Pengaruh Manajemen Laba Riil, Tipe Industri, dan Komisaris Independen Terhadap Corporate Social Responsibility

Corporate social responsibility or commonly called CSR is a continual commitment in the business world to act ethically and contribute to the economic development of the nearer community or the wider community Through CSR activities the company is expected to not only focus on financially but also pay attention to the social and environmental conditions around them. The objective of this research to identify the influence of real earnings management, industry type, independent directors. This study uses financial statement and annual statement data of manufacturing companies sector basic industry and chemical registered in BEI year 2015-2017 with 152 samples research obtained using purposive sampling method. The analysis technique used in this research was multiple linier regression analysis. The result of the analysis proved that the real earnings management and the industry type variable has positive affect the CSR, while variable independent directors has negatively affect the CSR. Keywords : Corporate Social Responsibility, Real Earnings Management, Industry Type, Independent Director