Pengaruh Manajemen Laba terhadap Pengungkapan CSR dengan GCG sebagai Variabel Moderating pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2016 – 2020

Abstract

CSR (Corporate Social Responsibility) disclosure should be intended to present a company's positive image, not to turn information to investors about its profit or earnings management. Implementation of Good Corporate Governance (GCG) is done to ensure that the company has carried out transparent financial system. The objective of the research is to find out whether earnings management affects the disclosure of CSR through GCG with the proxy of Audit Committee, Board of Commissioners, and Board of Independent Commissioners. This descriptive quantitative research makes Panel data regression analysis as the combination of time series with cross section data. The data are collected from 2016 until 2020. The result of the research shows that earnings management has some effects on CSR disclosure while the number of the Audit Committee members is able to moderate earnings management on CSR disclosure, the Board of Commissioners weaken the moderation of earnings management on CSR disclosure, the proportion of the Board of Independent Commissioners cannot moderate earnings management on CSR disclosure in the food and beverage companies listed on BEI (Indonesia Stock Exchange) for the period 2016-2020.