PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN MANAJEMEN LABA TERHADAP KINERJA KEUANGAN DAN NILAI PERUSAHAAN
ABSTRACT: The purpose of this
study is to empirically examine the positive effect of earnings management on
corporate social responsibility (CSR).The next objective is to investigate
whether earnings management to weaken the influence of CSR on financial
performance and corpo-rate value in the future. Selection of the sample using purposive
sampling method. The sample of this study used 27 manufacturing companies
listed on the BEI period 2006-2008. Testing hypotheses using ordinary least
square regressions. The results of this study as follows: (1)The first hypothesis
was not supported statistically, which means that the practice of earnings management
does not significantly influence CSR activities; 2) Institutional ownership
significantly affect the CSR, (3) The second hypothesis is statistically proven
that CSR activities related to earnings management practices negatively affect
the company’s financial performance; (4) CSR variables, institutional ownership,
and public ownership statistical effect on corporate performance, (5) The third
hypothesis is rejected, CSR activities relating to the practice of earnings management
does not significantly negatively affect the value of the firm, (6) Company
size and proportion of board of commissioner statistically proven effect on firm
value.
Keywords: corporate social
responsibility, earnings management, corporate financial performance, firm value
Penulis: Handayani Tri
Wijayanti
Kode Jurnal: jpmanajemendd110179
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