The Effect of Corporate Social Responsibility Disclosure, Dividend Policy on Earning Management with Audit Quality as Moderation Variable in Listed Manufacturing Companies in Indonesian Stock Exchange (2018-2022)

Abstract

This research aims to test and prove empirically the effect of independent variables, namely corporate social responsibility disclosure, dividend policy on the dependent variable is earnings management and audit quality moderating variables. The research method used is quantitative research in the form of correlational research using panel data from company financial report taken at PT www.idx.co.id. The sampling technique in this research was purposive sampling with a total sample of 122 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The data analysis method used is multiple linear regression using the EViews application. The research results found that corporate social responsibility has no effect on earnings management. Dividend policy has a negative effect on earnings management. Audit quality is unable to moderate the influence of corporate social responsibility on earnings management. Audit quality is unable to moderate the influence of dividend policy on earnings management. The Adjusted R2 value shows that 1.65% of earnings management can be explained by corporate social responsibility and the remaining 98.35% of dividend policy is influenced by other variables not examined in this research.