Corporate Social Responsibility (CSR) Performance and Accrual Quality: Case study on Firms Listed on Indonesia Stock Exchange (IDX)

Aditya, Ferry; Juniarti,

doi:10.5296/ber.v6i2.9752

Cited by 3 publications

(3 citation statements)

References 18 publications

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“…Similar results were also found in companies listed on the LQ 45 index [8]. Aditya and Juniarti [9] investigates the influence of CSR on accrual quality in miscellaneous industry. The study reveals that CSR has no impact on accrual quality.…”

Section: Introductionsupporting

confidence: 71%

See 1 more Smart Citation

Corporate Social Responsibility Disclosures and Earnings Quality: Evidence from Indonesia

Ika¹,

Indriani²,

Setianan³

et al. 2022

Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwoker

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This article investigates the impact of corporate social responsibility (CSR) disclosures on earnings quality, as measured by real earnings management (REM). In particular, this study investigates whether CSR reporting are situation-dependent, i.e., if the managements are required to act responsibly to restrain earnings management, hence publish a higher quality of earnings information to shareholders. This study employs 156 listed companies in manufacturing industry in 2018 and 2019 as the sample. Results from the multiple regressions analysis indicate that CSR disclosures has a positive association with earnings quality. The results imply that companies who report more CSR activities in their annual report tend to avoid income-decreasing discretionary accruals activities. This finding suggests that managers who are incentivized to disclose more CSR activities are concerned to reduce information asymmetry which therefore will also be less likely to manipulate earnings. The conclusions of the study have practical consequences for some parties, including regulators, investors, and business associates. From an ethical standpoint, manufacturing firms in Indonesia with more social responsibility provide more reliable financial information.

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Section: Introductionsupporting

confidence: 71%

“…Therefore, the final sample is 78 companies, resulting in 156 firm-year observations. For the CSR disclosure variable (CSR) measurement, this study follows previous studies [7], [8], [9], [17] which use an unweighted CSR disclosure index as asserted in the Global Reporting Initiatives (GRI). The index has a total of 91 items.…”

Section: Methodsmentioning

confidence: 99%

Corporate Social Responsibility Disclosures and Earnings Quality: Evidence from Indonesia

Ika¹,

Indriani²,

Setianan³

et al. 2022

Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwoker

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“…In addition to following government regulations, CSR carried out by companies is only to maintain the company's reputation. So that CSR carried out by companies is only a formality, not morality (Aditya & Juniarti, 2016). Furthermore, investors who are part of stakeholders do not see CSR as an indicator in investment decisions, this makes CSR not have an impact on company performance.…”

Section: Discussionmentioning

confidence: 99%

Does BOC`'s Characteristics Moderate The Effect of Corporate Social Responsibility on Performance?

Taufik

William

2021

JAAT

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This study investigates the moderation of BOC`'s size and education level the relationship between corporate social responsibility (CSR) and performance which is proxied on Tobins Q, ROA, and ROE. The investigation was observed using the resource dependency theory (RDT) and stakeholder theory paradigms. Data were collected from mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period with a total of 735 data and regressed using panel data techniques. The insignificant effect was found between CSR towards Tobins Q and ROA that indicate mining company focused on reputation and comply to regulatory than moral values. Meanwhile, CSR has significant effects to increase ROE that indicates mining companies tend to approach capital owners. BOC`'s size was unpredispose to moderate between CSR and Tobins Q, ROA, ROE that confirm BOC dodge CSR around. The extremity point is BOC`s education level has negative moderate between CSR and Tobins Q. The key strength of this work adds to the growing literature body of BOC`s characteristics moderate CSR on performances types and has demonstrated the impartiality in CSR.

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Pengaruh Corporate Social Responsibility Reporting Terhadap Manajemen Laba

Alexander

Palupi

2020

JBA

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Tujuan penelitian ini adalah untuk menguji apakah pengungkapan CSR (Corporate Social Disclosure) berpengaruh terhadap manajemen laba yang dilakukan oleh manajemen perusahaan. Manajemen laba diukur dengan menentukan besarnya manajemen laba akrual yang dilakukan oleh perusahaan dengan menghitung nilai discretionary accrual dan untuk pengungkapan CSR menggunakan index GRI (Global Reporting Initiative). Sampel penelitian ini menggunakan perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) selama tahun 2015-2017. Sampel dipilih menggunakan purposive sampling dan diperoleh 38 perusahaan yang memenuhi kriteria. Hipotesis diuji menggunakan regresi berganda. Hasil penelitian menunjukan bahwa pengungkapan terhadap CSR berpengaruh negatif terhadap manajemen laba.

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Corporate Social Responsibility (CSR) Performance and Accrual Quality: Case study on Firms Listed on Indonesia Stock Exchange (IDX)

Cited by 3 publications

References 18 publications

Corporate Social Responsibility Disclosures and Earnings Quality: Evidence from Indonesia

Corporate Social Responsibility Disclosures and Earnings Quality: Evidence from Indonesia

Does BOC`'s Characteristics Moderate The Effect of Corporate Social Responsibility on Performance?

Pengaruh Corporate Social Responsibility Reporting Terhadap Manajemen Laba

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