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Jeri Jeri
Politeknik Negeri Samarinda
Economics, Econometrics & Finance Social Sciences Other

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PENGARUH MANAJEMEN LABA DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2013-2017 yulius gessong sampeallo; Fariyanti Fariyanti; Jeri Jeri
Jurnal Eksis Vol 16, No 1 (2020): Vol 16, No 1 (2020)
Publisher : Politeknik Negeri Samarinda

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Abstract

This research's purpose was to find out  the influence of  earnings management meansured and  company size to CSR (Corporate Social Responsibility) in manufac-turing companies listed on the Indonesia Stock Exchange in the period 2013-2017 as measured by discretionary accruals. This type of research is an empirical study. The research was conducted on 7 manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017 and company financial reports on the Indonesian Stock Exchange (IDX) web. Data types are quantitative data and secondary data sources and documentation data collection techniques. In a test using the multiple linear regression. The results showed that earnings management had a significant effect on Corporate Social Responsibility (CSR) in mining sector companies listed on the Indonesia Stock Exchange in the period 2013-2017 but not significant with a sig value of 0.292 above the significance (α = 0, 05) and the size of the company has a significant effect on Corporate Social Responsibility in manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017 with a significant value of 0.022  or below the level of significance (α = 0.05). Keyword: Profit management, CSR, Manufacturing company
Co-Authors Fariyanti Fariyanti yulius gessong sampeallo