Pengaruh CSR, Harga Saham, dan Pertumbuhan Penjualan terhadap Kualitas Laba melalui Profitabilitas Emiten Manufaktur BEI
DOI:
https://doi.org/10.55606/jurima.v6i2.7218Keywords:
Corporate Social Responsibility, Stock Prices, Sales Growth, Profitability, Earnings Quality.Abstract
This study aims to analyze the influence of corporate social responsibility, stock prices, and sales growth on earnings quality mediated by profitability. The population in this study was 176 manufacturing sector companies listed on the Indonesia Stock Exchange from 2022 – 2024, using a purposive sampling method. The data analysis technique in this study was path analysis with a structural equation modeling (SEM) approach using SmartPLS 4.0 software. The results showed that corporate social responsibility, stock prices, and profitability did not affect earnings quality, while sales growth did affect earnings quality. Corporate social responsibility and stock price growth did not affect profitability, while stock prices did affect profitability. Corporate social responsibility, stock prices, and sales growth did not affect earnings quality through profitability.
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