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)

*Putri Warislan  -  Fakultas Ekonomi dan Bisnis Universitas Jambi, Indonesia
Wirmi Eka Putra  -  Fakultas Ekonomi dan Bisnis Universitas Jambi, Indonesia
Wiwik Tiswiyanti  -  Fakultas Ekonomi dan Bisnis Universitas Jambi, Indonesia
Received: 6 Oct 2019; Published: 6 Oct 2019.
Open Access
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Abstract

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.

Keywords: Conservatism Accounting, Corporate Social Responsibility (CSR) Disclosure, Earnings Management, Data Panel Regression Analysis

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