ANALISIS HUBUNGAN ANTARA PELAPORAN CORPORATE SOCIAL RESPONSIBILITY DAN MANIPULASI AKTIVITAS RIIL

Abstract

This research examines the relationship between corporate social responsibility disclosure and real activities manipulation. It also investigates whether real activities manipulation influencing level of corporate social responsibility disclosure and investigates whether corporate social responsibility disclosure influencing level of real activities manipulation. The population in this study is all listed company on Indonesia Stock Exchange for period of year 2012. Purposive sampling method is used for selecting the sample in 2012. There are 280 companies including in this study. Hypothese are tested by using multiple regression analysis. The results of this study show that there is a relationship between corporate social responsibility disclosure and real activities manipulation. Companies that use real activities manipulation actions will tend to perform more extensive corporate social responsibility disclosure. It also suggests that higher company report their corporate social responsibility activities, they tend to reduce real activities manipulation