Detail Cantuman

Abstract : Effect of Earning Management and Good Corporate Governance on Corporate Social Responsibility disclosure in Manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019 (supervised by Dr. Muh . Jusuf Radja and Sitti Mispa)

This study aims to determine the effect of Earning Management and Good Corporate Governance on the disclosure of Corporate Social Responsibility. The object of research used is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. The population is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange, namely 28, the sample in this study was 20 companies which were determined through purposive sampling and analyzed by multiple linear regression method which was processed using SPSS version 22. The data used in this study is secondary data in the form of financial reports and annual reports obtained from the Indonesia Stock Exchange website (www. Idx.co.id).

The results of this study indicate that (1) Earning Management (earnings management) has no significant effect on the disclosure of Corporate Social Responsibility, (2) Good Corporate Governance proxied by the Board of Commissioners has a significant influence on the disclosure of Corporate Social Responsibility, (3) Good Corporate Governance which is proxied by the proportion of independent commissioners has a significant effect on the disclosure of Corporate Social Responsibility, (4) Good Corporate Governance which is proxied by the audit committee has no significant effect on the disclosure of Corporate Social Responsibility.


Kata Kunci : Earning Management; Dewan Komisaris;proporsi Dewan Komisaris Independen; Komite Audit;Corporate Social Responsibility