文章基本信息

标题：PENGARUH KONSERVATISME AKUNTANSI DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)
本地全文：下载
作者：Putri Warislan ; Wirmi Eka Putra ; Wiwik Tiswiyanti 等
期刊名称：JURNAL AKUNTANSI DAN AUDITING
印刷版ISSN：1412-6699
出版年度：2019
卷号：15
期号：2
页码：221-243
DOI：10.14710/jaa.15.2.221-243
出版社：JURNAL AKUNTANSI DAN AUDITING
摘要：This research was aimed to know the influence of conservatism accounting and corporate social responsibility (CSR) disclosure on earnings management. Variable of conservatism accounting was proxied by accrual. Variable of corporate social responsibility (CSR) disclosure was proxied by corporate social responsibility index (CSRI) which refers to guidelines corporate social responsibility index (CSRI) version GRI-G4 and GRI Standard. Sample used in this research was mining companies listed in IDX (Indonesian Stock Exchange) from 2015 – 2017. Sampling technique used in this research was purposive sampling. Samples collected in this research were 31 companies, a total of 93 data. Data analysis used in this research was descriptive statistics and data panel regression analysis. Software used to run data was evies 7. The results of this research showd as follow. Simultaneously, conservatism accounting and coporate social responsibility (CSR) disclosure had influence on earnings management. Partially, conservatism accounting had influence on earnings management, while corporate social responsibility (CSR) disclosure had no influence on earnings management.
关键词：Conservatism Accounting; Corporate Social Responsibility (CSR) Disclosure; Earnings Management; Data Panel Regression Analysis