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PENGARUH MANAJEMEN LABA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2012–2015

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ABSTRACT INFLUENCE OF MANAGEMENT EARNINGS ON DISCLOSURE OF CORPORATE SOCIALRESPONSIBILITY:STUDY INBANKS LISTEDIN BEI YEAR 2012 - 2015 Written by: Bunga Elgebetha Silaen NIM: 1332033 This study aimed to examine whether earnings management has a significant impact on the disclosure of Corporate Social Responsibility (CRS ) on the company's banking industry in Indonesia. This study used discretionary accruals as a measure to calculate the earnings management as the independent variable and the independent variable in this study was the disclosure of corporate social responsibility are judged by how many companies were doing corporate social responsibility in accordance with pre-defined categories. The population in this study was the entire banking industry company listed on the Indonesia Stock Exchange. The procedure of sample selection using method purposive sampling and number of samples obtained by 31 companies. The analysis used in this research include descriptive statistical analysis, correlation analysis, coefficient determination, hypothesis testing using t test with α = 0.05. From the results of hypothesis testing visible correlation coefficient of 0.015, which means that earnings management has a very low correlation to the disclosure of corporate social responsibility. The results of significance test (t test) showed that earnings management variables amounted to 0.873, meaning that the earnings management had no significant relationship to the disclosure of corporate socialresponsibility.Test results the coefficient of determination is 0.02%, meaning the disclosure of corporate social responsibility can be explained by the earnings management by 0.02% and the remaining 99.98% was influenced by other factors outside of this study. Keywords: Earnings management and disclosure of corporate social responsibility