CORPORATE GOVERNANCE AND SOCIALLY RESPONSIBLE ON ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT IN INDONESIA'S SOE ENTERPRISES
his study aims to analyze the implementation of governance practices and social activities in minimizing earnings management practices by strengthening conservative reporting practices in Indonesian state-owned companies. This study uses an explanatory model and uses 10 SOE companies listed on IDX 2...
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2022-06-01
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| Series: | Profit: Jurnal Administrasi Bisnis |
| Subjects: | |
| Online Access: | https://profit.ub.ac.id/index.php/profit/article/view/2638 |
| _version_ | 1798000156688252928 |
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| author | Nia Mardiana Nia Nila Firdausi Nuzula Caci Rut Damayanti |
| author_facet | Nia Mardiana Nia Nila Firdausi Nuzula Caci Rut Damayanti |
| author_sort | Nia Mardiana Nia |
| collection | DOAJ |
| description | his study aims to analyze the implementation of governance practices and social activities in minimizing earnings management practices by strengthening conservative reporting practices in Indonesian state-owned companies. This study uses an explanatory model and uses 10 SOE companies listed on IDX 2014-2019 as a sample. Our findings reveal that the corporate governance has no significant effect on conservative financial reporting practices so that this triggers the ineffectiveness of companies in avoiding earnings management practices. Meanwhile, it was found that CSR practices had a significant effect in minimizing managers in SOE companies to act opportunistically, but did not significantly affect implementing conservative reporting practices. |
| first_indexed | 2024-04-11T11:15:40Z |
| format | Article |
| id | doaj.art-f21c9b47fea54eb0b54da65dfd8b4196 |
| institution | Directory Open Access Journal |
| issn | 1978-743X |
| language | English |
| last_indexed | 2024-04-11T11:15:40Z |
| publishDate | 2022-06-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Profit: Jurnal Administrasi Bisnis |
| spelling | doaj.art-f21c9b47fea54eb0b54da65dfd8b41962022-12-22T04:27:14ZengUniversity of BrawijayaProfit: Jurnal Administrasi Bisnis1978-743X2022-06-01162216229https://doi.org/10.21776/ub.profit.2022.-16.02.6CORPORATE GOVERNANCE AND SOCIALLY RESPONSIBLE ON ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT IN INDONESIA'S SOE ENTERPRISESNia Mardiana Nia0Nila Firdausi Nuzula1Caci Rut Damayanti2Universitas BrawijayaUniversitas BrawijayaUniversitas Brawijayahis study aims to analyze the implementation of governance practices and social activities in minimizing earnings management practices by strengthening conservative reporting practices in Indonesian state-owned companies. This study uses an explanatory model and uses 10 SOE companies listed on IDX 2014-2019 as a sample. Our findings reveal that the corporate governance has no significant effect on conservative financial reporting practices so that this triggers the ineffectiveness of companies in avoiding earnings management practices. Meanwhile, it was found that CSR practices had a significant effect in minimizing managers in SOE companies to act opportunistically, but did not significantly affect implementing conservative reporting practices.https://profit.ub.ac.id/index.php/profit/article/view/2638keywords: corporate governancecorporate social responsibilityaccounting conservatismearnings managementindonesia’s soe company |
| spellingShingle | Nia Mardiana Nia Nila Firdausi Nuzula Caci Rut Damayanti CORPORATE GOVERNANCE AND SOCIALLY RESPONSIBLE ON ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT IN INDONESIA'S SOE ENTERPRISES Profit: Jurnal Administrasi Bisnis keywords: corporate governance corporate social responsibility accounting conservatism earnings management indonesia’s soe company |
| title | CORPORATE GOVERNANCE AND SOCIALLY RESPONSIBLE ON ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT IN INDONESIA'S SOE ENTERPRISES |
| title_full | CORPORATE GOVERNANCE AND SOCIALLY RESPONSIBLE ON ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT IN INDONESIA'S SOE ENTERPRISES |
| title_fullStr | CORPORATE GOVERNANCE AND SOCIALLY RESPONSIBLE ON ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT IN INDONESIA'S SOE ENTERPRISES |
| title_full_unstemmed | CORPORATE GOVERNANCE AND SOCIALLY RESPONSIBLE ON ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT IN INDONESIA'S SOE ENTERPRISES |
| title_short | CORPORATE GOVERNANCE AND SOCIALLY RESPONSIBLE ON ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT IN INDONESIA'S SOE ENTERPRISES |
| title_sort | corporate governance and socially responsible on accounting conservatism and earnings management in indonesia s soe enterprises |
| topic | keywords: corporate governance corporate social responsibility accounting conservatism earnings management indonesia’s soe company |
| url | https://profit.ub.ac.id/index.php/profit/article/view/2638 |
| work_keys_str_mv | AT niamardianania corporategovernanceandsociallyresponsibleonaccountingconservatismandearningsmanagementinindonesiassoeenterprises AT nilafirdausinuzula corporategovernanceandsociallyresponsibleonaccountingconservatismandearningsmanagementinindonesiassoeenterprises AT cacirutdamayanti corporategovernanceandsociallyresponsibleonaccountingconservatismandearningsmanagementinindonesiassoeenterprises |