PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA

Abstract

Abstract: This research's purpose was to find out the influence of corporate social responsibility disclosure, leverage, profitability  and firm size on earnings management. Variable corporate social  responsibility  disclosure measured  using the  Corporate  Social  Responsibility  Index (CSRI). Leverage measured using the debt ratio. Profitability measured using Return on Assets (ROA). Firm size measured using the logarithm of total assets. While the earnings management variables  were measured using discretionary  accruals.  Population  in this research  are  all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2017. Sampling technique using purposive sampling method. After the selection, there are 151 samples that meet the criteria. The analytical  methods used is descriptive statistics, classical assumption  test (normality test, heteroscedasticity, multicolinearity and autocorrelation) and hypothesis testing. Based on the analysis, it is shown that leverage influence earnings management. While corporate social  responsibility   disclosure,  profitability,  and firm size do not influence   earnings management.

Keywords: Corporate Social Responsibiity Disclosure, Earnings Management, Firm Size, Leverage, Profitability