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IJSTR >> Volume 9 - Issue 1, January 2020 Edition

International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616

Analisis Of Ceo Dualify Influence And Corporate Social Responsibility (Csr) Toward Financial Performance Through Earning Management On Food & Beverage Company Listed In Indonesian Stock Exchange Period 2013 - 2017

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Achmad Firdiansjah, Gaguk Apriyanto, Lianita Widyaratna



CEO Duality, Corporate Social Responsibility (CSR), earning management, ROA,ROE



This study aims to examine and analyze the influence of CEO Duality and Corporate Social Responsibility (CSR) on financial performance through earnings management in food & beverage companies listed on the Indonesia Stock Exchange in the period 2013-2017. The data used in this study are secondary data, with the population being food & beverage companies listed on the Indonesia Stock Exchange. The data is taken through the official website, annual report and financial statement of each published company. The number of food & beverage companies in Indonesia during 2013-2017 amounted to 18 companies with a total sample of 76 sample. The reason for Food & Beverage companies is because they have more influence / impact on the surrounding environment as a result of the activities carried out by the company. Data analysis using path analysis to find out which is more dominant direct or indirect influence of free variables (exogenous) on endogenous variables (bound) through intervening variablesThe results of the study through multiple linear regression indicate that the food & beverage company CEO Duality and CSR will have a significant effect on ROA and ROE if the company conducts earnings management. While the relationship of each variable shows that CEO Duality has a negative and significant effect,t but CSR has a positive and not significant effect on earnings management. CEO Duality has a negative and significant effect on ROA and ROE, while CSR has a negative and not significant effect on ROA but has a negative and significant effect on ROE. Earning Management has a significant effect on ROA and ROE



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