PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA, TAX AVOIDANCE, DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

EFFECT OF MANAGERIAL OWNERSHIP OF EARNING MANAGEMENT, TAX AVOIDANCE, AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial terhadap manajemen laba, Tax avoidance, dan Corporate Social Responsibility Disclosure. Sampel dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI periode 2013-2018. Sampel dipilih menggunakan teknik purposive sampling dan diperoleh 22 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda menggunakan program IBM SPSS Statistik 23. Hasil penelitian menunjukkan bahwa kepemilikan manajerial tidak berpengaruh terhadap manajemen laba dan Tax Avoidance. Tetapi kepemilikan manajerial berpengaruh terhadap Corporate Social Responsibility Disclosure.

Kata Kunci: kepemilikan manajerial, manajemen laba, tax avoidance, corporate social responsibility disclosure

This study aims to examine the effect of managerial ownership on earnings management, tax avoidance, and Corporate Social Responsibility Disclosure. The sample in this study were mining companies listed on the Indonesia Stock Exchange in the 2013-2018 period. Samples were selected using a purposive sampling technique and obtained 22 companies. The analysis technique used in this study is multiple linear regression analysis using the IBM SPSS Statistics 23. The results of the study indicate that managerial ownership has no effect on earnings management and Tax Avoidance. But managerial ownership affects the Corporate Social Responsibility Disclosure.

Keywords: managerial ownership, earnings management, tax avoidance, corporate social responsibility disclosure.