ANALISIS PENGARUH EARNINGS MANAGEMENT TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI

M. SATRIA PUTRA, 1011031102 (2015) ANALISIS PENGARUH EARNINGS MANAGEMENT TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI. Fakultas Ekonomi dan Bisnis, Universitas Lampung.

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Abstrak

Penelitian ini menguji pengaruh earnings management terhadap corporate social responsibility disclosure dengan dimoderasi oleh kepemilikan manajerial. Variabel independen dalam penelitian ini earnings management yang di ukur dengan discretionary accrual (DAC). Variabel dependen dalam penelitian ini adalah corporate social responsibility disclosure yang diukur dengan indeks pengungkapan CSR berdasarkan Global Reporting Initiative (GRI). Penelitian ini juga menggunakan variabel moderasi kepemilikan manajerial. Teknik sampling dilakukan dengan metode purposive sampling pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2009-2013. Teknik analisis data dilakukan dengan metode analisis regresi linear berganda dengan menggunakan alat bantu program SPSS 21. Hasil penelitian ini menunjukan bahwa earnings management berpengaruh positif terhadap corporate social responsibility disclosure dan penelitian ini dapat memberikan bukti bahwa kepemilikan manajerial dapat memoderasi hubungan antara earnings management dan corporate social responsibility disclosure. Temuan penelitian ini mengindikasikan bahwa CSR merupakan bagian dari strategi manajer untuk menarik dukungan dari stakeholders.Keberadaan dan peran kepemilikan manajerial pada tindakan corporate berperan penting dalam menekan tindakan manajemen laba yang dilakukan oleh manajer. Kata kunci: Earnings Management, Corporate Social Responsibility Disclosure, Kepemilikan Manajerial abstract bahasa inggris This study explored the effect of earnings management on the corporate social responsibility disclosure in being moderated by ownership managerial. Independent variable in this study was earnings management measured by discretionary accrual (DAC). Dependent variable in this study was corporate social responsibility disclosure measured by the indeks of CSR disclosure. This study also used moderated variabel of the ownership managerial. Sampling was done by purposive sampling method in Manufacturing Company listed on the Indonesia Stock Exchange in 2009-2013. This research was done by multiple linear regression analysis with SPSS 21. The results showed that earnings management had positive effect toward corporate social responsibility disclosure and this study could give evidence that ownership manajerial can moderate the relationship between earnings management and corporate social responsibility disclosure. The findings of this study showed that CSR was a part of the managerial strategy for the support of stakeholders. The existence and role of ownership manajerial in corporate actions had an important role to in reducing earnings management actions taken by manager. Keywords: Earnings Management, Corporate Social Responsibility Disclosure, Ownership Managerial

Tipe Karya Ilmiah: Skripsi
Subyek:
> HF Commerce > HF5601 Accounting
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi S1-Akuntansi
Depositing User: 6585833 . Digilib
Date Deposited: 29 Jul 2015 04:19
Last Modified: 29 Jul 2015 04:19
URI: http://digilib.unila.ac.id/id/eprint/11362

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