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ABSTRACT
Corporate social responsibility is the company’s commitment to provide long-term voluntary contribution to a particular issue in the community or environment in order to create a better environment. Companies involved in social responsibility not only increase the satisfaction of stakeholders, but also have a positive impact on the company’s reputation.
This study used the help of SPSS software for windows release 17.0 and to saw the effect among variables using Path. Exogenous variables used are the profitability, managerial ownership, institutional ownership, and size of the board of independent commissioners, whereas endogenous variables of corporate social responsibility disclosure and earnings management.
The results of this study indicated that the leverage an profitability is partially not affect the disclosure of corporate social responsibility, but the effect on earnings management, while managerial ownership, institutional ownership and the number of independent board partially affect the disclosure of corporate responsibility and significant influence on earnings management. Disclosure of corporate social responsibility as a mediating variable in the leverage and the profitability of earnings management is not significant, while the disclosure of corporate social responsibility as a mediating variable on managerial ownership, institutional ownership significantly affect earnings management and disclosure of corporate social responsibility as a mediating variable on the number of independent board of earning management can not be concluded due to the influence of direct and indirect paths that do not have the same direction.
Keyword: Leverage, Profitability Managerial Ownership, Institutional Ownership, the number of Commissioners Independent, Disclosure of corporate social responsibility, Earnings Management.
Yulia Setyarini (90810180) - Personal Name
2011
TH Set 004 2011
TH Set 004 2011
Text
Indonesia
Universitas Widya Kartika
2011
Surabaya
xvi, 112 hal.; 29 cm
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