Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia

This study aims to obtain empirical evidence of earnings management as a moderating variable between corporate social responsibility (CSR) and profitability. This research was conducted by taking a sample of banking companies listed in the Indonesia Stock Exchange in 2010–2014. Data were collected...

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Bibliographic Details
Main Authors: Jaja Suteja, Ardi Gunardi, Annisa Mirawati
Format: Article
Language:English
Published: EconJournals 2016-10-01
Series:International Journal of Economics and Financial Issues
Online Access:http://mail.econjournals.com/index.php/ijefi/article/view/2779