The Effect of CSR, Company Size, and GCG on Earnings Management

Abstract

The purpose of this research is to determine the effect of Corporate Social Responsibility (CSR), company size, and Good Corporate Governance (GCG) on earnings management. The quantitative technique is applied in this research. Data analysis approaches consist of descriptive analysis, classical assumption tests, and multiple linear regression tests. This research concentrate on coal mining business listed on the IDX between 2020 and 2023. The findings demonstrate that that, simultaneously, the variables of CSR, company size, and GCG all give an influence on earnings management. However, this research finds that GCG, as proxied by institutional ownership, board size, and company size give a beneficial effect on earnings management. Meanwhile, the independent board of commissioners, audit committee, and CSR don’t impact on earnings management.