PENGARUH FINANCIAL DISTRESS, RISIKO LITIGASI DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) - ., Ni Nyoman Erni Yanuar Paramita; ., Dr. Edy Sujana, S.E., M.Si.Ak.; ., Nyoman Trisna Herawati, S.E.Ak., M.Pd. (Universitas Pendidikan Ganesha, 2017)
Penelitian ini bertujuan untuk menguji pengaruh financial distress, risiko litigasi dan pengungkapan corporate social responsibility terhadap manajemen laba. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Sampel yang digunakan dalam penelitian ini dipilih berdasarkan metode purposive sampling, yaitu 68 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Adapun kriteria penetuan sampel yaitu 1) Merupakan perusahaan yang terdaftar di BEI periode 2014-2016, 2) Laporan keuangan dinyatakan dalam Rupiah, 3) Data yang diperlukan untuk penelitian tersedia lengkap. Teknik analisis data yang digunakan yaitu regresi linear berganda. Hasil dari penelitian menunjukkan bahwa : 1) Financial distress berpengaruh positif dan signifikan terhadap manajemen laba, 2) Risiko Litigasi berpengaruh negatif dan signifikan terhadap manajemen laba, 3) Pengungkapan corporate social responsibility berpengaruh negatif dan signifikan terhadap manajemen laba, 4) Variabel financial distress, risiko litigasi dan pengungkapan corporate social responsibility secara simultan berpengaruh secara signifikan terhadap manajemen laba. Kata Kunci : Manajemen Laba, Financial Distress,Risiko Litigasi, Pengungkapan Corporate Social Responsibility. This study aimed at examining the effects of financial distress, litigation risk, and corporate social responsibility disclosure to earnings management. This research was a quantitative research employing secondary data obtained from Indonesian Stock Exchange. The population of this study was all the manufacturing companies listed on the Indonesian Stock Exchange on year 2014-2016. The samples used in this study were selected based on purposive sampling method, i.e., 68 manufacturing companies listed on the Indonesian Stock Exchange on year 2014-2016. The criteria for the determination of samples were 1) The companies were listed on the Indonesian Stock Exchange on year 2014-2016, 2) The financial statements were expressed in rupiah, 3) The data required for research were all available. The data analysis technique used was multiple linear regression. The result of the research showed that: 1) The financial distress had a positive and significant effect on the earnings management, 2) The litigation risk had a negative and significant impact on earnings management, 3) The corporate social responsibility disclosure had a negative and significant impact on earning management, 4) The financial distress variable, litigation risk, and disclosure of corporate social responsibility simultaneously had a significant effect on earnings management.keyword : Profit Management, Financial Distress, Litigation Risk, Corporate Social Responsibility Disclosure.