<![CDATA[The objectives of this research was to analyze the influence of Earnings Management (EM) to Corporate Social Responsibility (CSR) and the influence mechanism of Corporate Governance (CG) in the relationship between Earnings Management (EM) to Corporate Social Responsibility (CSR). Corporate governance mechanism in this study is the size of the board of commissioners, the proportion of independent commissioners, the number of audit committee meetings, and the competence of the audit committee.The population of this research were all non-financial firms that follow the Indonesia Sustainability Report Award (ISRA) financial year 2007-2010. Based on purposive sampling method, a total of 20 companies to be sampled in this research with a total of 49 observations. Testing study using multiple regression analysis to examine the interaction and test moderating variables.The results showed that no significant earnings management to corporate social responsibility. Similarly to the mechanism of corporate governance, moderating variable the board of commissioners size, the proportion of independent commissioners, the number of audit committee meetings, and the competence of the audit committee did not moderate the relationship between earnings management with corporate social responsibility. Only the control variables are significant negative leverage on CSR. However, the proportion of independent commissioners and the number of meetings of the audit committee have a significant effect partially CSR.Keyword: earnings management, corporate social responsibility, and corporate governance.]]>
Copyrights © 2013
