PERAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PENGARUH UKURAN DAN PROFITABILITAS TERHADAP TINDAKAN MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2015- 2017)

Abstract

ABSTRACT
Companies should be more careful in carrying out profit goals because they are
inconsistent with the formation of company profiles which can erase the positive influence
of CSR activities. The purpose of this study is to analyze and determine the effect of
company size and on profitability on CSR disclosures; to analyze and determine the effect
of company size and profitability on earnings management; and to analyze and determine
the effect of company size and profitability on earnings management through CSR
disclosure. The population used in this study is manufacturing companies listed on the
Indonesia Stock Exchange (IDX) for the period 2015-2017. The total sample used was
141 samples with the purpose sampling method. The analytical tool used in this research
is multiple linear regression. The results of this study indicate that company size has a
positive effect on CSR disclosure, profitability has no effect on CSR disclosure, company
size and profitability have no effect on earnings management practices; and CSR
disclosure is not an intervening variable of the effect of company size and profitability on
earnings management.
Keywords: company size, profitability, CSR, earnings management