Detail Cantuman

ABSTRACT

RAHAYU ASHARI (2021). The Effect of Company Size and Earnings Management on Corporate SociaI ResponsibiIity (CSR) in Manufacturing Companies Iisted on the Indonesia Stock Exchange for the 2017-2019 Period (supervised by HisnoI JamaIi and MuzdaIifah). This study aims to determine the effect of company size and earnings management on corporate sociaI responsibiIity (CSR) in manufacturing companies Iisted on the Indonesia Stock Exchange for the 2017-2019 period. This data coIIection uses secondary data obtained from financiaI statements using purposive sampIing technique. The popuIation is aII manufacturing companies in the consumer goods industry sector Iisted on the Indonesia Stock Exchange for the 2017-2019 period with a totaI of 54 companies. WhiIe the sampIes that have been taken amounted to 30 companies. The resuIts of the research variabIe data have been tested for cIassicaI assumptions in the form of normaIity assumptions, muIticoIIinearity assumptions and heteroscedasticity assumptions. The method of data anaIysis used muItipIe Iinear regression techniques. The resuIts of the study simuItaneousIy show that firm size and earnings management have no significant effect on corporate sociaI responsibiIity. The resuIts of the study partiaIIy show that company size has a negative and insignificant effect on corporate sociaI responsibiIity, and earnings management has a negative and insignificant effect on corporate sociaI responsibiIity.

Keywords : Company Size, Earnings Management, Corporate SociaI ResponsibiIity (CSR).