PENGARUH EARNING MANAGEMENT DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA EMITEN MANUFAKTUR DI BEI

JRMB Vol 10 No 2 Des 2015Rowland Bismark Fernando Pasaribu

Fakultas Ekonomi Universitas Gunadarma

Rowland_pasaribu@staff.gunadarma.ac.id

 

Dionysia Kowanda

Fakultas Ekonomi Universitas Gunadarma

dion@staff.gunadarma.ac.id

 

Dian Kurniawan

Jurusan Akuntansi FE Universitas Gunadarma

 

 

Abstract

This study aims to investigate the relationship earnings management and mechanisms of good corporate governance (managerial ownership, institutional ownership, public ownership, the audit committee, board size, and proportion of independent board) on the disclosure of corporate social responsibility on companies listed in Indonesia Stock Exchange period 2009-2013. From the empirical result, the study found that in partial managerial ownership, board size, and proportion of independent board significant influence, while variable earnings management, public ownership, and the audit committee did not significantly affect the disclosure of corporate social responsibility.

Keywords: corporate social responsibility, earnings management, good corporate governance, managerial ownership, institutional ownership, public ownership, the audit committee, board size, the proportion of independent board

 

Jurnal Riset Manajemen dan Bisnis, Vol. 10, No.2, Des 2015

 

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JRMB Vol 10 No 2 Des 2015 PENGARUH EARNING MANAGEMENT DAN MEKANISME GCG

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