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

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

Show other versions (3)

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...

Full description

Bibliographic Details
Main Authors:	Jaja Suteja, Ardi Gunardi, Annisa Mirawati
Format:	Article
Language:	English
Published:	EconJournals 2016-09-01
Series:	International Journal of Economics and Financial Issues
Subjects:	corporate social responsibility earnings management profitability banking sector indonesia
Online Access:	https://dergipark.org.tr/tr/pub/ijefi/issue/32045/354652?publisher=http-www-cag-edu-tr-ilhan-ozturk

Similar Items

Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia
by: Jaja Suteja, et al.
Published: (2016-10-01)

Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia
by: Jaja Suteja, et al.
Published: (2016-10-01)

Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia
by: Jaja Suteja, et al.
Published: (2016-10-01)

Earning management, corporate governance and corporate social responsibility disclosure: Evidence from Indonesia
by: Ulfa Afifah, et al.
Published: (2022-09-01)

Earning management, corporate governance and corporate social responsibility disclosure: Evidence from Indonesia
by: Ulfa Afifah, et al.
Published: (2022-09-01)

Does corporate social responsibility affect earnings management? Evidence from the Indonesian banking industry
by: Doddy Setiawan, et al.
Published: (2019-09-01)

Pengaruh risk profile, good corporate governance (GCG), earnings (profitability), and capital (capital adequacy), terhadap pertumbuhan laba pada bank syariah
by: Salsabila Fadila Putri, et al.
Published: (2024-09-01)

Trading on corporate earnings news : profiting from targeted, short-term options positions /
by: Shon, John, 1971-, et al.
Published: (2011)

Corporate social responsibility disclosure and profitability: Evidence from Islamic banks working in Yemen
by: Nabil Ahmed Mareai Senan, et al.
Published: (2021-06-01)

Comparison Study Influence The Third-Party Fund On Profitability With Bank Size As The Moderating Variable In Indonesia And Malaysia
by: Sri Hermuningsih, et al.
Published: (2023-05-01)

Determinants of commercial bank profitability in Malaysia / Siti Sharina Saridi
by: Saridi, Siti Sharina
Published: (2015)

Impact of the corporate governance characteristics and ownership on earnings quality of the Islamic private banks in Iran
by: Mohammad Khodaei Valahzaghard, et al.
Published: (2012-10-01)

Is Profit–Loss-Sharing Financing Matter for Islamic Bank’s Profitability? The Indonesian Case
by: Sutrisno Sutrisno, et al.
Published: (2022-10-01)

The Relation of Related Party Transactions To Disclosure Quality, Earnings Management and Profitability
by: seyed hesam vaghfi, et al.
Published: (2018-08-01)

The effect of comprehensive income disclosure on capital costs, earnings quality, and profitability
by: Akbar Abdi Negara, et al.
Published: (2015-12-01)

The Role of Corporate Governance as a Moderating Variable on Earnings Management and Carbon Emission Disclosure
by: Ayu Astari, et al.
Published: (2020-04-01)

The Influence of Credit Risk on Bank Profitability in Indonesia
by: Jihan Mafaza, et al.
Published: (2024-12-01)

Earnings Management and the Effect of Earnings Quality on Future Profitability of the Tehran Stock Exchange Bankrupt Firms
by: Ahmad Ahmadpoor, et al.
Published: (2013-03-01)

Determinants of bank profitability: Evidence from the Greek banking sector
by: Alexiou Constantinos, et al.
Published: (2009-01-01)

Bank foundation – a symbiotic legal institution at the crossroad of banking system and non-profit sector
by: Magdalena CATARGIU
Published: (2012-12-01)

The Effect of Liquidity Leverage and Company Size on Earnings Quality with Profitability as a Moderation Variable
by: Munisa Laila Safitri, et al.
Published: (2024-08-01)

Dapatkah Profitabilitas Memperkuat Pengaruh Pengungkapan Corporate Social Responsibility Dan Good Corporate Governance Terhadap Praktik Earnings Management?
by: Meyliana Meyliana, et al.
Published: (2022-06-01)

Corporate governance and employee confidence in the Ghanaian banking sector: Mediating role of corporate reporting disclosures
by: Sharon Donnir, et al.
Published: (2023-12-01)

Corporate Social Responsibility and Earnings Management: The Moderating Role of Corporate Governance
by: Erna Wati, et al.
Published: (2021-12-01)

Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance
by: Bita Mashayekhi, et al.
Published: (2023-09-01)

Bank Specific and Macroeconomic Determinants of Bank Profitability: Evidence from Turkey
by: Mehmet Sabri Topak, et al.
Published: (2017-06-01)

The effect of sustainability reporting on the corporate profitability of the south Asian large banks
by: Hala Ayyed, et al.
Published: (2024-06-01)

The Influence of Profit Persistence, Profitability, Liquidity, and Capital Structure on the Quality of Earnings in Kompas 100 Index Companies 2019-2022
by: Erlyn Nurlita Putri, et al.
Published: (2024-10-01)

Investigating the Mutual Relationship between the Extent of Disclosure of Corporate Sustainability Reporting Indicators and Earnings Quality
by: M. Yabalouei Khameslouei, et al.
Published: (2018-09-01)

Financial Inclusion and Bank Profitability: Evidence from Indonesia
by: Rakotoarisoa Maminaina Heritiana Sedera, et al.
Published: (2022-08-01)

The Influence of Green Banking and Green Accounting on Profitability of Banks Listed on the Indonesia Stock Exchange
by: Nada Fadilla, et al.
Published: (2025-01-01)

The influence of corporate governance on the intellectual capital disclosure: a study on Indonesian private banks
by: Joy Elly Tulung, et al.
Published: (2018-11-01)

Factor Influence Analysis of Corporate Value with Firm Size As Moderator Variable in Indonesia Stock Exchange
by: Jaja Suteja, et al.
Published: (2018-03-01)

The effect of sustainability reporting on corporate value with earnings quality as mediating variable
by: Paulus Tangke, et al.
Published: (2022-03-01)

Determination of Affecting Factors on Profitability of Banking Sector: An Examination upon the Turkish Banking Sector for the Period of 2006-2018
by: Mustafa Tevfik Kartal
Published: (2021-04-01)

Earnings Management and Sustainability Reporting Disclosure: Some Insights from Indonesia
by: Sri Ningsih, et al.
Published: (2023-07-01)

THE ROLE OF INVESTOR PROTECTION MODERATION IN THE EFFECT OF CORPORATE GOVERNANCE ON EARNINGS QUALITY
by: Syaifullah A.
Published: (2019-02-01)

Earnings quality and financial flexibility: A moderating role of corporate governance
by: Rashidul Islam, et al.
Published: (2022-12-01)

THE EFFECT OF GOOD CORPORATE GOVERNANCE ELEMENTS, LEVERAGE, FIRM AGE, COMPANY SIZE AND PROFITABILITY ON EARNING MANAGEMENT (Empirical Study Of Manufacturing Companies in BEI 2014 – 2016)
by: Erik Indracahya, et al.
Published: (2017-08-01)

THE EFFECT OF CORPORATE GOVERNANCE MECHANISM, OWNERSHIP STRUCTURE, AND EXTERNAL AUDITOR TOWARD CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE WITH EARNING MANAGEMENT AS MODERATING VARIABLE
by: Suwana M.A.J., et al.
Published: (2017-08-01)