Does CSR and earning management mediate GCG on corporate performance?
Keywords:
corporate performance, CSR, earning management, GCGAbstract
GCG is a system used to direct, manage company activities, determine business goals, and achieve the company's vision and mission. The purpose of this study is to analyze the role of CSR and earning management in mediating the influence of GCG on corporate performance. The population of this study is manufacturing companies on the Indonesia Stock Exchange in 2016-2019. The sample used is 8 manufacturing companies that publish annual reports and sustainability reports for 2016-2019. This study uses path analysis techniques with SPSS Version 24. The results of the study found that GCG has a positive effect on corporate performance, CSR hurts corporate performance, and GCG also has a positive effect on CSR. CSR can mediate the relationship of GCG to corporate performance. However, the research also found that GCG has no effect on earning management, earnings management has no effect on corporate performance, and earning management is unable to mediate the relationship between GCG and corporate performance.
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