Authors:

Pria Juni Prasetya, Gayatri Gayatri

Abstract:

“The purpose of this study was to determine the effect of firm size on earnings management through corporate social responsibility disclosure. Population in this study are all of manufacturing companies listed in Indonesia Stock Exchange 2012-2014 period. Number of samples 42 companies obtained by purposive sampling technique. Data Analysis used in this study is the path analysis. This study found that firm size positive effect on corporate social responsibility disclosure. firm size and corporate social responsibility disclosure negative effect on earnings management. firm size significantly negative effect on earnings management through corporate social responsibility disclosure. This indicates corporate social responsibility disclosure able to mediate the relationship between firm size and earnings management.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-17482

Published

2016-01-25

How To Cite

PRASETYA, Pria Juni; GAYATRI, Gayatri. PENGARUH UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING.E-Jurnal Akuntansi, [S.l.], v. 14, n. 1, p. 511-538, jan. 2016. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-17482. Date accessed: 28 Aug. 2025.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 14 No 1 (2016)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License