SKRIPSI Jurusan Akutansi - Fakultas Ekonomi UM, 2010

Ukuran Huruf:  Kecil  Sedang  Besar

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Periode 2005-2009)

Fika Farsavitri




Farsavitri, Fika. 2010. "The Influence of Corporate Social Responsibility and Leverage      Against Earnings Management" (Study Period In Manufacturing Companies 2005-2009). Thesis, Department of Accountancy, Faculty of Economics,            University of Malang. Advisors (I) Dr.Nurika Restuningdiah, SE, M. Si, Ak. (II)   Eka Ananta Sidhartha, S.E., M.M. Ak.


Keywords: Corporate Social Responsibility, Leverage, Management Earnings and Discretionary accruals


The difference of interests between the principal and agent raises agency conflict that leads to earnings management practices so that management would be more concerned with its own interests. It was very influential on the performance of the company mainly in giving the company's policies against the internal and external parties. Application of corporate social responsibility allegedly able to control earnings management practices. In addition to corporate social responsibility, the leverage factor is also thought to influence earnings management.

This study aims to determine the influence of corporate social responsibility and the leverage of earnings management. This research is the development of Amalia (2010) by adding a variable leverage to prove the claim that these variables affect earnings management. This study used multiple linear regression model of 10 manufacturing companies in Indonesia Stock Exchange listing period 2005-2009. Selection of the sample using purposive sampling technique. The statistical analysis used to test the hypothesis is SPSS 16 for Windows.

These results prove that the Corporate Social Responsibility does not significantly influence earnings management. The most important reason is because the company still considers that the purpose of the company only to seek profits for their stakeholders. The research proves that leverage significantly influence earnings management. Companies with high leverage levels are motivated to manage earnings to avoid debt covenant violations.

The calculation result is known the value of adjusted R square is 19.6% for the dependent variable of earnings management, which means that these variables are still weak in affecting earnings management. While the rest explained by other variables outside of research. Figures R is found from the calculation for 0478 means that the influence of corporate social responsibility and the leverage of earnings management as measured by discretionary accruals is weaker because this figure is below 0.5. Suggestions for future research is suggested to not only use indicators of coporate social responsibility and leverage alone in examining the effect of earnings management.