Pengaruh Pengungkapan Corporate Social Responsibility dan Executive Compensation terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
This study aims to examine the effect of corporate social responsibility disclosure and executive compensation on earnings management in manufacturing companies listed on the Indonesia Stock Exchange. Data is obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. By using the purposive sampling method and the random effects method and fixed effect method. There are
51 companies that meet the criteria for research data. The results of this study indicate: first corporate social responsibility disclosure has a significant negative effect on earnings management, second executive compensation has a significant negative effect on earnings management, third control variable growth only which have significant positive effect on earnings management, while leverage and profitability each have no significant effect on earnings management.