Earning management, corporate governance and corporate social responsibility disclosure: Evidence from Indonesia
This research aims to test the influence of earning management and Corporate Governance on Corporate Social Responsibility. The research was conducted on primary and secondary industrial companies listed on the Indonesia Stock Exchange (IDX) using data from 2014 to 2020. Data analysis will be done b...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Rasht: Javad Deljoo Shahir
2022-09-01
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| Series: | New Applied Studies in Management, Economics & Accounting |
| Subjects: | |
| Online Access: | https://nasme-journal.ir/en/showart-e537445b073104dbfd09dc6b709f2c3a |
| _version_ | 1797854276364533760 |
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| author | Ulfa Afifah Atika Zarefar Mayla Khoiriyah Arumega Zarefar |
| author_facet | Ulfa Afifah Atika Zarefar Mayla Khoiriyah Arumega Zarefar |
| author_sort | Ulfa Afifah |
| collection | DOAJ |
| description | This research aims to test the influence of earning management and Corporate Governance on Corporate Social Responsibility. The research was conducted on primary and secondary industrial companies listed on the Indonesia Stock Exchange (IDX) using data from 2014 to 2020. Data analysis will be done by quantitative data analysis with regression analysis using panel data. The results showed that earning management has a negative effect on corporate social responsibility. Corporate governance has a positive effect on corporate social responsibility. The results of the study have implications in an akamemic and practical manner. This research will provide additional literature that is useful for the development of accounting science, especially the topic of corporate social responsibility. In practical terms, the results of this study can be a consideration in making decisions for company managers and considerations in policy making to make a regulation by the government.
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| first_indexed | 2024-04-09T20:03:27Z |
| format | Article |
| id | doaj.art-8fdf11ad1ee24cd8b11111e60892581d |
| institution | Directory Open Access Journal |
| issn | 2783-3119 |
| language | English |
| last_indexed | 2024-04-09T20:03:27Z |
| publishDate | 2022-09-01 |
| publisher | Rasht: Javad Deljoo Shahir |
| record_format | Article |
| series | New Applied Studies in Management, Economics & Accounting |
| spelling | doaj.art-8fdf11ad1ee24cd8b11111e60892581d2023-04-02T17:32:02ZengRasht: Javad Deljoo ShahirNew Applied Studies in Management, Economics & Accounting2783-31192022-09-01531523Earning management, corporate governance and corporate social responsibility disclosure: Evidence from IndonesiaUlfa Afifah0Atika Zarefar1https://orcid.org/0000-0002-4007-1482Mayla Khoiriyah2Arumega Zarefar3https://orcid.org/0000-0002-3929-8436 Department of Accounting, Faculty of Economics and Business, University of Riau, Indonesia Department of Accounting, Faculty of Economics and Business, University of Riau, Indonesia Department of Accounting, Faculty of Economics and Business, University of Riau, Indonesia Department of Accounting, Faculty of Economics and Business, University of Riau, IndonesiaThis research aims to test the influence of earning management and Corporate Governance on Corporate Social Responsibility. The research was conducted on primary and secondary industrial companies listed on the Indonesia Stock Exchange (IDX) using data from 2014 to 2020. Data analysis will be done by quantitative data analysis with regression analysis using panel data. The results showed that earning management has a negative effect on corporate social responsibility. Corporate governance has a positive effect on corporate social responsibility. The results of the study have implications in an akamemic and practical manner. This research will provide additional literature that is useful for the development of accounting science, especially the topic of corporate social responsibility. In practical terms, the results of this study can be a consideration in making decisions for company managers and considerations in policy making to make a regulation by the government. https://nasme-journal.ir/en/showart-e537445b073104dbfd09dc6b709f2c3acorporate social responsibilityearning managementcorporate governanceindonesia stock exchange |
| spellingShingle | Ulfa Afifah Atika Zarefar Mayla Khoiriyah Arumega Zarefar Earning management, corporate governance and corporate social responsibility disclosure: Evidence from Indonesia New Applied Studies in Management, Economics & Accounting corporate social responsibility earning management corporate governance indonesia stock exchange |
| title | Earning management, corporate governance and corporate social responsibility disclosure: Evidence from Indonesia |
| title_full | Earning management, corporate governance and corporate social responsibility disclosure: Evidence from Indonesia |
| title_fullStr | Earning management, corporate governance and corporate social responsibility disclosure: Evidence from Indonesia |
| title_full_unstemmed | Earning management, corporate governance and corporate social responsibility disclosure: Evidence from Indonesia |
| title_short | Earning management, corporate governance and corporate social responsibility disclosure: Evidence from Indonesia |
| title_sort | earning management corporate governance and corporate social responsibility disclosure evidence from indonesia |
| topic | corporate social responsibility earning management corporate governance indonesia stock exchange |
| url | https://nasme-journal.ir/en/showart-e537445b073104dbfd09dc6b709f2c3a |
| work_keys_str_mv | AT ulfaafifah earningmanagementcorporategovernanceandcorporatesocialresponsibilitydisclosureevidencefromindonesia AT atikazarefar earningmanagementcorporategovernanceandcorporatesocialresponsibilitydisclosureevidencefromindonesia AT maylakhoiriyah earningmanagementcorporategovernanceandcorporatesocialresponsibilitydisclosureevidencefromindonesia AT arumegazarefar earningmanagementcorporategovernanceandcorporatesocialresponsibilitydisclosureevidencefromindonesia |