ANALISIS PENGARUH MANAJEMEN LABA PERBANKAN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY BERDASARKAN GRI DAN ISO 26000 TAHUN 2012 – 2014

Abstract

This study aims examine the effect earning management and company profitability on corporate social responsibility (CSR) disclosure in Indonesia’s banks. Corporate social responsibility disclosure measured by GRI 4.0 and ISO 26000 : corporate social responsibility. This study use secondary data and the sample in this study were bank companies listed in BEI during 2013-2015. Sampling method in this study use purposive sampling, the method of sample selection by using certain criteria. Model from Beaver and Engel (1996) is used to measure earning management, where earning management proxied by loan loss allowance (LLA). Multiple regression used to test data in this study. The result show that earning management are positively significant to CSR disclosure based on GRI and ISO 26000. While, company’s profitability has negative significant to CSR disclosure. Control variable company size and leverage has significant to CSR disclosure based GRI and ISO 26000.