PENGARUH CORPORATE SOCIAL RESPONSIBILITY DALAM PERSPEKTIF LINGKUNGAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2012-2013)
Abstract: This study aims to
examine the effect of corporate social responsibility (CSR) in environmental
perspective to earnings management. The purpose of this study is to provide
empirically evidence about the effect of CSR in environmental perspective to
earnings management. The independent variable of this study is CSR, the
dependent variable is earnings management, and control variables are natural
logarithm of firm size, leverage and profitability measured by return on asset
(ROA). CSR measured by CSR disclosure with GRI G3.1, environmental disclosure
as the indicator. Firm size measured by using natural logarithm of total
assets. Leverage measured by comparing total debt with total assets.
Profitability measured by using return on assets (ROA). ROA measured by
comparing total net profit with total assets. Earnings management measured by
discretionary accruals (DA).
The population in this study are
298 manufacturing companies which listed on Indonesian Stock Exchange in the
period of 2012-2013. Sample were selected by purposive sampling method and
finally obtained 146 manufacturing companies that fulfill the criteria. Data
were analyzed using multiple regression analysis model.
The result show that CSR significant positively influence earnings
management. Based on the result, it conclude that earnings management decision
is influenced by its attitude about CSR.
Keywords: corporate social
responsibility (CSR), earnings management, discretionary accruals, firm size,
leverage, profitability
Penulis: Reza Hanung Pradipta,
P. Basuki Hadiprajitno
Kode Jurnal: jpakuntansidd150717
