Analisis Perbandingan Nilai Laba, Pertumbuhan Penjualan Dan Harga Saham Sebelum Dan Sesudah Kovergensi IFRS Pada Perusahaan Consumer Good Industry

Abstract

This study aims to determine how much influence the earning management, corporate governance
mechanism and corporate characteristics on disclosure of social responsibility in manufacturing companies
listed in Indonesia Stock Exchange. This research is classified as causal research. The population in this
study are all manufacturing companies listed on the Stock Exchange in 2013 until 2017. While this sample
was determined by purposive sampling method in order to obtain ten (10) companies sampled. The data used
is secondary data obtained from www.idx.co.id. The analytical method used is multiple regression analysis.
Research results obtained by partial test (t test) were obtained: (a) There is a no significant
influence between the earning management to the disclosure of social responsibility (b) There is no a
significant influence between the corporate governance mechanism disclosure of social responsibility. (c)
There is a significant influence between corporate characteristics on disclosure of social responsibility. Then
based on the simultaneous hypothesis test (Test F) the authors conclude that the management, corporate
governance mechanism and corporate characteristics significant effect on disclosure of social responsibility.
And based on the test the coefficient of determination (R2) value was 0.589. This shows that the percentage
contribution of the earning management, corporate governance mechanism and corporate characteristics on
the disclosure of social responsibility was 58.9% for the remaining 41.1% is influenced by other variables
outside the study.