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PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN PROFITABILITAS TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) · Vol. 5 No. 1 (2021) · pp. 39–48

DOI
10.33772/jumbo.v5i1.20765
ISSN
2502-4175
Published
2021-04-20
Publisher
Pascasarjana Universitas Halu Oleo
Language
eng

Abstract

This study aims to determine the effect of corporate social responsibility and profitability on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sample in this study were manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period, totaling 20 companies. This study uses multiple linear regression analysis as an analytical tool. The results of the study found that simultaneously CSR and profitability variables had a positive and significant effect on earnings quality. Partially, CSR has a negative and significant effect on the performance of BNN employees on earnings quality, while profitability has a positive and insignificant effect on earnings quality.

Keywords

Collaboration network of the authors

40 authors · 97 co-authorship links · 5 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Sulawesi Tenggara
  • Hasanuddin University
  • DESA
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
La Ode Abdul MananUniversitas Sulawesi Tenggara12
Suyuti HMUniversitas Sulawesi Tenggara5
Rasidin UthaUniversitas Sulawesi Tenggara4
Haspi JuliUniversitas Sulawesi Tenggara4
Laode Abdul MananUniversitas Sulawesi Tenggara3
Muh. Zabir ZainuddinAffiliation unknown3
Zainuddin ZainuddinHasanuddin University2
Suharlian SuharlianUniversitas Sulawesi Tenggara2
Muslimin ZUniversitas Sulawesi Tenggara2
SuharlianAffiliation unknown2
Hartati. .Affiliation unknown2
Muhammad Zabir ZainuddinUniversitas Sulawesi Tenggara2
Joko Tri BrataUniversitas Sulawesi Tenggara1
Ruksanan RuksananUniversitas Sulawesi Tenggara1
SuharlianUniversitas Sulawesi Tenggara1
SutiniUniversitas Sulawesi Tenggara1
Ilham SugandiAffiliation unknown1
Richar Heser ManggauUniversitas Sulawesi Tenggara1
SafuruddinAffiliation unknown1
Titik SyuhraeniUniversitas Sulawesi Tenggara1
Daswin AwitDESA1
Cecen HaeraniAffiliation unknown1
Tovan TovanAffiliation unknown1
Suharlian SuharlianAffiliation unknown1
Resi ApriantiAffiliation unknown1
Umi Nunung Intan Puji AstutiAffiliation unknown1
Nurlela NurlelaAffiliation unknown1
Ali TaufikAffiliation unknown1
Suharndoyo SuharndoyoAffiliation unknown1
Jumria NingsiAffiliation unknown1
Ridha Taurisma LajaraiaAffiliation unknown1
Ifin NaimUniversitas Sulawesi Tenggara1
Suyuti H.M.Affiliation unknown1
Ahmad ZakariahAffiliation unknown1
Evin SavitriAffiliation unknown1
Nasir Andi BasoAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/JUMBO/oai, first harvested 31 Oct 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN PROFITABILITAS TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)</dc:title>
	<dc:creator>Hamyat, Hasby</dc:creator>
	<dc:creator>Sahyunu, Sahyunu</dc:creator>
	<dc:creator>Titop, Herman</dc:creator>
	<dc:creator>Djauhar, Asri</dc:creator>
	<dc:subject xml:lang="en-US">keywords: corporate social responsibility, profitability and earnings quality.</dc:subject>
	<dc:description xml:lang="en-US">This study aims to determine the effect of corporate social responsibility and profitability on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sample in this study were manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period, totaling 20 companies. This study uses multiple linear regression analysis as an analytical tool. The results of the study found that simultaneously CSR and profitability variables had a positive and significant effect on earnings quality. Partially, CSR has a negative and significant effect on the performance of BNN employees on earnings quality, while profitability has a positive and insignificant effect on earnings quality.</dc:description>
	<dc:publisher xml:lang="en-US">Pascasarjana Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2021-04-20</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/JUMBO/article/view/20765</dc:identifier>
	<dc:identifier>10.33772/jumbo.v5i1.20765</dc:identifier>
	<dc:source xml:lang="en-US">Jurnal Manajemen, Bisnis dan Organisasi (JUMBO); Vol 5, No 1 (2021): Jurnal Jumbo Vol. 5 No.1; 39-48</dc:source>
	<dc:source>2502-4175</dc:source>
	<dc:source>10.33772/jumbo.v5i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/JUMBO/article/view/20765/pdf</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 Jurnal Manajemen, Bisnis dan Organisasi (JUMBO)</dc:rights>
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