Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya
Beatrix Beatrix
Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH EARNINGS MANAGEMENT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA BADAN USAHA MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2010-2012 Beatrix Beatrix; Eko Pudjolaksono; Rizky Eriandani
CALYPTRA Vol. 3 No. 2 (2015): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.942 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh positif dari earnings management terhadap pengungkapan corporate social reponsibility pada badan usaha manufaktur yang terdaftar di BEI periode 2010-2012. Indeks pengukuran CSR menggunakan GRI dan perhitungan earnings management menggunakan proksi discretionary accruals yang dihitung menggunakan model modified Jones. Hasil penelitian menunjukkan tidak ada hubungan signifikan antara earnings management dengan pengungkapan CSR. The purposes of this study is to determine whether there is a positive effect of earnings management on corporate social responsibility disclosure in manufacturing company in Indonesia Stock Exchange in the period 2010-2012. Corporate social responsibility was measured by using a disclosure index based on Global Reporting Initiative and earnings management was measured by using the model of modified Jones. The results showed that the earnings management has no significant effect on the CSR disclosure.
Co-Authors Eko Pudjolaksono Rizky Eriandani