Corporate social responsibility disclosure dan financial transparency

Cristine, Maria and Eriandani, Rizky (2023) Corporate social responsibility disclosure dan financial transparency. INOVASI: Jurnal Ekonomi, Keuangan dan Manajemen, 19 (2). pp. 386-393. ISSN (Print) 0216-7786; ISSN (Online) 2528-1097

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Abstract

The results of previous studies represent there is an effect of CSR disclosure toward financial transparency. CSR disclosure the company does tend to voluntarily disclose. Therefore, this studies aim to see whether there is an effect between CSR disclosure toward financial transparency. The proxies used of this studies to measure transparency are earnings aggressiveness and loss avoidance alongside institutional ownership and retail ownership as a moderation variable which the percentage of ownership may determine transparency level. The sample used is 288 companies during the years 2016, 2017, 2018 and using ordinary least square regression. The results of this studies shows that CSR disclosure has significant negative impact toward loss avoidance. Furthermore, earnings aggressiveness has no significant impact. The expected implications are for the effect of the CSR disclosure on financial transparency

Item Type:	Article
Uncontrolled Keywords:	Corporate social responsibility disclosure; financial transparency; kepemilikan institusi; kepemilikan retai
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	RIZKY ERIANDANI M.Ak. - 209174
Date Deposited:	21 Jun 2023 01:32
Last Modified:	21 Jun 2023 01:32
URI:	http://repository.ubaya.ac.id/id/eprint/44317

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