PENGARUH UKURAN PERUSAHAAN, PENERAPAN ETIKA BISNIS DAN PRAKTIK CORPORATE GOVERNANCE TERHADAP PENERAPAN TANGGUNG JAWABAN SOSIAL PERUSAHAAN SERTA IMPLIKASINYA PADA PRAKTIK MANAJEMEN LABA (Studi Pada Emiten Sektor Manufaktur Non BUMN Di Bursa Efek Indonesia

Abstrak

The purpose of this research is to analyze and obtain empirical evidence concerning (1) the simultaneous and partial influences of firm’s size, the implementation of business ethics and corporate governance practice on the implementation of corporate social responsibility; (2) the simultaneous and partial influences of firm’s size, the implementation of business ethics, corporate governance practice and the implementation of corporate social responsibility on earnings management practice.

The research employed survey method and the population was manufacturing non state-owned enterprises listed in the Indonesian Stock Exchange for the period of 2008-2010. The sampling technique used was purposive sampling. The data consist of primary data and secondary data. The primary data were collected using questionnaires whereas the secondary data were collected from the Indonesian Stock Exchange, firm’s websites and the Center of Indonesian Stock Exchange Market Reference. The data were analyzed using the path analysis with SPSS version 16.

The results of the research showed that (1) the firm’s size, the implementation of business ethics and corporate governance practice simultaneously had positive and significant influences on the implementation of corporate social responsibility, while the firm’s size partially had not significant influence on the implementation of corporate social responsibility; 2) the firm’s size, the implementation of business ethics, corporate governance practice and the implementation corporate social responsibility both simultaneously and partially had significant influences on earnings management practice.