PERBEDAAN PENGUNGKAPAN CORPORATE SOCIALRESPONSIBILITY DAN NILAI PERUSAHAAN ANTARA PERUSAHAAN DENGAN MANAJEMEN LABA TINGGI DAN RENDAH
ABSTRACT: This research aimed
to determine whether corporate social responsibility disclosures and the value
of the firm in each mining company listed on Indonesia Stock Exchange (BEI) in
2012 differbetween firm with high and lower earnings management. The corporate
social responsibility disclosuresmeasured using corporate social disclosure
index (CSDI) based on Global Reporting Initiative (GRI) reporting standard
items which were disclosed in companies annual report while the value of the
firm was measured using Tobin’s Q Model. Earnings management was measured by
discretionary accrualsused in The Khotari et. al. Model (2005). The sample
consisted of 36 mining companies listed on BEI in 2012. Data analysis used in
this research was Mann-Whitney U Test. The result of this research indicated that
there was difference of corporate social responsibility disclosures between
firms with high and ower earnings management. While for the value of the firm,
there was no difference between firms with high and lower earnings management.
Keywords: corporate social
responsibility disclosures, firm’s value, earnings management
Penulis: Muhamad Yulio Horison
Kode Jurnal: jpmanajemendd141279
