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All Journal AKSES: Jurnal Ekonomi dan Bisnis
Nor Hadi
Sekolah Tinggi Agama Islam Negeri, Kudus
Economics, Econometrics & Finance

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN MANAJEMEN LABA TERHADAP LEGITIMASI INVESTOR Bahrul Amiq; Nor Hadi
AKSES: Jurnal Ekonomi dan Bisnis Vol 10, No 19 (2015)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (127.676 KB) | DOI: 10.31942/akses.v10i19.2048

Abstract

The purpose of research to analyze and prove the influence of whether corporate socialresponsibility disclosure and earnings management affect the legitimacy of investors. Theresearch was conducted at Go Public company listed on Indonesia Stock Exchange. The dataused are secondary data in the form of annual report / annual report of each company from2010-2012. Independent variables used are corporate social responsibility disclosure andearnings management, while the dependent variable used by investor legitimation. CSR usesCorporate Social Disclosure Index (CSDI) indicators, while earnings management uses totalaccruals. Data analysis method used to test the hypothesis is multiple linear regression. Theresult of SPSS analysis shows the first hypothesis is rejected by t-count 1,223 andsignificance value 0,230. The second hypothesis is accepted by t-count -3,362 and thesignificance value is 0.002. The third hypothesis is received with f-count of 5.781 and thesignificance value is 0.007. The coefficient of determination is 0.272 or 27.2%.Keywords: Corporate Social Responsibility Disclosure, Profit Management and InvestorLegitimacy
Co-Authors Bahrul Amiq