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)
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Date
2014-11-06
Journal Title
Journal ISSN
Volume Title
Publisher
The Third International Conference on Entrepreneurship and Business ManagementUniversitas Tarumanagara, Universiti Sains Malaysia,
Abstract
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.
Description
Keywords
Earnings Management, Disclosure of Corporate Social Responsibility, Corporate Governance, Board of Directors, Leverage