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PENGARUH UKURAN PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP MANAJEMEN LABA PADA SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

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ABSTRACT THE EFFECT OF FIRM SIZES AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON EARNINGS MANAGEMENT LISTED IN BANKING IN INDONESIA STOCK EXCHANGE Written by: Tarisha Dameria Sabatina Ariawan NIM: 1532143 The purpose of this study was to determine the effect between company size and Corporate Social Responsibility Disclosure on Profit Management in banking companies listed on the Indonesia Stock Exchange in 2015-2017 partially or simultaneously. The method used in this research is descriptive method by analyzing Company Size, Corporate Social Responsibility Disclosure and Profit Management, correlation coefficient analysis, coefficient of determination analysis, significance test, classic assumption test, and linear regression analysis. The results showed that there was no significant effect between the size of the company and profit management in banking companies listed on the Indonesia Stock Exchange partially from 2015-2017 which means that Ho is accepted and Ha is rejected, there is no significant influence between Corporate Social Responsibility Disclosure to Partial earnings management at banks listed on the Indonesia Stock Exchange in 2015-2017 which means that Ho is accepted and Ha is rejected, and there is a significant influence between Company Size and Corporate Social Responsibility Disclosure on Profit Management in banking companies listed on the Stock Exchange Indonesia in 2015-2017 which means that Ho is rejected and Ha is accepted. Keywords: Firm Size, Corporate Social Responsibility Disclosure, Earnings Management