Pengaruh corporate social responsibility, kualitas audit, ukuran perusahaan terhadap earning response coefficient dengan struktur modal sebagai variabel moderasi.

DETAIL KOLEKSI

Pengaruh corporate social responsibility, kualitas audit, ukuran perusahaan terhadap earning response coefficient dengan struktur modal sebagai variabel moderasi.

Oleh : Naura Adena El Kavi

Info Katalog

Nomor Panggil : 023002114006

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2024

Pembimbing 1 : Muhamad Nuryatno

Subyek : Social responsibility of business;Quality control - Auditing

Kata Kunci : corporate social responsibility, audit quality, firm size, capital structure, earning response coe

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2024_TA_SAK_023002114006_Halaman-Judul.pdf	12
2.	2024_TA_SAK_023002114006_Lembar-Pengesahan.pdf	6
3.	2024_TA_SAK_023002114006_Bab-1_Pendahuluan.pdf	9
4.	2024_TA_SAK_023002114006_Bab-2_Tinjauan-Pustaka.pdf	26
5.	2024_TA_SAK_023002114006_Bab-3_Metode-Penelitian.pdf	12
6.	2024_TA_SAK_023002114006_Bab-4_Analisis-dan-Pembahasan.pdf	23
7.	2024_TA_SAK_023002114006_Bab-5_Simpulan-dan-Saran.pdf	5
8.	2024_TA_SAK_023002114006_Daftar-Pustaka.pdf	4
9.	2024_TA_SAK_023002114006_Lampiran.pdf	8

Abstrak
Abstract

P Penelitian ini bertujuan untuk mengetahui hubungan antara corporate social responsibility,kualitas audit, dan ukuran perusahaan terhadap earning response coefficient, dengan strukturmodal sebagai variabel moderasi pada perusahaan yang terdaftar di Bursa Efek Indonesiasepanjang periode 2019-2022. Penelitian difokuskan pada perusahaan-perusahaan yangtermasuk dalam sektor cunsomer non-cyclical yang terdaftar di Bursa Efek Indonesia selamatahun 2019-2022. Dengan menggunakan purposive sampling, 116 sampel dipilih dalamjangka waktu ini. Analisis data kuantitatif menggunakan SPSS versi 26.0 digunakan untukmelakukan analisis regresi linier berganda untuk pengolahan data. Temuan penelitan inimenunjukkan korelasi positif antara corporate social responsibility, kualitas audit, dan ukuranperusahaan terhadap earning response coefficient. Selain itu, diamati bahwa meskipunstruktur modal bertindak sebagai variabel moderasi yang memperkuat dampak positifcorporate social responsibility dan kualitas audit terhadap earning response coefficient, halini tidak memperkuat dampak positif ukuran perusahaan terhadap earning responsecoefficient.

T This research seeks to investigate the correlation between corporate social responsibility,audit quality, and company size in relation to the earning response coefficient, with capitalstructure as the moderating variable among firms listed on the Indonesia Stock Exchangethroughout the 2019-2022 period. The study focuses on companies within the cunsomer noncyclical sector listed on the Indonesia Stock Exchange during 2019-2022. Employingpurposive sampling, 116 samples were selected within this timeframe. Quantitative dataanalysis using SPSS version 26.0 was employed to conduct multiple linear regression analysisfor data processing. The findings of this research demonstrate a positive correlation betweencorporate social responsibility, audit quality, and firm size on earning response coefficient.Moreover, it was observed that while capital structure acts as a moderating variable thatreinforces the positive impact of corporate social responsibility and audit quality on theearning response coefficient, it does not amplify the positive impact of firm size on earningresponse coefficient.