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PENARUH MANAJEMEN LABA DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

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This research is meant to test the influence of earning management and Corporate Governance mechanism to the disclosure of social responsibility. The population in this research is all companies which are listed in the Indonesia Stock Exchange in 2008-2011. The selection of samples in this research is conducted by using some criteria of purposive sampling method. Based on the purposive sampling the number of samples in this research is as much as 43 companies in 4 years period it becomes 172 observations. The analysis instrument in order to test the hypothesis is the multiple analysis regressions which are performed by using the SPSS 16.0 program. The disclosure of company’s social responsibility is performed by using Global Reporting Indicators (GRI) which consist of 7 categories. The earning management in this research is performed by using 2 indicators which are earning management by Short-term Accrual and earning management by Long-term Accrual are performed by using factor scores. The result of the research indicates that the earning management which is performed by Short-term Accrual and Long-term Accrual and Corporate Governance mechanism simultaneously has an influence to the disclosure of Social Responsibility. Partially, the result of the research indicates that the earning management which is performed by Short-term Accrual has an influence to the disclosure of social responsibility, the earning management by Long-term Accrual has an influence to the disclosure of social responsibility, and corporate governance mechanism has an influence to the social responsibility. Keywords: earning management by short-term accrual, earning management by long-term accrual, corporate governance mechanism, the Disclosure of Social Responsibility

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Informasi Detil

Judul Seri

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No. Panggil

AMA-132095

Penerbit

: ., 2013

Deskripsi Fisik

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Bahasa

Indonesia

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Klasifikasi

AMA-132095

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Tipe Media

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Tipe Pembawa

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Edisi

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Pernyataan Tanggungjawab

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