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 u...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
EconJournals
2016-09-01
|
| Series: | International Journal of Economics and Financial Issues |
| Subjects: | |
| Online Access: | https://dergipark.org.tr/tr/pub/ijefi/issue/32045/354652?publisher=http-www-cag-edu-tr-ilhan-ozturk |
| _version_ | 1797916409822445568 |
|---|---|
| author | Jaja Suteja Ardi Gunardi Annisa Mirawati |
| author_facet | Jaja Suteja Ardi Gunardi Annisa Mirawati |
| author_sort | Jaja Suteja |
| collection | DOAJ |
| description | 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 using purposive sampling. The statistical method used was moderated regression analysis. Findings proved that CSR disclosure positively and significantly influences a company’s profitability. By contrast, eaarnings management had a negative and significant influence as the moderating variable on the relationship between CSR and a company’s profitability. These results suggested that a high level of earnings management, which leads to an enhanced CSR program, corresponds to weak profitability of the banking companies. |
| first_indexed | 2024-04-10T12:56:42Z |
| format | Article |
| id | doaj.art-093c182f509c4b1a897b242adb4cca80 |
| institution | Directory Open Access Journal |
| issn | 2146-4138 |
| language | English |
| last_indexed | 2024-04-10T12:56:42Z |
| publishDate | 2016-09-01 |
| publisher | EconJournals |
| record_format | Article |
| series | International Journal of Economics and Financial Issues |
| spelling | doaj.art-093c182f509c4b1a897b242adb4cca802023-02-15T16:13:25ZengEconJournalsInternational Journal of Economics and Financial Issues2146-41382016-09-0164136013651032Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in IndonesiaJaja SutejaArdi GunardiAnnisa MirawatiThis 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 using purposive sampling. The statistical method used was moderated regression analysis. Findings proved that CSR disclosure positively and significantly influences a company’s profitability. By contrast, eaarnings management had a negative and significant influence as the moderating variable on the relationship between CSR and a company’s profitability. These results suggested that a high level of earnings management, which leads to an enhanced CSR program, corresponds to weak profitability of the banking companies.https://dergipark.org.tr/tr/pub/ijefi/issue/32045/354652?publisher=http-www-cag-edu-tr-ilhan-ozturkcorporate social responsibility earnings management profitability banking sector indonesia |
| spellingShingle | Jaja Suteja Ardi Gunardi Annisa Mirawati Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia International Journal of Economics and Financial Issues corporate social responsibility earnings management profitability banking sector indonesia |
| title | Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia |
| title_full | Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia |
| title_fullStr | Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia |
| title_full_unstemmed | Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia |
| title_short | Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia |
| title_sort | moderating effect of earnings management on the relationship between corporate social responsibility disclosure and profitability of banks in indonesia |
| topic | corporate social responsibility earnings management profitability banking sector indonesia |
| url | https://dergipark.org.tr/tr/pub/ijefi/issue/32045/354652?publisher=http-www-cag-edu-tr-ilhan-ozturk |
| work_keys_str_mv | AT jajasuteja moderatingeffectofearningsmanagementontherelationshipbetweencorporatesocialresponsibilitydisclosureandprofitabilityofbanksinindonesia AT ardigunardi moderatingeffectofearningsmanagementontherelationshipbetweencorporatesocialresponsibilitydisclosureandprofitabilityofbanksinindonesia AT annisamirawati moderatingeffectofearningsmanagementontherelationshipbetweencorporatesocialresponsibilitydisclosureandprofitabilityofbanksinindonesia |