PENGARUH MANAJEMEN LABA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2016)

Abstract

The research aims to analyze the influence of earnings management on CSR disclosure. This research uses control variable are size, leverage and return on assets. To measure CSR disclosure uses GRI G4 Indeces while to measure earning management uses discretionary accruals. This research uses 280 samples of manufacturing firms that listed in Indonesian Stock Exchage (IDX) during 2013 to 2016. The sampling mehod used for this research is purposive sampling. Type of the data used is secondary data. Data analysis used are descriptive statistics, classical assumption tests, and regression analysis. The result of this research shows that earnings management positivly to CSR disclosure. But, negatively effect on control variable are size, leverage and return on assets.