Pengaruh Corporate Social Responsibility, Board Size, Managerial Ownership, dan Institutional Ownership terhadap Real Earnings Management pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2021-2023

Abstract

This study aims to analyze the effect of corporate social responsibility, board size, managerial ownership, and institutional ownership on real earnings management in manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. This research is associative in nature and employs quantitative data. The population of this study consists of all manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023, with a final sample of 115 companies. The sampling method used in this study is purposive sampling. Data analysis techniques include descriptive statistical analysis, classical assumption tests, panel data tests, and hypothesis testing using EViews version 12. The results of this study indicate that corporate social responsibility has no significant effect on real earnings management. Board size has a negative and significant effect on real earnings management, managerial ownership has no significant effect on real earnings management, and institutional ownership has a positive and significant effect on real earnings management. Furthermore, the findings also show that, simultaneously, corporate social responsibility, board size, managerial ownership, and institutional ownership has a negative and significant effect on real earnings management in manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period.