Pengaruh Kesadaran Lingkungan dan Corporate Social Responsbility dengan Komite Audit Independen sebagai Pemoderasi Dalam Meningkatkan Kualitas Laba BUMN di Indonesia
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Abstract
A B S T R A C T
The purpose of this study was to analyze the influence of environmental awareness and Corporate social responsibility by the audit committee as moderating in improving the quality of SOE profits. The analytical method used is the test 4.0 WarpPLS program. The results showed that there was no significant influence of environmental consciousness affects the quality of SOE profits. There is a significant relationship between Corporate social responsibility affect the quality of SOE profits. No Effect of the Audit Committee the Independent and weaken the influence of Corporate social responsibility on the Quality of Earnings. Independent Commissioners significantly moderate the effect of CSR on the quality of earnings. However, the audit committee is not able to significantly moderate the influence of CSR on the quality of earnings.
A B S T R A K
Tujuan penelitian ini adalah untuk menganalisis pengaruh kesadaran lingkungan dan Corporate Social Responsbility dengan komite audit sebagai pemoderasi dalam meningkatkan kualitas laba BUMN. Metode analisis yang digunakan adalah uji menggunakan program WarpPLS 4.0. Hasil penelitian tersebut menunjukkan bahwa tidak ada pengaruh yang signifikan antara kesadaran lingkungan berpengaruh terhadap kualitas laba BUMN. Ada pengaruh yang signifikan antara Corporate social responsibility berpengaruh terhadap kualitas laba BUMN. Tidak ada Pengaruh Komite Audit Independen dan memperlemah pengaruh Corporate social responsibility terhadap Kualitas Laba. Komisaris independen secara signifikan memoderasi pengaruh CSR terhadap kualitas laba. Namun demikian Komite audit tidak mampu secara signifikan memoderasi pengaruh CSR terhadap kualitas laba.
JEL Classification: M14, M41
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