Pengaruh Corporate Social Responsibility terhadap Financial Performance melalui Earning Management dan Corporate Reputation sebagai Variabel Mediasi yang Terdaftar dalam BEI
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility terhadap financial performance melalui earnings management dan corporate reputation sebagai variabel mediasi. Penelitian ini merupakan penelitian kuantitati, data yang digunakan dalam penelitian ini berasal dari Bloomberg Database, Sustainability Report, dan Imac Award dari tahun 2011-2015. Data pada penelitian ini kemudian diolah menggunakan software WarpPLS versi 5.0. Hasil penelitian ini menunjukkan bahwa corporate social responsibility berpengaruh terhadap earnings management, earnings management berpengaruh terhadap financial performance, corporate social responsibility berpengaruh terhadap corporate reputation, corporate reputation berpengaruh terhadap financial performance, dan corporate social responsibility berpengaruh terhadap financial performance.
Kata kunci: Corporate Social Responsibility, Earnings Management, Corporate Reputation, Financial Performance.
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