PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN MANAJEMEN LABA TERHADAP LEGITIMASI INVESTOR

Authors

  • Bahrul Amiq Universitas Wahid Hasyim, Semarang
  • Nor Hadi Sekolah Tinggi Agama Islam Negeri, Kudus

DOI:

https://doi.org/10.31942/akses.v10i19.2048

Abstract

The purpose of research to analyze and prove the influence of whether corporate social
responsibility disclosure and earnings management affect the legitimacy of investors. The
research was conducted at Go Public company listed on Indonesia Stock Exchange. The data
used are secondary data in the form of annual report / annual report of each company from
2010-2012. Independent variables used are corporate social responsibility disclosure and
earnings management, while the dependent variable used by investor legitimation. CSR uses
Corporate Social Disclosure Index (CSDI) indicators, while earnings management uses total
accruals. Data analysis method used to test the hypothesis is multiple linear regression. The
result of SPSS analysis shows the first hypothesis is rejected by t-count 1,223 and
significance value 0,230. The second hypothesis is accepted by t-count -3,362 and the
significance value is 0.002. The third hypothesis is received with f-count of 5.781 and the
significance value is 0.007. The coefficient of determination is 0.272 or 27.2%.
Keywords: Corporate Social Responsibility Disclosure, Profit Management and Investor
Legitimacy

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Published

2018-01-09

Issue

Vol. 10 No. 19 (2015)

Section

Articles

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