PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS MANAGEMENT : A POLITICAL COST PERSPECTIVE
Abstract: This study aims to
obtain evidence about the influence of corporate social responsibility
disclosure (CSR Disclosure) to earnings management . Control variables used
include firm size as a proxy of the political cost, leverage , return on assets
(ROA), and sales growth . Measurement of Earnings Management based on the
calculation of discretionary Accruals . While the measurement of corporate
social responsibility CSR index based on guidelines issued by the Global
Reporting Initiative (GRI), which is seen from company’s annual report (annual
report) and/ or sustainability reports (sustainability report).
The population used in this study are manufacturing and mining companies
listed on the Indonesia Stock Exchange in 2010-2012. This study uses purposive
sampling method for data selection. The total sample used in this study were
170 companies. Data analysis was performed with the classical assumption and
hypothesis testing of regression method. The results of this study indicate
that the presence of a significant positive relationship between earnings management
with CSR Disclosure without political cost for companies in the manufacturing
industry. As for companies in the mining industry, found a significant negative
relationship between earnings management with CSR Disclosure when the political
cost is taken into account. The study also proved that ROA has significant
positif effect on earnings management practices at companies in the
manufacturing industry in Indonesia. Then, in the mining industry, control
variables which are firm size, leverage and ROA have significant positive
effect on Earnings Management.
Penulis: Rani Evadewi, Wahyu
Meiranto
Kode Jurnal: jpakuntansidd141044
