PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KUALITAS LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING
ABSTRACT: This research is
motivated by the growing environmental issues. Guidelines for good corporate governance
requires companies to create checks and balances, enforcing transparency and accountability,
as well as promoting corporate social responsibility for the survival of the company
(KNKG, 2006). Disclosure of corporate social responsibility has a short-term
goal is to minimize earnings management, while long-term goal is to build a
good relationship with stakeholders. Research relating to the relationship
between corporate social responsibility with diverse earnings quality. Research
related to the relationship between corporate social responsibility with
earnings quality is diverse, therefore, this study adds corporate governance as
a moderating variable. This study aims to provide empirical evidence regarding
the relationship between corporate social responsibility and quality of
earnings with corporate governance as a moderating variable. This study uses
independent directors and audit committee as a proxy for corporate governance
mechanism, while earnings management or a proxy of earnings quality. The
analysis technique used in the study is to use Moderating Regression Analysis
(MRA) and residual test. This study uses secondary data such as financial
statements and annual report non-financial companies listed on the Indonesia
Stock Exchange for the period 2010-2012. The results showed that the hypothesis
of one and two hypothesis is accepted while the third hypothesis is not
accepted.
Penulis: Fitri Ella Fauziah, Ichwan
Marissan
Kode Jurnal: jpakuntansidd140898
