Pengaruh pengungkapan corporate social responsibilitty terhadap manajemen laba dengan mekanisme corporate governance sebagai variabel moderasi (studi pada perusahaan sektor tambang yang terdaftar di BEI)

Abstract

This research is aimed to examine the influence of corporate sosial responsibility and corporate governance mechanisms to earnings management. The population of this research is 17 companies in the sector of mining industry companies which were listed in Indonesian Stock Exchange (IDX) in 2011-2014. Data used in this study come from annual reports and sustainable report of mining sector companies listed on the IDX. Samples are obtained by using purposive sampling method. Hypothesis testing method used is multiple regression analysis. Result of this research indicates that CSR which moderated by audit committee had a significant effect to earnings management. Meanwhile, corporate social responsibility and moderated corporate social responsibility with the proportion of independent commissioners and management owners had not significant effect to earnings management.