PENGARUH EARNINGS MANAGEMENT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA BADAN USAHA MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2010-2012

  • Beatrix Beatrix Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
  • Eko Pudjolaksono Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
  • Rizky Eriandani Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
Abstract Views: 135 times
PDF - FULL TEXT Downloads: 192 times
Keywords: earnings management, corporate social responsibility

Abstract

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh positif dari earnings management terhadap pengungkapan corporate social reponsibility pada badan usaha manufaktur yang terdaftar di BEI periode 2010-2012. Indeks pengukuran CSR menggunakan GRI dan perhitungan earnings management menggunakan proksi discretionary accruals yang dihitung menggunakan model modified Jones. Hasil penelitian menunjukkan tidak ada hubungan signifikan antara earnings management dengan pengungkapan CSR.

The purposes of this study is to determine whether there is a positive effect of earnings management on corporate social responsibility disclosure in manufacturing company in Indonesia Stock Exchange in the period 2010-2012. Corporate social responsibility was measured by using a disclosure index based on Global Reporting Initiative and earnings management was measured by using the model of modified Jones. The results showed that the earnings management has no significant effect on the CSR disclosure.

Downloads

Download data is not yet available.

References

Arifin, B., Januarsi, Y., dan Ulfah. 2012. Perbedaan Kecenderungan Pengungkapan Corporate Social Responsibility : Pengujian Terhadap Manipulasi Akrual dan Manipulasi Real. Banjarmasin : Simposium Nasional Akuntansi XV.

Azheri, Busyra. 2011. Corporate Social Responsibility dari Voluntary menjadi Mandatory. Jakarta : Raja Grafindo Persada.

Belkaoui, Ahmed Riahi. 2000. Teori Akuntansi, Edisi Pertama. Jakarta : Penerbit Salemba Empat.

Cespa, G. dan G, Cestone. 2007. Corporate Social Responsibility and Managerial Entrenchment. Journal of Economics and Management Strategy : 741-771

Dahlia dan Veroniva. 2008. Pengaruh Corporate Social Reponsibility Terhadap Kinerja Perusahaan (Studi empiris pada perusahaan yang terdaftar di bursa efek Indonesia pada tahun 2005 dan 2006. Pontianak : Simposium Nasional Akuntansi XI.

Eriandani, Rizky. 2011. Pengungkapan Corporate Social Responsibility dan Earnings management : motivasi oportunis atau etis?. Jurnal Akuntansi dan Teknologi Informasi.

Ghillyer, Andrew. 2008. Business ethics a real world approach. New York : McGraw-Hill Irwin.

Ghozali, Imam. 2011. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang : Badan Penerbit Universitas Diponegoro.

Handajani, Lilik., dkk. 2010. The Effect of Earnings Management and Corporate Governance Mechanism to Corporate Social Responsibility Disclosure : Study at Public Companies in Indonesia Stock Exchange. Purwokerto : Simposium Nasional Akuntansi XII.

McWilliams, A. And D. Siegel. 2001. Corporate Social Responsibility : A theory of the firm perspective. The Academy of Management Review Vol. 26.

Roychowdhury, Sugata. 2006. Earnings Management and Corporate Social Responsibility. Journal of Accounting and Economics.

Shearer, Teri. 2002. Ethics and Accountability : from the for-itself to the for-the-other. Accounting, Organizations and Society Vol 27.

Solihin, Ismail. 2009. Corporate Social Responsibility: from Charity to Sustainability. Jakarta : Penerbit Salemba Empat.

Sugiarto, Sopa. 2003. Perataan Laba dalam Mengantisipasi Laba Masa Depan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta. Denpasar : Simposium Nasional Akuntansi VII.

Stice, Earl K., James D. Stice, dan K. Fred Skounsen. 2004. Akuntansi Intermediate. Jakarta : Penerbit Salemba Empat

Sulistiawan, Dedhy. Januarsi, Yeni dan Alvia. 2011. Creative Accounting : Mengungkap Manajemen Laba dan Skandal Akuntansi. Jakarta : Penerbit Salemba Empat.

Sun, N., Salama, A., Hussainey, K., dan Habbash, M. 2010. Corporate Environmental Disclosure, Corporate Governance, and Earnings Management. Managerial Auditing Journal. Vol. 25 No. 27 page 679-700
Published
2014-09-01