CD Tesis

Pengaruh Manajemen Laba, Kinerja Keuangan dan Size Perusahaan Terhadap Corporate Governance Perception Index dan Implikasinya Terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan di Indonesia

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RM Riadi, NPM : 0910247615. The Effect of Earning Management, Financial Performance and Company Sizeon CorporateGovernancePerceptionIndex (CGPI) and their on implicationtoCorporate Social Responsibilty (CSR) atCompanies in Indonesia.Underthe supervision of Prof. Dr. H.Amries Rusli Tanjung, MM, Ak and Edyanus Herman Halim, SE, MS.
The present research seeks to examine the effect of earning management, financial performance and company size on CGPI and CSR and the effect between CGPI and CSR. The data were collected using a secondary data analysis i.e.,financial statement, flow report which comprehensively contain the company share price either from book value or fair value or market value. The data were analyzed using Microsoft Excell and Lisrel in addition to Statistical Program Service Solution (SPPS) version 17. Out of 77companies listed in CGPI, only 48 of them were sufficient for further analysis.
The results show that the data were normally distributed and liniearwhich mean that there is a linear relationship among the studied variables. Simultaneously, CGPI (Y), earning management (X1), the financial performance (X2) and the company size (X3) were able to describe the CSR (Z) for 19%. The other CSR were described by other variables for 81% (100%-19%). CGPI (Y) had a negative relationship with CSR (Z) for 1.52. The earning management (X2) had a negative relationship with CSR (Z) for 3.99. The company performance in this case Tobin Q (X2) had a negative relationship with CSR (Z) for 0.29. The company size had a positive relationship with CSR (Z) for 2.28. Simultaneously, the earning management (X1), financial performance (X2) and company size (X3) were able CGPI (Y) for 15%. The rest resulted from other variables for 85% (100-15%). The earning management (X1) had a negative relationship with CGPI (Y) for 1.20. The financial performance (X2) had a positive relationship with CGPI (Y) for 0.022, the size (X3) had a positive relationship for 0.25 with CGPI (Y). The results show that only earning management (X1) had a significant effect on CGPI for 23.04%. Whereas, the financial performance (X2) and company size (X3) had no effect, their value are respectively 0.64% and 5.29%. The financial performance (X2) and size (X3) had no significant effect on CSR and the earning management (X1) and size (X3) had no significant effect on CSR and the earning management (X1), their value are respectively 0.04%, 6.25% and 7.84%. The effect of CGPI (Y) and CSR (Z) was 9% and was not significant.
Keywords: CGPI

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Judul Seri

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No. Panggil

10 08.113 (0167)

Penerbit

Pekanbaru : Universitas Riau- Pasca - Manajemen Keuangan., 2013

Deskripsi Fisik

vii, 79 hlm.; 29 cm

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10 08.113 (0167)

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