Abstract :
The objective of the research was to examineth the effect of corporate social
responsibility disclousure and systematic risk to earning quality. Secondary data
were obtained from published annual reports of agriculture that derived from
Indonesian Stock Exchange?s and Malaysia Stock Exchange?s website covering
the period of 2012 until 2016. The result of this research shows that the data has
fulfill the classical asumption, such as: no multicolinearity, no autocorrelation, no
heteroscedasticity and distributed normally. From the regression analysis, found
that corporate social responsibility disclousure varible can?t influence to earnings
quality, while systematic risk have a significant negative to earnings qulity.