THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, FINANCIAL DISTRESS, SIZE TO EARNING MANAGEMENT (Empirical Study on Companies Manufacture are Listed in Indonesia Stock Exchange)
Siti Almurni, Yohanes Luy
Sekolah Tinggi Ilmu Ekonomi Indonesia
Abstract
This research aims to know the extent of the influence of corporate social responsibility, financial distress, and size to earning management in companies manufacture listed in Indonesia Stock Exchange. This research uses descriptive research type, quantitative approach, as measured by the method of linear regression of the data panel with Eviews 10. The population of this research is in manufacture company are listed in the Indonesia Stock Exchange of 2015-2017. The sample are determined based on the method of purposive sampling, with 118 manufacture companies, so the total observations in this study as much as 354 observations. The data used in this research is secondary data. The method of data collection using documentation through the official website of IDX www.idx.co.id. The result of this research show that the corporate social responsibility haveno significant effect to earning management in manufacture of 2015-2017, financial distress and size has significant effect to earning management in companies in manufacture of 2015-2017.
Keywords: Corporate Social Responsibility, Financial Distress, Size, Earning Management
Topic: Organizational and accounting system change