PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN MANAJEMEN LABA TERHADAP KINERJA KEUANGAN DAN NILAI PERUSAHAAN

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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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Jp Manajemen dd 2011