Hubungan antara Konservatisme Akuntansi, Konsentrasi Kepemilikan, dengan Tanggung Jawab Sosial

The quality of financial statements can be seen through the characteristics adopted, one which is conservatism. In addition to conservatism, Corporate Social Responsibility (CSR) also a form company's commitment all stakeholders. This study aims examine relationship between conservatism and CSR performance, moderated by concentration ownership macroeconomic conditions. research population business entities that go public are listed on IDX, publish sustainability reports during 2018-2020 period. number samples 123 years observation. sampling technique this used purposive technique. analysis hypothesis test random effect model panel data structure. results show accounting has positive CSR. existence conditions strengthen influence performance. However, weakens influence.
 Keywords: Conservatism; CSR; Ownership; Macroeconomic