title: ANALISIS PENGARUH EARNINGS MANAGEMENT TERHADAP  CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DENGAN  KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI
creator: M. SATRIA PUTRA, 1011031102
subject:  
subject: HF5601 Accounting
description: 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
publisher: Fakultas Ekonomi dan Bisnis
date: 2015-07-10
type: Skripsi
type: NonPeerReviewed
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identifier: http://digilib.unila.ac.id/11362/1/ABSTRAK.pdf
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identifier: http://digilib.unila.ac.id/11362/2/ABSTRACT.pdf
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identifier: http://digilib.unila.ac.id/11362/4/MENYETUJUI.pdf
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identifier: http://digilib.unila.ac.id/11362/5/MENGESAHKAN.pdf
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identifier: http://digilib.unila.ac.id/11362/6/SURAT%20PERNYATAAN.pdf
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identifier: http://digilib.unila.ac.id/11362/7/RIWAYAT%20HIDUP.pdf
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identifier: http://digilib.unila.ac.id/11362/8/PERSEMBAHAN.pdf
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identifier: http://digilib.unila.ac.id/11362/9/MOTO.pdf
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identifier: http://digilib.unila.ac.id/11362/10/SANWACANA.pdf
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identifier: http://digilib.unila.ac.id/11362/11/DAFTAR%20ISI.pdf
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identifier: http://digilib.unila.ac.id/11362/12/DAFTAR%20TABEL.pdf
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identifier: http://digilib.unila.ac.id/11362/13/DAFTAR%20LAMPIRAN.pdf
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identifier: http://digilib.unila.ac.id/11362/14/DAFTAR%20GAMBAR.pdf
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identifier: http://digilib.unila.ac.id/11362/15/BAB%20I.pdf
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identifier: http://digilib.unila.ac.id/11362/16/BAB%20II.pdf
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identifier: http://digilib.unila.ac.id/11362/17/BAB%20III.pdf
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identifier: http://digilib.unila.ac.id/11362/20/DAFTAR%20PUSTAKA.pdf
identifier:   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.     
relation: http://digilib.unila.ac.id/11362/