Pengaruh manajemen laba, keberagaman gender, dan pertumbuhan penjualan terhadap kinerja keuangan dengan corporate social responsibility sebagai variabel pemoderasi = The influence of earnings management, gender diversity, and sales growth on financial performance with corporate social responsibility as moderation variable.

Sari, Anggit Nabila (2023) Pengaruh manajemen laba, keberagaman gender, dan pertumbuhan penjualan terhadap kinerja keuangan dengan corporate social responsibility sebagai variabel pemoderasi = The influence of earnings management, gender diversity, and sales growth on financial performance with corporate social responsibility as moderation variable. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Studi ini menganalisa pengaruh manajemen laba, keberagaman gender, dan pertumbuhan penjualan terhadap kinerja keuangan perusahaan dengan melibatkan corporate social responsbility sebagai variabel moderasi. Studi ini menggunakan purposive sampling dengan 41 perusahaan sektor consumer goods - non cyclical di Bursa Efek Indonesia dengan tahun observasi 2018-2022, sehingga total observasi adalah 205 firm years. Penelitian ini menggunakan analisis model regresi berganda linear dengan data yang dikumpulkan dari platform S&P, annual report, dan sustainability report. Kinerja keuangan perusahaan diukur menggunakan rasio Tobin’s q. Manajemen laba dikur menggunakan discretionary accruals dengan modified Jones, sedangkan keberagaman gender diukur dengan BLAU index. Pertumbuhan penjualan diukur dengan membandingkan penjualan tahun ini dengan tahun sebelumnya dan untuk corporate social responsibility menggunakan indikator yang diambil dari GRI Standard 2021. Hasil studi menemukan bahwa manajemen laba dan pertumbuhan penjualan berpengaruh positif terhadap kinerja keuangan perusahaan. Keberagaman gender dan corporate social responsibility tidak berpengaruh secara signifikan. Namun, ditemukan bahwa CSR memperkuat dampak positif keberagaman gender terhadap kinerja keuangan perusahaan, tanpa memengaruhi hubungan dengan manajemen laba atau pertumbuhan penjualan. / This study analyzes the influence of earnings management, gender diversity, and sales growth on company financial performance by involving corporate social responsibility as a moderating variable. This study uses purposive sampling with 41 non-cyclical consumer goods sector companies on the Indonesia Stock Exchange with observation years 2018-2022, so the total observation is 205 firm years. This research uses linear multiple regression model analysis with data collected from the S&P platform, annual reports and sustainability reports. The company's financial performance is measured using the Tobin's q ratio. Earnings management is measured using discretionary accruals with modified Jones, while gender diversity is measured using the BLAU index. Sales growth is measured by comparing this year's sales with the previous year and for corporate social responsibility using indicators taken from the GRI Standard 2021. The study results found that earnings management and sales growth have a positive effect on the company's financial performance. Gender diversity and corporate social responsibility do not have a significant effect. However, it was found that CSR strengthens the positive impact of gender diversity on corporate financial performance, without affecting the relationship with earnings management or sales growth.

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