APAKAH PERUSAHAAN SKALA BESAR MELAKUKAN MANAJEMEN LABA? STUDI EMPIRIS PADA INDUSTRI TAMBANG DI INDONESIA

The background of this research is the number of companies that make the action of earnings management because earnings management has become a corporate culture that is practiced on many companies. This study aims to provide empirical evidence of the influence of company size on earnings management directly or through CSR disclosure as mediator. The research population is a mining company in Indonesia with a sample of 38 companies with research period 2014-2016. Sources of data from the company's financial statements. Analysis technique with path analysis. Data processing using SPSS. The results showed that firm size positively influences on corporate social responsibility disclosure. Company size negatively affects earnings management while CSR disclosure positively affects earnings management. The size of the company significantly positively affects earnings management through disclosure of corporate social responsibility. The findings of this study indicate that corporate social responsibility disclosure is part of the opportunistic management strategy to get support from stakeholders. Therefore, investors are advised not to use CSR disclosure as a basis for consideration of investment decision making. Keywords: firm size, corporate social responsibility disclosure, and earnings management