PENGARUH MANIPULASI LABA AKRUAL DAN MANIPULASI LABA RIIL TERHADAP KECENDERUNGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

Abstract

CSR is a thing that can give you a level of transparency and accountability
of a company, hence the disclosure of CSR in the CSR report to be very important
to be studied. The purpose of this research is as follows: 1) to know that the
different manipulation techniques that can propel a company in the disclosure of
Corporate Social Responsibility; 2) to determine the accrual earnings
manipulation techniques and real earnings manipulation techniques are more
likely to encourage a company to do the disclosure of Corporate Social
Responsibility.
The population which is the object of this research amounted to 41 mining
companies listed on the Indonesian Stock Exchange (BEI) in the period 2010-
2015. Based on the sampling criteria that have been determined, obtained a
sample of 13 companies. The analysis technique used in this research is
quantitative analysis, using multiple linear regression analysis.
The results showed that the real earnings manipulation significantly affect
CSR disclosures made by the company while the accrual earnings manipulation
does not significantly affect the disclosure of CSR companies studied.
Keywords : Earnings Manipulation Accrual, Earnings Manipulation Real,
Corporate Social Responsibility (CSR)