Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan terhadap Koefisen Respon Laba dan Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) ARNA SURYANI Universitas Batanghari Jambi EVA HERIANTI  Universitas Muhammadiyah Jakarta Abstract: The purpose of this study was to determine (1) the effect of corporate social responsibility disclosure of the earnings response coefficients, (2) the effect of corporate social responsibility disclosure on earnings management, (3) the effect of earnings management on earnings response coefficients. The sample was disclosure of corporate social responsibility in the manufacturing sector out in 2013 and 2014 by using purposive sampling method. There are 57 companies that met the criteria as the study sample . The method of analysis in this study is based SEM components ( component - based) . with the help of the program SmartPLS (Partial Least Square ) ver.2 M3 The results show that the disclosure of corporate social responsibility have a negative effect and significant on earnings response coefficient with great effect amounted to - 0.408. Disclosure of corporate social responsibility have a positive effect and significant on earnings management with great effect amounted to 0,720. Earnings management have a positive effect and significant on earnings response coefficient of 0.353 with a huge influence. . Keywords: CSR, corporate social responsibility disclosure, earnings response coefficient, earning management 1. Pendahuluan Informasi keuangan merupakan kebutuhan yang mendasar bagi investor dan calon investor dalam hal pengambilan keputusan. Informasi yang lengkap, akurat serta tepat waktu memungkinkan investor untuk melakukan pengambilan keputusan secara rasional sehingga hasil yang diperoleh sesuai dengan yang diharapkan. Penyediaan informasi yang luas dalam laporan keuangan merupakan keharusan yang disebabkan adanya permintaan berbagai pihak yang berkepentingan dengan informasi tersebut. Suatu informasi yang dianggap informatif jika informasi tersebut mampu mengubah kepercayaan para investor dalam pengambilan keputusan investasi.  Alamat korespondensi: heriantieva@yahoo.co.id