Pengaruh Manajemen Laba Dan Mekanisme Corporate Governance Terhadap Corporate Social Responsibility Disclosure

This study aims to obtain empirical evidence about the effect of earning management and corporate governance mechanism to corporate social responsibility disclosure. Corporate governance mechanism was analyzed by board of directors, proportion of independent boards of directors, managerial ownership, institutional ownership, audit committee, and number of audit committee meetings. The extent of CSR was measured used corporate social responsibility disclosure index ( CSRI) based on Global Reporting Initiative (GRI) reporting standard items which were disclosed in companies annual report and sustainability report. The population in this research are all non-financial Indonesian firms listed on Indonesia Stock Exchange (IDX) and PROPER. Total samples are 63 firms that selected using purposive sampling which were published annual report and financial report among 2008-2010. The method of analysis of this research used multi regression. The result of this research show that earning management and number of audit committee meetings had a positive significant effect to corporate social responsibility disclosure. Meanwhile, board of directors, proportion of independent boards of directors, managerial ownership, institutional ownership and audit committee had not significant effect to corporate social responsibility disclosure