PENGUJIAN DETERMINAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Abstract

This research was conducted with the aim of examining the factors that influence earnings management,
such as corporate social responsibility, corporate governance, and profitability. In this research,
Earnings management is measured using the modified Jones model and corporate social disclosures
responsibility is calculated using the corporate social responsibility disclosure index (CSRI) based on
Global Reporting Initiative (GRI) reporting standards that companies disclose in reports
annual. The proxy for measuring corporate governance is the board of directors. This research is done
in manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2019 period
meet the sample criteria. This research was conducted with a regression analysis model. The results of this study
states that earnings management is positively and significantly influenced by corporate disclosure
social responsibility. Meanwhile, corporate governance and return on assets have no effect on
earnings management practice.