LITERATURE REVIEW: PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN LABA PERUSAHAAN
DOI:
https://doi.org/10.47491/landjournal.v7i2.4839Keywords:
Corporate Social Responsibility (CSR), Manajemen Laba, Systematic Literature Review, PRISMA, Teori Keagenan.Abstract
Tujuan utama pendirian sebuah perusahaan adalah untuk menghasilkan laba sebagai ukuran keberhasilan kinerjanya. Namun, praktik manajemen laba sering kali dilakukan oleh manajer untuk memodifikasi laporan keuangan demi mencapai target tertentu, yang berpotensi mengabaikan transparansi bagi pemangku kepentingan. Penelitian ini bertujuan untuk menelaah pengaruh implementasi Corporate Social Responsibility (CSR) terhadap praktik manajemen laba melalui metode Systematic Literature Review (SLR). Dengan menggunakan pedoman Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA), dipilih 17 artikel penelitian relevan dari data Scopus dalam rentang tahun 2021 hingga 2025. Hasil penelitian menunjukkan bahwa hubungan antara CSR dan manajemen laba bersifat kompleks dan sangat bergantung pada faktor-faktor situasional. Temuan didominasi oleh pengaruh negatif (53%), yang mengindikasikan bahwa perusahaan dengan komitmen sosial yang kuat cenderung menjunjung tinggi etika dan membatasi manipulasi laba demi menjaga reputasi. Di sisi lain, ditemukan pula pengaruh positif (29%) yang mendukung hipotesis oportunistik, di mana CSR digunakan sebagai alat untuk menutupi perilaku tidak etis manajer (managerial entrenchment). Selain itu, terdapat temuan yang bersifat inkonsisten (12%) yang dipengaruhi oleh variabel moderasi seperti tata kelola perusahaan, struktur kepemilikan, dan kondisi ekonomi. Penelitian ini memberikan kontribusi teoretis bagi pengembangan ilmu akuntansi dan menjadi referensi strategis bagi regulator dalam merumuskan kebijakan terkait integritas pelaporan keuangan.
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