Corporate Social Responsibility Dan Earnings Managements: Sudut Pandang Stakeholder Theory

Widyasari, Permata Ayu and Hastuti, Maria Eugenia (2020) Corporate Social Responsibility Dan Earnings Managements: Sudut Pandang Stakeholder Theory. Jurnal akuntansi, 9 (2). pp. 139-149. ISSN 2301-4075

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Abstract

This study aims to examine the effect of corporate social responsibility on earnings management. Earnings management, as the dependent variable, is proxied by discretionary accruals (DACC). While corporate social responsibility, as an independent variable, is measured by adjusted GRI standards. This study uses sample manufacturing companies listed on the Indonesia Stock Exchange during the period 2012-2016. The number of samples used in this study amounted to 423. The findings, based on the linear regression method, indicate that corporate social responsibility has a significant negative effect on earnings management. To conform to the result, a robustness test was performed and found a significant negative relationship between dummy corporate social responsibility and earnings management. Dummy 1 for the company which disclose CSR above average, 0 for the company disclose CSR below average. So it can be concluded that the company that focuses on corporate social responsibility has lower earnings management. For leverage, size, and ROA, as control variables, showed no significant effect on earnings management.

Item Type:	Article
Uncontrolled Keywords:	Corporate Social Responsibility, Earnings Management, stakeholder theory
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	PERMATA AYU WIDYASARI
Date Deposited:	04 Jan 2021 02:23
Last Modified:	08 Sep 2021 04:34
URI:	http://repository.ubaya.ac.id/id/eprint/38684

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