PENGARUH MANAJEMEN LABA DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2013-2017

yulius gessong sampeallo, Fariyanti Fariyanti, Jeri Jeri

Abstract


This research's purpose was to find out  the influence of  earnings management meansured and  company size to CSR (Corporate Social Responsibility) in manufac-turing companies listed on the Indonesia Stock Exchange in the period 2013-2017 as measured by discretionary accruals. This type of research is an empirical study. The research was conducted on 7 manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017 and company financial reports on the Indonesian Stock Exchange (IDX) web. Data types are quantitative data and secondary data sources and documentation data collection techniques. In a test using the multiple linear regression. The results showed that earnings management had a significant effect on Corporate Social Responsibility (CSR) in mining sector companies listed on the Indonesia Stock Exchange in the period 2013-2017 but not significant with a sig value of 0.292 above the significance (α = 0, 05) and the size of the company has a significant effect on Corporate Social Responsibility in manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017 with a significant value of 0.022  or below the level of significance (α = 0.05).

 

Keyword: Profit management, CSR, Manufacturing company


Keywords


ekonomi

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