Abstract
Main Purpose-This study aims to identify the effect of leverage and earnings management on corporate social responsibility. Method-Multiple linear regression method was used to analyze this research. Statistical t-test (partial) was carried out for the used of hypothesis testing,data were processed using softwareProduct and Service Solutions (SPSS) versi 25.
Main Findings-These findings are helpful for investors and policymakers. Investors are advised not to trust
companies involved in CSR projects and provide transparent financial reports. Because companies can manipulate earnings and provide less accurate financial reports to shareholders, CSR projects must be assessed for credibility carefully.
Theory and Practical Implications-This study indicates that the role of leverage can be a signal for investors who want to invest their shares in the company. In addition, the size of the board of commissioners and earnings management practices can affect the emergence of agency problems between shareholders and company managers.
Novelty-Meanwhile, what distinguishes this research from previous research is that the observation period inthis study is manufacturing companies listed on the IDX during the 2017-2019 period. Another difference is that the corporate governance measurement tool used in this study is the board of commissioners, which is seen from the size of the board of commissioners in a company and uses earnings management as a mediating variable.
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