Corporate Social Responsibility and Earnings Management: Ethics Perspective

Hidayat, Agnes Claribella and Rudiawarni, Felizia Arni and Eriandani, Rizky (2023) Corporate Social Responsibility and Earnings Management: Ethics Perspective. In: The 20th International Annual Symposium Management (INSYMA) 2023, 15-16 March 2023, Bangkok, Thailand. (Submitted)

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The purpose of this study is to provide empirical evidence and determine how corporate social responsibility (CSR) influences earnings management. This study utilized 305 samples selected using the technique of purposive sampling. From 2017 to 2021, the research sample consists of all primary sector companies listed on BEI in the agricultural and mining sectors. CSR measurement uses content analysis. Using multiple linear regression to pro-cess data. According to the findings of the study, CSR can mitigate earnings management actions. CSR consistently opposes earnings management in the agriculture industry in an additional analysis. In the mining industry, mean-while, the results are insignificant.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Corporate Social Responsibility, Earnings Management, ethics
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Felizia Arni Rudiawarni 31129
Date Deposited: 16 May 2023 04:52
Last Modified: 16 May 2023 04:52

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