through the eco-friendly recycling and the reduction of
pollution and waste, or with the purpose of accelerating
society organizations (McWilliams et al., 2006, in
Haryudanto and Yuyetta, 2011). In a previous study
conducted by Haryudanto and Yuyetta (2011), they
stated that managers in companies that perform earnings
management tends to be more active in enhancing the
image and draw support from the public and stakeholders
through CSR policies. The manager believes that the
stakeholder satisfaction and realize a good impression of
the social environment and the suspicion and awareness
of stakeholders can be reduced so it is likely to be
observed by stakeholders regarding earnings
management can also be reduced.
Based on the above, it is first hypothesized in this study
are as earnings management has an influence on the
level of CSR disclosure.