PENGARUH PENGELOLAAN LABA TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DENGAN MEKANISME CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING
Abstract: This research
was aimed to
examine empirically: (1)
The influence of
earnings management to CSR disclosure (2) The role of corporate
governance mechanism as moderating variable
in the relationship
between earnings management
and CSR disclosure.
Corporate governance mechanism was analyzed by proportion of independent
commissioner, the number of audit committee meetings and board size. Earnings
management was measured by discretionary accruals use Modified Jones Model and
the extent of CSR was measured used corporate social reporting index (CSRI)
based on Global Reporting Initiative (GRI) reporting standard items which were
disclosed in companies annual report. This research used samples of company
listed on Indonesia Stock Exchange 2012-2013. Data obtained from annual reports
and sustainable reports of manufacturing companies listed on the IDX. There are
65 companies among 2012-2013 which fulfilling. The method of analysis of this
research was multiple regression. This method was chosen because the
independent variables are more than one and all the data of the variables are
metric.This reseach found no significant statistical effect from various
measurement of earnings management to CSR disclosure. The research also found
there is no significant effect on proportion of independent commissioner, board
size, and the number of audit committee meetings in relationship between
earnings management and CSR disclosure. This research concluded that CSR
is driven by the desire
to meet the
expectation of stakeholders
and not due
to earnings management. In
addition, the formation of the
board of commissioners
need to consider
the composition of ability and integrity of the members so that they can
perform the function of monitoring, control and able to provide direction to
management as well.
Keywords: Corporate Social
Responsibility Disclosure, Earnings Management, Corporate Governance Mechanism
Penulis: Rochman Adi Bowo,
Endang Kiswara
Kode Jurnal: jpakuntansidd140918
