@misc{eprints32241,
           month = {Juni},
           title = {PENGARUH MANAJEMEN LABA, KOMITE AUDIT DAN TIPE
INDUSTRI TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL
PERUSAHAAN},
          author = {1411031092 Nabila Anugrah Putri},
         address = {UNIVERSITAS LAMPUNG},
       publisher = {FAKULTAS EKONOMI DAN BISNIS},
            year = {2018},
             url = {http://digilib.unila.ac.id/32241/},
        abstract = {Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh
manajemen laba, komite audit, dan tipe industri terhadap pengungkapan tanggung
jawab sosial perusahaan. Manajemen laba diukur dengan discretionary accrual
(DACCit), komite audit diukur dengan jumlah rapat komite audit (RKA), dan tipe
industri diukur dengan variabel dummy. Pengungkapan tanggung jawab sosial
perusahaan diukur dengan Corporate Social Responsibility Index (CSRI). Sampel
dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek
Indonesia tahun 2014-2016. Berdasarkan metode purposive sampling, jumlah
sampel yang diperoleh adalah 86 perusahaan. Data yang digunakan adalah data
sekunder, yaitu laporan keuangan perusahaan yang terdaftar di Bursa Efek
Indonesia (BEI).
Hasil penelitian menujukkan bahwa komite audit dan tipe industri berpengaruh
signifikan terhadap pengungkapan tanggung jawab sosial perusahaan, sedangkan
manajemen laba tidak berpengaruh terhadap pengungkapan tanggung jawab sosial
perusahaan.
Kata Kunci : Manajemen Laba, Discretionary Accrual (DACCit), Komite
Audit, Jumlah Rapat Komite Audit, Tipe Industri, Tanggung
Jawab Sosial Perusahaan (CSR), Corporate Social Responsibility
Index (CSRI).

EFFECT OF EARNINGS MANAGEMENT, AUDIT COMMITTEE AND
INDUSTRY TYPE ON CORPORATE SOCIAL RESPONSIBILITY
DISCLOSURES

The aim of this research is to examine and analyze the effect of earnings
management, audit comittee, and industry type on corporate social responsibility
disclosure. Earnings management is measured by Discretionary Accrual (DACCit),
the audit comittee is the frequency of audit comittee meetings (RKA), and industry
type is measured by dummy variable. Corporate Social Responsibility disclosure is
measured by Corporate Social Responsibility Index (CSRI). The sample in this
study is a manufacturing company listed on Indonesia Stock Exchange 2014-2016
period. Based on purposive sampling method, the number of samples obtained is 86
companies. The data used is secondary data, namely the financial statements of
companies listed on the Indonesia Stock Exchange (BEI).
The results showed that audit comittee and industry type has a significant effect
on corporate social responsibility disclosure, while earnings management has no
effect on corporate social responsibility disclosure.
Keywords : Earnings Management, Discretionary Accrual (DACCit), Audit
Committee, Frequency of Audit Commitee Meetings, Industry
Type, Corporate Social Responsibility (CSR), Corporate Social
Responsibility Index (CSRI).}
}