Pengaruh Pengungkapan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan dengan Manajemen Laba sebagai Variabel Pemoderasi (Studi Empiris pada Perusahaan Pertambangan, Industri Manufaktur, dan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015)

Abstract

This research is to investigate the influence of Corporate Social Responsibility to corporate financial performance with earnings management as a moderating variable. The purpose of this research is to analyze and get a buti about the effect of earnings management on Corporate Social Responsibility activities and the influence of Corporate Social Responsibility disclosure to the company's financial performance with earnings management as a moderating variable. The sample used in this research were 137 companies consisting of mining companies, manufacturing industries, and banks listed on the Indonesia Stock Exchange during 2011-2015. Data collection was done by using purposive sampling method and the method of analysis used in this research is simple regression analysis for model 1 and multiple regression analysis for model 2. The results of this research provide evidence that companies that practice earnings management have a significant influence on the level of activity of Corporate Social Responsibility. In addition, Corporate Social Responsibility activities have a significant effect on the company's financial performance with earnings management as moderator.