Browsing by Author "Suhartadi, Agatha Rinta"

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    THE EFFECT OF EARNINGS MANAGEMENT ON THE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY TO CORPORATE GOVERNANCE AS VARIABLE MODERATION (STUDIES ON COMPANIES REGISTERED IN LQ 45)
    (The Third International Conference on Entrepreneurship and Business ManagementUniversitas Tarumanagara, Universiti Sains Malaysia,, 2014-11-06) Manurung, Daniel T.H.; Suhartadi, Agatha Rinta
    The population in this study is a public company listed in listed companies LQ 45 samples were taken by using purposive sampling method and obtained a sample of 30 companies listed in the LQ45 contain elements of both. Public company in Indonesia, according to the companies listed in LQ 45 in the 2012 period. The first hypothesis states that the disclosure of earnings management affects corporate social responsibility. Therefore it can be concluded that the positive effect of earnings management, higher earnings management will lead to a higher level of social responsibility disclosure. The second hypothesis (a), the higher the corporate responsibility will continue lower earnings management by independent commissioners and directors, no significant effect on social responsibility disclosure. In the second hypothesis (b), the higher the corporate social responsibility disclosure will reduce earnings management by the board of directors significant effect on leverage and can have a significant effect on the disclosure of social responsibility.