PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KOMITE AUDIT, DAN PROPORSI DEWAN KOMISARIS TERHADAP MANAJEMEN LABA YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aims to examine the influence of Corporate Social
Responsibility, Audit Committee, and the Proportion of the Board of
Commissioners on Earning Management in manufacturing companies listed on
the Indonesia Stock Exchange (IDX).
The population in this study were all manufacturing companies listed on
the IDX for the period 2014-2016. Of the 147 listed companies, 17 sample
companies were selected using purposive sampling method. The data used in this
study is secondary data, by downloading financial statements from the site
www.idx.co.id. Data analysis techniques used are descriptive statistics, classical
assumption tests and multiple regression analysis.
The results of testing hypotheses obtained with a significant level of 5%
indicate that simultaneously Corporate Social Responsibility, Audit Committee
and Proportion of the Board of Commissioners significantly influence the
significant value of 0.003 < 0.05 against Earning Management.
While the partial test results using t test shows that Corporate Social
Responsibility partially through t test with a significance value of 0.114 > 0.05
does not affect earnings management. audit committee partially through t test
with a significance value of 0.021 < 0.05 influencing earnings management. that
means in this case the higher the frequency of meetings held will increase the
effectiveness of the audit committee in supervising management (agents) so as not
to try to optimize their own interests. The proportion of the Board of
Commissioners partially through the t test with a significance value of 0.017
<0.05 has an effect on earnings management. this means that the results of the
testing in this study indicate that the greater the number of members of the board
of commissioners, the less likely the occurrence of earnings management. This
study proves that the number of commissioners will provide more effective
supervision in monitoring management performance.