PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KUALITAS LABA DENGAN LEVERAGE SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI 2018-2020)

Abstract

This study aims to determine the effect of corporate social
responsibility disclosure on earnings quality with leverage as a
moderating variable. The data in this study is secondary data in the
form of annual reports and sustainability reports (CSR). The data
was obtained from the IDX's official website and from each
company that attached the data. Determination of the sample using
the purposive sampling method with 79 samples of manufacturing
companies from 2018-2020. The results of the analysis using t-test
and f-test show that corporate social responsibility and leverage
have a positive effect on earnings quality by 14.5%, and the rest is
influenced by other factors.