Effect of Corporate Social Responsibility (CSR) disclosure to earnings management with effectiveness of the audit committee as a moderation variable

This study was conducted to examine the relationship of CSR disclosure to management with audit as a moderation variable. The population in this study consists of companies listed on the Stock Exchange in 2014-2016. Sample determination was conducted using the purposive sampling method. Analytical techniques used in this research are the linear regression and Moderated Regression Analysis (MRA). Data collection was conducted using documentation, while the secondary data was processed with SPSS 20 software. The results of this study found that CSR disclosure has a negative effect on earnings management, while audit committee effectiveness does not moderate the relationship between CSR disclosure and earnings management.