PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Non Keuangan dan Jasa yang Terdaftar di BEI tahun 2010-2012)
Abstract: The aim of this
study is to examine the influence of corporate social responsibility disclosure
on earning management practice. Independent variable used in this study is
corporate social responsibility disclosure that measured using CSR Index (CSRI)
based on GRI. Dependent variable used in this study is earning management that measured using proxy
of discretoinary accruals. Leverage, growth, and return on asset also used as
control variables. The population in this study consists of all listed firm in
Indonesia Stock Exchange in year 2010, 2011, and 2012. Sampling method used is
purposive sampling. Analysis test using a model of ordinary least square
regression analysis. The result of this study show that corporate social
responsibility disclosure not sifnificant influenced and have positively on earning
management. This result can be proved in the t-test by 5% significantly level.
Keywords: corporate social
responsibility disclosure, earning management, leverage, growth, return on
asset
Penulis:Arvina Arief, Moh.
Didik Ardiyanto
Kode Jurnal: jpakuntansidd141149
