?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENGARUH+EARNINGS+MANAGEMENT+TERHADAP%0D%0ACORPORATE+SOCIAL+RESPONSIBILITY+DISCLOSURE+DENGAN%0D%0AKEPEMILIKAN+MANAJERIAL+SEBAGAI+VARIABEL+MODERASI&rft.creator=M.+SATRIA+PUTRA%2C+1011031102&rft.subject=+&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+menguji+pengaruh+earnings+management+terhadap+corporate+social%0D%0Aresponsibility+disclosure+dengan+dimoderasi+oleh+kepemilikan+manajerial.%0D%0AVariabel+independen+dalam+penelitian+ini+earnings+management+yang+di+ukur%0D%0Adengan+discretionary+accrual+(DAC).+Variabel+dependen+dalam+penelitian+ini%0D%0Aadalah+corporate+social+responsibility+disclosure+yang+diukur+dengan+indeks%0D%0Apengungkapan+CSR+berdasarkan+Global+Reporting+Initiative+(GRI).+Penelitian+ini%0D%0Ajuga+menggunakan+variabel+moderasi+kepemilikan+manajerial.%0D%0ATeknik+sampling+dilakukan+dengan+metode+purposive+sampling+pada+Perusahaan%0D%0AManufaktur+yang+terdaftar+di+Bursa+Efek+Indonesia+pada+periode+2009-2013.%0D%0ATeknik+analisis+data+dilakukan+dengan+metode+analisis+regresi+linear+berganda%0D%0Adengan+menggunakan+alat+bantu+program+SPSS+21.%0D%0AHasil+penelitian+ini+menunjukan+bahwa+earnings+management+berpengaruh+positif%0D%0Aterhadap+corporate+social+responsibility+disclosure+dan+penelitian+ini+dapat%0D%0Amemberikan+bukti+bahwa+kepemilikan+manajerial+dapat+memoderasi+hubungan%0D%0Aantara+earnings+management+dan+corporate+social+responsibility+disclosure.%0D%0ATemuan+penelitian+ini+mengindikasikan+bahwa+CSR+merupakan+bagian+dari%0D%0Astrategi+manajer+untuk+menarik+dukungan+dari+stakeholders.Keberadaan+dan+peran%0D%0Akepemilikan+manajerial+pada+tindakan+corporate+berperan+penting+dalam+menekan%0D%0Atindakan+manajemen+laba+yang+dilakukan+oleh+manajer.%0D%0AKata+kunci%3A+Earnings+Management%2C+Corporate+Social+Responsibility%0D%0ADisclosure%2C+Kepemilikan+Manajerial%0D%0A%0D%0A%0D%0Aabstract+bahasa+inggris%0D%0A%0D%0AThis+study+explored+the+effect+of+earnings+management+on+the+corporate+social%0D%0Aresponsibility+disclosure+in+being+moderated+by+ownership+managerial.%0D%0AIndependent+variable+in+this+study+was+earnings+management+measured+by%0D%0Adiscretionary+accrual+(DAC).+Dependent+variable+in+this+study+was+corporate%0D%0Asocial+responsibility+disclosure+measured+by+the+indeks+of+CSR+disclosure.+This%0D%0Astudy+also+used+moderated+variabel+of+the+ownership+managerial.%0D%0ASampling+was+done+by+purposive+sampling+method+in+Manufacturing+Company%0D%0Alisted+on+the+Indonesia+Stock+Exchange+in+2009-2013.+This+research+was+done+by%0D%0Amultiple+linear+regression+analysis+with+SPSS+21.%0D%0AThe+results+showed+that+earnings+management+had+positive+effect+toward%0D%0Acorporate+social+responsibility+disclosure+and+this+study+could+give+evidence+that%0D%0Aownership+manajerial+can+moderate+the+relationship+between+earnings%0D%0Amanagement+and+corporate+social+responsibility+disclosure.+The+findings+of+this%0D%0Astudy+showed+that+CSR+was+a+part+of+the+managerial+strategy+for+the+support+of%0D%0Astakeholders.+The+existence+and+role+of+ownership+manajerial+in+corporate+actions%0D%0Ahad+an+important+role+to+in+reducing+earnings+management+actions+taken+by%0D%0Amanager.%0D%0AKeywords%3A+Earnings+Management%2C+Corporate+Social+Responsibility%0D%0ADisclosure%2C+Ownership+Managerial&rft.publisher=Fakultas+Ekonomi+dan+Bisnis&rft.date=2015-07-10&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11362%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11362%2F2%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11362%2F3%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11362%2F4%2FMENYETUJUI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11362%2F5%2FMENGESAHKAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11362%2F6%2FSURAT%2520PERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11362%2F7%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11362%2F8%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11362%2F9%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11362%2F10%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11362%2F11%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11362%2F12%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11362%2F13%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11362%2F14%2FDAFTAR%2520GAMBAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11362%2F15%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11362%2F16%2FBAB%2520II.pdf&rft.format=text&rft.ide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