Corporate social responsibility, family ownership and earnings management: the case of Indonesia

Kumala, Rini; Siregar, Sylvia Veronica

doi:10.1108/srj-09-2016-0156

Cited by 60 publications

(83 citation statements)

References 72 publications

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“…Kim et al, 2012;Mohmed et al, 2019). Kumala and Siregar (2020) report a negative association between CSR and EM in firms listed on the Indonesia Stock Exchange. Scholtens and Kang (2013) predict and find an inverse relationship between CSR and EM activities in Asian firms, suggesting that those with good CSR are not motivated to engage in EM.…”

Section: Corporate Social Responsibility and Real Earnings Managementmentioning

confidence: 99%

“…Although the majority of previous studies comprehensively try to investigate the direct relationship between CSR activities and EM (Almahrog et al, 2018;Buertey et al, 2020;Grougiou et al, 2014;Habbash & Haddad, 2019;Y. Kim et al, 2012;Kumala & Siregar, 2020;Mohmed et al, 2019), this relationship can be differentiated based on presence of female directors. Researchers argue that female directors tend to focus on solving social concerns more than male directors do (Hussain et al, 2018).…”

Section: Board Gender Diversity Corporate Social Responsibility and mentioning

confidence: 99%

“…Corporate social responsibility (CSR) reporting can improve the quality of reported information and thereby diminish information asymmetry between agents (managers) and principals (owners and other stakeholders) (Jensen & Meckling, 1976;Mohmed et al, 2019). Several recent studies have examined the direct association between the two practices, CSR and EM (Buertey et al, 2020;Habbash & Haddad, 2019;Kumala & Siregar, 2020;Mohmed et al, 2019), although the results remain bidirectional. Despite previous studies have examined the moderating effect of countryspecific (i.e., industry differences and political and regulatory pressure) and firm-specific factors (i.e., board size, Big4 audit firms, ownership structure, and corporate governance quality) on the CSR-EM relationship, many other features such as managerial attributes and managers' social orientation are still under-examined (Ehsan et al, 2020).…”

Section: Introductionmentioning

confidence: 99%

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Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan

Ghaleb

Qaderi

Almashaqbeh³

et al. 2021

Cogent Business & Management

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This study examines the relationship between corporate social responsibility (CSR) reporting, board gender diversity (BGEND) and real earnings management (REM). It also investigates how the relationship between CSR reporting and REM differs between gender-diverse and non-diverse firms. Content analysis was used to measure CSR reporting. The ordinary least square regression is used to examine the relationships for a sample of 475 firm-year observations listed on the Amman Stock Exchange during 2011-2016. The results show that CSR reporting is significantly and negatively associated with REM in the Jordanian market. Nevertheless, BGEND is negatively and significantly related to REM. More importantly, the results show that BGEND moderates the CSR-REM relationship. Further,

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Section: Corporate Social Responsibility and Real Earnings Managementmentioning

confidence: 99%

Section: Board Gender Diversity Corporate Social Responsibility and mentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan

Ghaleb

Qaderi

Almashaqbeh³

et al. 2021

Cogent Business & Management

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“…Globally, CSR is the voluntary effort of Corporates to operate in an economic, social and environmentally sustainable manner. Hence owners, manager or any authorized person shall decide about CSR fund and its accounting (Kumala and Siregar, 2020).…”

Section: Responsibility Of Board Of Directors With Corporate Social Responsibility Accountingmentioning

confidence: 99%

The interrelationship of marketing, accounting and auditing with corporate social responsibility

Thottoli

2021

PRR

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Purpose The purpose of this paper is to examine the interrelationship of marketing, accounting and auditing with corporate social responsibility (CSR) to determine the benefit of CSR marketing, the responsibility of Board of Directors (BODs) with CSR accounting and the duty of external auditors with CSR that has influence on corporate sector. Design/methodology/approach This paper uses exploratory and qualitative data obtained from multiple research methods, to investigate benefit of CSR marketing, the responsibility of BODs with CSR accounting and the duty of external auditors with CSR and of its practices by companies’ websites, google search, annual reports and CSR reports from all listed companies in the Muscat Securities Market, Oman. The data are used to critically examine and revise a previously published explanatory framework that identifies interrelationship of CSR marketing, accounting with CSR and auditing with CSR. Findings Results indicate that CSR marketing, CSR accounting and CSR auditing are closely interrelated for accepting and implementing CSR requirements by corporates. This finding suggests that the benefit of CSR marketing, the responsibility of BODs with CSR accounting and the duty of external auditors with CSR has positively influence on corporate sector. The finding helps to build good image by corporates. Practical implications Organizations from developing countries such as Oman should be aware of CSR marketing, CSR accounting and CSR auditing that affects decisions with CSR adoption and implementation by organizations that could also lead to competitive advantage when it operates in developed countries. Though, organizations in developed countries are also equip for higher expectations by applying innovative CSR initiatives. Originality/value To the best of the author’s knowledge, this is the first academic literature review on interrelationship of marketing, accounting and auditing with CSR based on evidence from an Oman context. The paper contributes by exploring the benefit of CSR marketing, the responsibility of BODs with CSR accounting and the duty of external auditors with CSR which influence on corporate sector.

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“…Melalui laporan keuangan dapat dilihat baik atau buruknya kinerja keuangan sehingga manajemen dapat memiliki kebijaksanaan tertentu dalam mempengaruhi jumlah pendapatan (Kumala & Siregar, 2019). Standar akuntansi memberikan kelonggaran bagi manajemen dalam memilih metode akuntansi untuk menyajikan laporan keuangan perusahaan (Perwitasari et al, 2013), sehingga melalui kelonggaran ini manajemen dapat memenuhi tujuan tertentu untuk kepentingan diri sendiri maupun kepentingan perusahaan.…”

Section: Pendahuluanunclassified

Pengaruh Tanggung Jawab Sosial Terhadap Manajemen Laba dengan Kepemilikan Keluarga sebagai Pemoderasi

Poncowati

Supatmi

2021

jrap

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ABSTRACT Earning management practices are one of the many things that management can do in achieving company’s goals or management’s personal goals. Through earning management, the company can convey positive signals about the value and achievement of the company to the public. This study aimed to determine out how the impact of environmental aspects of Corporate Social Responsibility on earning management with family ownership as a moderation of causal relationships. This research was conducted at manufacturing companies in the consumer goods industry sector on the Indonesia Stock Exchange in 2018-2019. The sample selection in this study used purposive sampling method and obtained 43 sample companies using panel data regression analysis techniques for hypothesis testing and processed using Eviews 10. The results of this study indicate that the environmental aspects of Corporate Social Responsibility have a significant negative effect on firm value and risk management is proven to moderate partially the causal relationship. ABSTRAK Praktik manajemen laba merupakan satu dari banyak hal yang dapat dilakukan manajemen dalam mencapai tujuan perusahaan maupun tujuan pribadi manajemen. Melalui manajemen laba, perusahaan dapat menyampaikan sinyal-sinyal positif tentang nilai dan pencapaian perusahaan kepada publik. Tujuan penelitian ini untuk mengetahui bagaimana pengaruh tanggung jawab sosial aspek lingkungan terhadap manajemen laba dengan kepemilikan keluarga sebagai moderasi hubungan kausal tersebut. Penelitian ini dilakukan pada perusahaan manufaktur sektor barang dan konsumsi yang terdaftar dalam Bursa Efek Indonesia pada tahun 2018-2019. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh 43 perusahaan sampel dengan menggunakan teknis analisis regresi data panel untuk pengujian hipotesis dan diolah menggunakan Eviews 10. Hasil penelitian ini menunjukkan tanggung jawab sosial aspek lingkungan berpengaruh negatif terhadap manajemen laba dan kepemilikan keluarga terbukti momedari secara parsial hubungan kausal tersebut.

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Corporate social responsibility, family ownership and earnings management: the case of Indonesia

Cited by 60 publications

References 72 publications

Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan

Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan

The interrelationship of marketing, accounting and auditing with corporate social responsibility

Pengaruh Tanggung Jawab Sosial Terhadap Manajemen Laba dengan Kepemilikan Keluarga sebagai Pemoderasi

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