this research show that (1) Corporate social responsibility has a negative impact on earnings management proxied by both discretionary accrual earnings management and real earnings management, (2) Institutional ownership strengthen the negative impact of corporate social responsibility on earnings management proxied by real earnings management, (3) Institutional ownership is not able to strengthen the negative impact of corporate social responsibility on earnings management proxied by discretionary accrual earnings management.

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