Hubungan Tingkat Pengungkapan dan Kinerja Corporate Social Responsibility Serta Manajemen Laba: Pengujian Teori Ekonomi dan Sosio-Politis


  • Dwi Ratmono Fakultas Ekonomika dan Bisnis, Universitas Diponegoro Gedung Widya Puraya Sayap Timur, Jl. Prof. Sudharto, SH., Tembalang, Semarang 50275
  • Agus Purwanto Fakultas Ekonomika dan Bisnis, Universitas Diponegoro Gedung Widya Puraya Sayap Timur, Jl. Prof. Sudharto, SH., Tembalang, Semarang 50275
  • Nur Cahyonowati Fakultas Ekonomika dan Bisnis, Universitas Diponegoro Gedung Widya Puraya Sayap Timur, Jl. Prof. Sudharto, SH., Tembalang, Semarang 50275



CSR performance, CSR disclosure, earnings management.


The objective of this research is to examine the relationship among corporate social responsibility (CSR) performance, CSR disclosure, and earnings management. Using purposive sampling technique, this research obtain 143 observation as research sample which are PROPER participants for 2009-2013 observations period. Hypotheses testing was conducted using SEM Partial Least Squares (PLS). The results of this research show consistent findings that CSR performance affects positively CSR disclosure. This finding indicate a support for economic-based theory especially signalling theory. The result also shows that companies that have higher level of CSR disclosure tend to have lower practice of earnings management. There is no an empirical evidence for relationship between CSR performance and earnings management.


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