Abstract

This study examines the influence of earnings management and leverage on corporate social responsibility disclosure level and company value. This research was conducted on banking sector companies listed on Indonesia Stock Exchange in 2014 until 2016. Based on the results of path analysis, the study showed that earnings management has no influence on the level of CSR disclosure while leverage was found to have influence on the level of CSR disclosure. The results also provide evidence that earnings management and leverage management have no effect on company value. Furthermore, the results found that CSR disclosure Level has no effect on company value either as an independent variable nor intervening variable in the analysis of the influence of earnings management and leverage on company value. The implications of this study give the result that there are few companies that disclose corporate social responsibility in accordance with GRI.G4 provisions. In return, this lack of compliance of banking companies in Indonesia with the obligations and reporting of corporate social responsibility programs according to the prevailing provisions possibly caused the CSR variable as intervening variable has not been able to become a powerful bank image form factor to influence the value of the company.

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