IRAWAN, Wiga Dwi and JANUARTI, Indira (2018) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.
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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, size, and return on asset also used as control variables. The population in this study consists of all listed firm in each county’s Stock Exchange in South East Asia region year 2016 and 2017. Sampling method used is purposive sampling. A firm criteria are manufactures at that year which publish completed information of annual report and financial report. The total sample are 630 firm data. Analysis test using a model of ordinary least square regression analysis.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | Corporate Social Responsibility , earnings management, leverage, size, return on asset |
| Uncontrolled Keywords: | Corporate Social Responsibility , earnings management, leverage, size, return on asset |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Economics and Business > Department of Accounting |
| ID Code: | 64943 |
| Deposited By: | INVALID USER |
| Deposited On: | 19 Sep 2018 09:04 |
| Last Modified: | 19 Sep 2018 09:04 |
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