Pengungkapan Corporate Social Responsibility Dan Earnings Management : Motivasi Oportunis Atau Etis ?

Eriandani, Rizky (2011) Pengungkapan Corporate Social Responsibility Dan Earnings Management : Motivasi Oportunis Atau Etis ? Jurnal Akuntansi Dan Teknologi Informasi, 10 (2). ISSN 1412-5994

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Abstract

This study aims to examine the relationship between CSR disclosure and earnings management. The research was interesting to do because the results of previous studies are are varied and specifically using industry differs from previous studies. Based on the above, the purpose of writing a scientific paper is to determine how the relationship between CSR disclosure and earnings management, is positively related to political theory hypothesis according to predictions, or negative according to the CSR literature on corporate ethics. This research uses financial statements data of non-financial company listed in Bursa Efek Indonesia (BEI) from year 2010. Based on method purposive sampling, research sample total is 136 companies from three industrial firms in 2010 (mining, manufacture, and agriculture). Hypothesis in this research are tested by pearson correlation. Result show that CSR disclosure is negatively associated with earnings management. The evidence support the view that the relationship between CSR disclosure and earning managemen is affected by the ethical considerations not by opportunistic motives.

Item Type: Article
Uncontrolled Keywords: CSR disclosure, Earning management, relationship between CSR and earning management, political cost hypoteses.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Karyono
Date Deposited: 12 Oct 2012 01:48
Last Modified: 12 Oct 2012 01:48
URI: http://repository.ubaya.ac.id/id/eprint/1167

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