scholarly journals CORPORATE SOCIAL RESPONSIBILITY DAN EARNINGS MANAGEMENTS: SUDUT PANDANG STAKEHOLDER THEORY

2020 ◽  
Vol 9 (2) ◽  
pp. 139-149
Author(s):  
Novi Kantasilo Tan ◽  
Permata ayu Widyasari ◽  
Maria Eugenia Hastuti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Stock Exchange ◽  
Negative Relationship ◽  
Linear Regression Method ◽  
Manufacturing Companies ◽  
Significant Negative Relationship ◽  
Negative Effect ◽  
Corporate Social

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.

scholarly journals The Effect of Environmental Performance, Foreign Ownership and Leverage to Disclosure of Corporate Social Responsibility (Study on Manufacturing Companies in Indonesia Stock Exchange)

2015 ◽  
Vol 3 (2) ◽  
pp. 08-13
Author(s):  
Musfialdy Musfialdy ◽  
Enni Savitri
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Linear Regression Method ◽  
Manufacturing Companies ◽  
Ownership Type ◽  
Sample Data ◽  
Corporate Social

Objective - The purpose of this study is to examine the effect of environmental performance, foreign ownership and leverage to disclosure of corporate social responsibility (CSR). Methodology/Technique - CSR of disclosure in this study using performance indicators based GRI (Global Reporting Initiatives). Data collection using purposive sampling method for manufacturing companies in Indonesia stock exchange in 2011 through 2013, there were 85 companies in the sample. Data were analyzed by multiple linear regression method. Findings - The result shows that the environmental performance and leverage effect on disclosure of corporate social responsibility, while foreign ownership doesn't affect on disclosure of corporate social responsibility. Novelty - this study adds to the variable debt and foreign ownership Type of Paper - Empirical Keywords: Corporate Social Responsibility, Environmental Performance, Foreign Ownership and leverage

scholarly journals Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance

2019 ◽  
pp. 1992
Author(s):  
Pande Putu Biantari Darmayanti ◽  
Ni Ketut Lely Aryani Merkusiawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Participant Observation ◽  
Tax Avoidance ◽  
Political Connections ◽  
Company Size ◽  
Manufacturing Companies ◽  
Negative Effect ◽  
Corporate Social

The variables examined in this study are company size, profitability, political connections and disclosure of corporate social responsibility (CSR). The purpose of this study is to obtain empirical results regarding the effect of company size, profitability, political connections and disclosure of corporate social responsibility (CSR) on tax avoidance. This research was conducted on the Indonesia Stock Exchange (IDX). The number of samples taken as many as 38 manufacturing companies with nonprobability sampling method, especially purposive sampling. The research period is 2014-2017. Data collection is done by non-participant observation techniques. The data analysis technique used is multiple linear regression. The results of this study indicate that company size, political connections and disclosure of corporate social responsibility have no effect on tax avoidance while profitability has a negative effect on tax avoidance. The amount of profit obtained by the company is very influential on the company's actions to practice tax avoidance. Keywords: Tax avoidance, company size, profitability, political connections, disclosure of corporate social responsibility

scholarly journals Corporate Social Responsibility and Accrual-Based Earnings Management: Evidence from Nigeria

2021 ◽  
Vol 12 (5) ◽  
pp. 15
Author(s):  
Chinwe Claire Amake ◽  
Obehioye Usiomon Akogo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Stock Exchange ◽  
Control Variable ◽  
Least Square ◽  
Firm Characteristics ◽  
Manufacturing Companies ◽  
Socially Responsible ◽  
Corporate Social

This study examines the effect of corporate social responsibility (CSR) on accrual based-earnings management (AEM) nexus. We employed the use of panel least square analysis to test twenty (20) manufacturing companies quoted on the Nigerian Stock Exchange (NSE) for a period of seven (7) years (2013-2019). The study used corporate social responsibility as the independent variable, earnings management as the dependent variable and firm characteristics variables as the control variable. In utilizing the econometric models unreceptive to endogeneity, our result shows that corporate social responsibility has a positive and significant relationship with accrual based-earnings management. In addition, the study finds that firm size and leverage both have a negative and insignificant relationship with accrual based-earning management while profitability has a positive but insignificant relationship with accrual based-earnings management in Nigeria. The results show that more socially responsible firms have higher quality accruals. This suggests that manufacturing firms in Nigeria are likely to engage more in earnings management while increasing their corporate social responsibility. Hence, managers in manufacturing companies in Nigeria, have a tendency to take advantage of corporate social responsibility practices according to the environment they find themselves in.   Received: 8 July 2021 / Accepted: 8 August 2021 / Published: 5 September 2021

scholarly journals Pengaruh Profitabilitas, Leverage, dan Kepemilikan Manajerial Terhadap Nilai Perusahaan dengan Corporate Social Responsibility Sebagai Variabel Moderasi

2021 ◽  
Vol 5 (1) ◽  
pp. 149
Author(s):  
Bima Andika Ivanda Putra ◽  
Sunarto Sunarto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Negative Effect ◽  
Corporate Social

This study aims to analyze and test the effect of profitability, leverage, and managerial ownership on firm value with the moderating variable, namely Corporate Social Responsibility (CSR). The population used in this study is all manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) in the last three years, namely 2017-2019. The sampling method used in this study was purposive sampling technique. The results of this study explain that profitability and leverage do not have an effect on firm value, while managerial ownership has a negative effect on firm value. Corporate Social Responsibility (CSR) is able to moderate the effect of profitability and managerial ownership on firm value, while Corporate Social Responsibility (CSR) is unable to moderate the effect of leverage on firm value.

scholarly journals Tax Aggressiveness Affected by Corporate Social Responsiblity, Earnings Management, and Audit Quality

2020 ◽  
Vol 12 (2) ◽  
pp. 196-214
Author(s):  
Noveryan Irfansyah ◽  
Icuk Rangga Bawono ◽  
Irianing Suparlinah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Audit Quality ◽  
Stock Exchange ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Corporate Social Responsiblity ◽  
Corporate Social

This study aims to examine whether tax aggressiveness can be affected by corporate social responsibility, earnings management and audit quality. This study uses manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018 as research objects with a total of 165 companies. In determining the sample in this study using a purposive sampling method, and obtained a total sample of 46 companies and a study period of 3 years so that the sample size becomes 138 data units. The results of this study indicate that tax aggressiveness can not be affected by corporate social responsibility, tax aggressiveness can be affected positively and significantly by earnings management and tax aggressiveness can be affected negatively and significantly by audit quality.

scholarly journals Aggressiveness tax in indonesia

2018 ◽  
Vol 22 (2) ◽  
pp. 239
Author(s):  
Sofia Prima Dewi ◽  
Cynthia Cynthia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Data Processing ◽  
Earnings Management ◽  
Empirical Evidence ◽  
Firm Size ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Corporate Social

The purpose of this study was to obtain empirical evidence about the influence of liquidity, corporate social responsibility, earnings management, and firm size against tax aggressiveness on manufacturing companies listed consistently in the Indonesia Stock Exchange during the year 2013-2015. This study used a sample of sixty-four manufacturing companies. This study uses a software program Eviews for data processing. These results indicate that liquidity has an influence on tax aggressiveness, while corporate social responsibility, earnings management, and firm size have no influence on tax aggressiveness.

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSBILITY TERHADAP FINANCIAL DISTRESS DIMODERASI OLEH SIKLUS HIDUP PERUSAHAAN PADA TAHAP MATURE

2019 ◽  
Vol 9 (3) ◽  
pp. 173-186
Author(s):  
Retno Wati Purwaningsih ◽  
Nurna Aziza
Keyword(s):  
Corporate Social Responsibility ◽  
Life Cycle ◽  
Social Responsibility ◽  
Financial Distress ◽  
Stock Exchange ◽  
Mature Stage ◽  
Manufacturing Companies ◽  
Firm Life Cycle ◽  
Negative Effect ◽  
Corporate Social

This research investigated to prove that corporate social responsibility has a negative effect on financial distress, and the firm life cycle at the mature stage strengthen effect of corporate social responsbility on financial distress. The populations of this study were all manufacturing companies listed on the Indonesia Stock Exchange during the years 2014-2017. Methods of data collection used purposive sampling techniques. There were 49 companies with 170 observations that fulfilled the criteria to be the study sample. This study uses a quantitative approach. Data were analyzed using logistic regression and moderated regression analysis (MRA) with the help of SPSS software. The result showed that corporate social responsibility has a negative effect on financial distress, the firm life cycle at the mature stage strengthens the effect of corporate social responsibility on financial distress. Keywords: Corporate social responsibility, Financial distress, Firm life cycle at the mature stage

scholarly journals The Interaction Between Corporate Social Responsibility and Earnings Management Using Board Characteristics as Moderating Variable

2019 ◽  
Vol 7 (1) ◽  
pp. 1415
Author(s):  
Fiola Finomia Honesty
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Stock Exchange ◽  
Educational Background ◽  
Manufacturing Companies ◽  
Corporate Governance Mechanisms ◽  
Corporate Social ◽  
The Relationship

This study aims to examine the moderating effect of the characteristics of the board of commissioners on the relationship between corporate social responsibility disclosure and earnings management. The research sample consisted of 30 manufacturing companies listed on the Indonesia Stock Exchange during the period 2010-2015. The results obtained show a significant effect of corporate social responsibility on earnings management. In addition, the characteristics of the board of commissioners such as the board of commissioner's educational background and the frequency of board of commissioners meetings strengthen the relationship between corporate social responsibility and earnings management Keywords: corporate social responsibility, corporate governance mechanisms, earnings management, characteristics of the board of commissioners

Corporate Social Responsibility and Earnings Management: The Moderating Role of Family Ownership

2019 ◽  
Vol 12 (1) ◽  
Author(s):  
Asif Saeed ◽  
Aijaz Mustafa Hashmi ◽  
Attiya Yasmin Javid
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Family Firms ◽  
Negative Impact ◽  
Stock Exchange ◽  
Least Square ◽  
Family Ownership ◽  
Corporate Social ◽  
The Impact

This study aims to explore the impact of family ownership on the relationship among corporate social responsibility (CSR) and earning management (EM) in Pakistan. Data is collected from nonfinancial listed firms on Pakistan Stock Exchange (PSE) for the period 2009-2017. Our results of pooled ordinary least square regression indicate that CSR has significant negative impact on EM. Furthermore, results also indicate that association between CSR and EM is moderated by family ownership. Family firms which perform CSR activities are less involved in EM as compare to nonfamily firms perform CSR activities. This variation in behavior of EM in family and non-family firms can possibly be explained by socioemotional wealth theory. Keywords: Corporate Social Responsibility, Earnings Management, Family Ownership

scholarly journals Determinant of The Corporate Social Responsibility Disclosure

ETIKONOMI ◽  
2017 ◽  
Vol 16 (2) ◽  
pp. 161-172
Author(s):  
Uun Sunarsih ◽  
N. Nurhikmah
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multiple Regression Analysis ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Csr Disclosure ◽  
Corporate Social

Corporate Social Responsibility (CSR) has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional ownership affecting CSR disclosure. This suggests institutional ownership structure can act in monitoring the company. Independent board has not effected on CSR, it failed to monitor the actions of top management. Profitability has not effected on the disclosure of CSR, it enabled the company to have two perspectives on CSR. The most companies view CSR as a deduction from earnings. CSR disclosure has not affect the size of the CSR disclosure area.DOI: 10.15408/etk.v16i2.5236

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