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
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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.

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Published
2014-09-01
Issue
Vol. 3 No. 2 (2015): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Section
Bidang Akuntansi (AK)

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