Manajemen Laba dalam Konteks Good Corporate Governance dan Pengungkapan CSR: Political Connection sebagai Pemoderasi

Abstract

Penelitian ini menganalisis efek good corporate governance (diukur melalui jumlah komite audit) dan pengungkapan CSR terhadap manajemen laba, dengan political connection sebagai moderator, pada perusahaan pertambangan BEI periode 2018-2022. Menggunakan pendekatan kuantitatif dengan 75 sampel dari 15 perusahaan, data dianalisis melalui Moderated Regression Analysis (MRA) dengan Eviews 12. Temuan menunjukkan komite audit dan pengungkapan CSR tidak berpengaruh signifikan terhadap manajemen laba, dan political connection gagal memoderasi hubungan tersebut. Meskipun hasil tidak signifikan, penelitian ini memberikan kontribusi empiris dalam memahami dinamika corporate governance dan CSR di sektor pertambangan Indonesia, khususnya dalam konteks koneksi politik, serta implikasi praktis bagi investor. This study examines the effect of good corporate governance (proxied by audit committee size) and CSR disclosure on earnings management, with political connection as a moderator, in mining companies listed on the Indonesia Stock Exchange from 2018-2022. Using a quantitative approach with 75 samples from 15 companies, data were analyzed through Moderated Regression Analysis (MRA) using Eviews 12. Findings indicate that audit committee size and CSR disclosure have no significant effect on earnings management, and political connection fails to moderate this relationship. Although the results are not statistically significant, this study provides empirical contributions to understanding corporate governance and CSR dynamics in Indonesia's mining sector, particularly in the context of political connections, while offering practical implications for investors