?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENGARUH+CORPORATE+SOCIAL+RESPONSIBILITY+DISCLOSURE+TERHADAP+KINERJA+KEUANGAN+DENGAN+MANAJEMEN+LABA+SEBAGAI+VARIABEL+MODERASI&rft.creator=IRFAN+ROZA%2C+1011031027&rft.subject=330+Ekonomi&rft.description=Penelitian+ini+bertujuan+untuk+menguji+pengaruh+corporate+social+responsibility+disclosure+terhadap+kinerja+keuangan+dengan+manajemen+laba+sebagai+variabel+moderasi.+Hipotesis+yang+diajukan+(1)+CSR+disclosure+berpengaruh+positif+terhadap+kinerja+keuangan+perusahaan+(ROA)%2C+(2)+CSR+disclosure+tidak+berpengaruh+signifikan+terhadap+kinerja+keuangan+perusahaan+(ROE)%2C+(3)+Manajemen+laba+dapat+memoderasi+hubungan+antara+CSR+disclosure+dan+ROA%2C+(4)+Manajemen+laba+dapat+memoderasi+hubungan+antara+CSR+disclosure+dan+ROE.%0D%0APenelitian+ini+menggunakan+25+perusahaan+manufaktur+yang+terdaftar+di+BEI+2010-2014.+Data+dikumpulkan+dengan+menggunakan+metode+purposive+sampling+terhadap+perusahaan+manufaktur+yang+terdaftar+di+Bursa+Efek+Indonesia.+Data+penelitian+dianalisa+dengan+analisis+regresi+linier+berganda.+%0D%0AHasil+dari+penelitian+ini+berdasarkan+analisis+regresi+linier+berganda+menunjukkan+bahwa+CSR+disclosure+berpengaruh+terhadap+kinerja+keuangan+(ROA)+dan+manajemen+laba+melemahkan+hubungan+antara+CSR+disclosure+dan+kinerja+keuangan+(ROA+dan+ROE).+Sedangkan+CSR+disclosure+tidak+berpengaruh+terhadap+kinerja+keuangan+(ROE).+%0D%0A%0D%0AKata+kunci+%3A+%09CSR+disclosure%2C+kinerja+keuangan%2C+ROA%2C+ROE%2C+manajemen+laba.%0D%0A%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThis+research+aims+to+test+the+influence+of+corporate+social+responsibility+disclosure+on+financial+performance+with+earnings+management+as+variable+moderation.+The+hypothesis+proposed+(1)+CSR+disclosure+positive+effect+on+the+company's+financial+performance+(ROA)%2C+(2)+CSR+disclosure+do+not+affect+the+company's+financial+performance+significantly+(ROE)%2C+(3)+earnings+management+can+moderate+the+relation+between+CSR+disclosure+and+ROA%2C+(4)+earnings+management+can+moderate+the+relation+between+CSR+disclosure+and+ROE.%0D%0AThis+research+uses+25+manufacturing+companies+registered+in+BEI+2010-2014.+The+data+collected+by+using+purposive+sampling+method+against+the+manufacturing+companies+listed+on+the+Indonesia+stock+exchange.+Research+data+analyzed+by+multiple+linear+regression+analysis.%0D%0AThe+results+of+this+research+are+based+on+multiple+linear+regression+analysis+showed+that+CSR+disclosure+effect+on+financial+performance+(ROA)+and+earnings+management+weaken+the+relation+between+CSR+and+financial+performance+disclosure+(ROA+and+ROE).+Whereas+CSR+disclosure+does+not+affect+financial+performance+(ROE).%0D%0A%0D%0AKey+words%3A+%09CSR+disclosure%2C+financial+performance%2C+ROA%2C+ROE%2C+earnings+management.%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2016-08-15&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F23553%2F1%2FABSTRAK%2520%2528ABSTRACT%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F23553%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F23553%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520%2520PEMBAHASAN.pdf&rft.identifier=++IRFAN+ROZA%2C+1011031027++(2016)+ANALISIS+PENGARUH+CORPORATE+SOCIAL+RESPONSIBILITY+DISCLOSURE+TERHADAP+KINERJA+KEUANGAN+DENGAN+MANAJEMEN+LABA+SEBAGAI+VARIABEL+MODERASI.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F23553%2F