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All Journal Ekonomi Bisnis Jurnal Pensil : Pendidikan Teknik Sipil JP3M (Jurnal Penelitian Pendidikan dan Pengajaran Matematika) Jurnal Padegogik Jurnal Siliwangi: Seri Pendidikan Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks DedikasiMU: Journal of Community Service Jurnal Riset Manajemen dan Bisnis Matriks Teknik Sipil Jurnal Kajian Penelitian Pendidikan dan Kebudayaan Insan Cita Bongaya Research Journal Jurnal Pengabdian Siliwangi
Dian Kurniawan
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Journal : Jurnal Riset Manajemen dan Bisnis

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PENGARUH EARNING MANAGEMENT DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA EMITEN MANUFAKTUR DI BURSA EFEK INDONESIA Rowland Bismark Fernando Pasaribu; Dionysia Kowanda; Dian Kurniawan
Jurnal Riset Manajemen dan Bisnis Vol 10, No 2 (2015): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.2015.102.263

Abstract

This study aims to investigate the relationship earnings management and mechanisms of goodcorporate governance (managerial ownership, institutional ownership, public ownership, the auditcommittee, board size, and proportion of independent board) on the disclosure of corporate socialresponsibility on companies listed in Indonesia Stock Exchange period 2009-2013. Analysis techniqueused is multiple linear regression. From the empirical result, the study found that in partialmanagerial ownership, board size, and proportion of independent board significant influence, whilevariable earnings management, public ownership, and the audit committee did not significantly affectthe disclosure of corporate social responsibility.Keywords: Corporate Social Responsibility, Earnings Management, Good Corporate Governance
PENGARUH EARNING MANAGEMENT DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA EMITEN MANUFAKTUR DI BURSA EFEK INDONESIA Rowland Bismark Fernando Pasaribu; Dionysia Kowanda; Dian Kurniawan
Jurnal Riset Manajemen dan Bisnis Vol. 10 No. 2 (2015): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.v10i2.200

Abstract

ABSTRACT This study aims to investigate the relationship earnings management and mechanisms of good corporate governance (managerial ownership, institutional ownership, public ownership, the audit committee, board size, and proportion of independent board) on the disclosure of corporate social responsibility on companies listed in Indonesia Stock Exchange period 2009-2013. Analysis technique used is multiple linear regression. From the empirical result, the study found that in partial managerial ownership, board size, and proportion of independent board significant influence, while variable earnings management, public ownership, and the audit committee did not significantly affect the disclosure of corporate social responsibility. Keywords: Corporate Social Responsibility, Earnings Management, Good Corporate Governance. ABSTRAK Penelitian ini bertujuan meneliti hubungan earning management dan mekanisme good corporate governance (kepemilikan manajerial, kepemilikan institusional, kepemilikan publik, komite audit, ukuran dewan komisaris, dan proporsi dewan komisaris independen) terhadap pengungkapan corporate social responsibility pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2009-2013. Sampel dipilih menggunakan purposive sampling dan terdapat 24 perusahaan yang memenuhi kriteria.Teknik analisa yang digunakan adalah regresi linier berganda. Hasil penelitian menemukan bahwa secara parsial variabel kepemilikan manajerial, ukuran dewan komisaris, dan proporsi dewan komisaris independen berpengaruh secara signifikan, sedangkan variabel earning management, kepemilikan publik, dan komite audit tidak berpengaruh secara signifikan terhadap pengungkapan corporate social responsibility. Kata Kunci: Tanggungjawab Sosial Perusahaan, Manajemen Laba, Tatakelola Perusahaan yang Baik.
Co-Authors Agus Setiya Budi Dede Arif Rahmani Dedi Nurjamil Dionysia Kowanda Edi Hidayat Eva Mulyani Kartawan Kartawan Lucky Radi Rinandiyana Lukman Nurhakim Masitoh, Noneng Mohamad Ihsan Rahmatilah Muhammad Mahbub Tamimi Patiware, Andi Rosa Adla Robbiyah Rosmawita Saleh Rowland Bismark Fernando Pasaribu Sakifah Sakifah Sinta Verawati Dewi Sri Tirto Madawistama Sunarmasto Sunarmasto Yeni Heryani