Analisis Dampak Ukuran Perusahaan dan Manajemen Laba terhadap Tanggung Jawab Sosial Perusahaan pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia

This study aims to analyze and examine the effect of company size and earnings management on corporate social responsibility (CSR) in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX). The research data were obtained from annual financial reports accessed through www.idx.co.id, using a purposive sampling technique, resulting in 57 companies as samples out of 159 population. Data analysis was performed using multiple linear regression with