Does Corporate Social Responsibility Affect Earnings Management? Evidence From the Indonesian Banking Industry

Setiawan, Doddy; Prabowo, Ronny; Arnita, Vina; Wibawa, Anas

doi:10.3846/btp.2019.35

Cited by 25 publications

(28 citation statements)

References 27 publications

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“…The key difference identified behind this asymmetry is concerning with the motivation related to ethical values. Moreover, the role of ethical pattern and CSR has been revealed by Setiawan et al (2019) to control the earnings management.…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

The Impact of Environmental and Social Disclosure on Earnings Persistence

Ha¹,

Sibghatullah²,

Chae³

et al. 2020

IJEEP

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This paper investigates the relationship between environmental and social disclosure with earnings persistence as a proxy of earnings quality. This research is based on the secondary data obtained from the final reports of the listed firms of Malaysia. The empirical analysis applied on 136 listed firms of Bursa Malaysia throughout 2011 to 2018 with the observation of 1088. The measure of earnings persistence is derived from the panel data based on the regression of the time series model. The results of our study indicate that environmental and social disclosures are positively correlated with earnings persistence. This means that the more the level of commitment a firm shows with environmental and social responsibility, the more persistent earnings it carries. Moreover, earnings persistence is the proxy of earnings quality, and it is desirable by every investor.

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Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

The Impact of Environmental and Social Disclosure on Earnings Persistence

Ha¹,

Sibghatullah²,

Chae³

et al. 2020

IJEEP

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“…Tanggung jawab sosial di temukan signifikan positif terhadap manajemen laba dengan perusahaan yang melakukan aktivitas CSR untuk memenuhi harapan pemangku kepentingan akan lebih cenderung menahan manajemen laba. Namun pada penelitian Setiawan et al (2019) menyimpulkan adanya pengaruh signifikan positif antara tanggung jawab sosial terhadap manajemen laba dan penelitian López-González et al (2019) dan Habbash & Haddad (2019) menjelaskan bahwa tanggung jawab sosial pengaruh positif terhadap manajemen laba.…”

Section: Landasan Teori Aunclassified

Analisis Pengaruh CSR terhadap Manajemen Laba dengan Tata Kelola Perusahaan sebagai Variabel Moderasi

Juliani

Ventty

2022

jesya

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The purpose of this research is to examine the social responsibility of earnings management with corporate governance as a moderating variable. Earnings management is measured by using discretionary accrual to check how much earnings management the company has done. Corporate social responsibility uses the GRI G4 index, while corporate governance uses several governance characteristics, namely board size, independent directors, ownership concentration, and institutional ownership to measure their role in regulating the relationship between social responsibility and earnings management. The research sample used 32 non-financial companies listed on the Indonesian Stock Exchange from 2016 to 2020. The research results show that corporate social responsibility has no significant positive impact on earnings management. The board size, institutional ownership, and block holder ownership have no significant impact on the relationship between social responsibility and earnings management. Independent directors as a mediator have a significant positive impact on the relationship between social responsibility and earnings management.

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“…The number of hotels significantly correlates with increasing regional GDP/capita and lower poverty rate, despite no significant relation with unemployment rate. The development of accommodations usually marks the growing tourism and other services sectors, hence positively correlates with a region's economic performance (Setiawan et al 2019;Widiastuti 2013).…”

Section: The Impact Of Idi On the Economy Of Aceh Provincementioning

confidence: 99%

The Impact of Disparity in Infrastructure Development on Aceh’s Economic Performance: An Inter-Provincial Analysis

Fahmi¹,

Sahara²,

Purnamadewi³

2020

ECON FINANC INDONES

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This study provides empirical findings on regional disparity in infrastructural facilities in 23 districts/municipalities of Aceh Province and the impact of the disparity on the economic performance of Aceh Province, specifically on those of economic growth, poverty, and unemployment. The unit of analysis is the district level and the Infrastructure Development Index (IDI) is used as the variable computed by using the multivariate method. Regional disparity is measured by the Coefficient of Variation and the impact of IDI on the province’s economy is analyzed using the econometric model. The analysis shows that infrastructure development disparity exists and that IDI generally affects the economic performance in Aceh Province. Specifically, the results reveal that electricity provision, the number of hotels, and the length of road positively correlate with economic performance. However, the number of Base Transceiver Stations, the number of markets, and the number of banks do not necessarily lead to higher economic performance. The policy implications of the findings are discussed.

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Does Corporate Social Responsibility Affect Earnings Management? Evidence From the Indonesian Banking Industry

Cited by 25 publications

References 27 publications

The Impact of Environmental and Social Disclosure on Earnings Persistence

The Impact of Environmental and Social Disclosure on Earnings Persistence

Analisis Pengaruh CSR terhadap Manajemen Laba dengan Tata Kelola Perusahaan sebagai Variabel Moderasi

The Impact of Disparity in Infrastructure Development on Aceh’s Economic Performance: An Inter-Provincial Analysis

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