Steven Surya
Akuntansi,Universitas Bunda Mulia
Indonesia

The background of this research is the number of companies that make the action of
earnings management because earnings management has become a corporate
culture that is practiced on many companies. This study aims to provide empirical
evidence of the influence of company size on earnings management directly or
through CSR disclosure as mediator. The research population is a mining company
in Indonesia with a sample of 38 companies with research period 2014-2016.
Sources of data from the company's financial statements. Analysis technique with
path analysis. Data processing using SPSS. The results showed that firm size
positively influences on corporate social responsibility disclosure. Company size
negatively affects earnings management while CSR disclosure positively affects
earnings management. The size of the company significantly positively affects
earnings management through disclosure of corporate social responsibility. The
findings of this study indicate that corporate social responsibility disclosure is part
of the opportunistic management strategy to get support from stakeholders.
Therefore, investors are advised not to use CSR disclosure as a basis for
consideration of investment decision making.

Keywords: firm size, corporate social responsibility disclosure, and earnings management