6
earnings management as the proxy of earnings quality and also will use companies in mining sector that listed in Indonesia stock exchange year 2012-
2014 as the sample of research.
1.2 Research Question
Based on background that explained above, thus, the research question can be formulated as follow:
Does the level of corporate social responsibility disclosures influence earnings quality?
1.3 Objective of Research
The objective of this research is to give empirical evidence the influence of level of corporate social responsibility disclosure to earnings quality on
Indonesian mining companies that listed on IDX year 2012-2014
1.4 Contribution of Research
This research is expected to give contribution as follow: 1. As academic purpose, this research is to test the influence of level of
corporate social responsibility disclosure on earnings quality in Indonesia especially in mining sector.
2. As managerial purposes, this research is expected to help users of financial statements to more thoroughly understand the performance of the company
as a basis for making decisions and also is expected to provide input to the regulator, in here government, as a basis for the creation of a new policy
relating to CSR and earnings management practices in Indonesia.
1.2 Research Question
Based on on background that explained above, thus
s ,
the research question can be for
r m
mulated as s
fol ol
lo lo
w: w
Does es the level
el o
o f corporat
t e
e so
so i
ci l
al respo ns
ib ib
il il
it it
y y
disclosure re
s s
in i
fluence e earnings
q qualit
t y?
y?
1.3 3
Ob Obje
j ctiv
iv e
of Researc h
Th e
objective of thi s
re search
i s to
g iv
e empirical evid
ence e
the i i
nf nf
lu lu
ence of lev
e el
of corp or
ate social
res po
ns ib
ilit y
disclosu re
to earnin
gs s
quality o
on n
In I
done e
sian mining compan ie
s th at
listed on I
DX y
ea r 2012-2014
1.4 Co nt
ribu ti
on on
o o
f f
Re search
Th This research is expected to give contri
ri b
bution as follow: 1
1. As As
a a
ca ca
de de
mi mi
c c
pu purp
p os
os e,
e, t t
hi hi
s s
re r
se e
ar ar
ch ch i
is s
to to
t t
es es
t t
th th
e e
in in
fl fl
ue ue
nc nce
e of
of l lev
eve el of
co co
rp rp
or or
at at
e e so
o ci
ci al
al respons ib
ib ility disclo
o s
sure on ea a
rn rn
ings s q
q ua
ua li
li ty
ty i in In
Indonesia especially in mining secto
o r.
2. As managerial purposes, t this researc
c h
is expected to help users of financial statements to more thoroug
hl h
y und derstand the performance of the company
as a basis for making decision n
s s
and also is expected to provide input to the
7
1.5 Systematic of Writing
