Dampak Manipulasi Laba Akrual dan Real pada Pengungkapan Corporate Social Responsibility (CSR)

Agus Irwan, GUSTIN PADWA SARI (2014) Dampak Manipulasi Laba Akrual dan Real pada Pengungkapan Corporate Social Responsibility (CSR). Masters thesis, UNIVERSITAS LAMPUNG.

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Abstrak

Penelitian ini bertujuan untuk menguji secara empiris: (1) pengaruh manipulasi laba akrual terhadap pengungkapan CSR (2) pengaruh manipulasi laba real terhadap pengungkapan CSR manipulasi laba akrual diukur dengan menggunakan discretionary accrual dengan menggunakan model Modified Jones, proksi manipulasi laba real menggunakan model Roychowdhury (2006). Luas pengungkapan CSR diukur dengan menggunakan Corporate Social Disclosure Index (CSDI) berdasarkan item standar pelaporan Global Reporting Initiative (GRI) yang diungkapkan di dalam laporan tahunan perusahaan. Penelitian ini menggunakan sampel perusahaan manufaktur selama tahun 2011-2012 dengan menggunakan metode purposive sampling. Sampel yang digunakan dalam penelitian ini adalah 132 observasian. Penelitian ini menemukan hasil empiris bahwa perusahaan yang melakukan aktivitas manipulasi laba akrual tidak berpengaruh terhadap pengungkapan CSR. Pada hipotesis kedua, hasil menunjukkan bahwa manipulasi laba real mendorong perusahaan untuk mengungkapkan CSR. Kata kunci :Manipulasi Laba Akrual, Manipulasi Laba Real, Pengungkapan CSR, Perusahaan Manufaktur. This research was aimed to examine empirically: (1) The effect of accrual earnings manipulation to CSR disclosure (2) The effect of real earnings manipulation to CSR disclosure. Accrual earnings manipulation was measured by discretionary accruals use Modified Jones Model, real earnings management as the proxy of earnings manipulation by using a model from Roychowdhury (2006).The extent of CSR was measured used corporate social disclosure index (CSDI) based on Global Reporting Initiative (GRI) reporting standard items which were disclosed in companies annual report. This research used samples on manufacturing companies among 2011-2012 by using purposive sampling method. Samples used in this study were 132 firms-years observation. The study provides empirical evidence that companies that engage in the practice of accrual earnings manipulation have no influence on CSR disclosure. In addition, the second hypothesis, The results showed that companies that the real earnings management have an incentive to reveal the CSR disclosure. Key words:. Accrual Earnings Manipulation, Real Earnings Manipulation, Corporate Social Responsibility Disclosure, Manufacturing Companies.

Tipe Karya Ilmiah: Tesis (Masters)
Subyek: H Ilmu Sosial = Social Sciences > HB Economic Theory
H Ilmu Sosial = Social Sciences > HC Economic History and Conditions
Program Studi: Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2
Depositing User: A.Md Cahya Anima Putra .
Date Deposited: 24 Jun 2014 08:51
Last Modified: 03 Nov 2015 07:28
URI: http://digilib.unila.ac.id/id/eprint/2153

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