The Impact of Corporate Social Responsibility on Accrual Earnings Management and Real Earnings Management

Wulandari, Soliyah

doi:10.15408/etk.v15i1.3116

Cited by 6 publications

(4 citation statements)

References 8 publications

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“…Corporate Social Responsibility (CSR) is one of the elements presented in the company's annual report. The purpose of presenting this information is to inform users that the company has social concerns and environmental conservation (Wulandari, 2016). The audit committee is a member who is selected out of the board commissioners and plays an active role in supervising the running of the company, especially in terms of the company's compliance with the established policies (Karuniasih, 2013).…”

Section: Literature Reviewmentioning

confidence: 99%

GCG Effect and CSR of Sharia Banking in Indonesia

Wulandari

Suganda²

2023

BAARJ

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This study aims to prove empirically the effect of good corporate governance on corporate social responsibility, in which good corporate governance refers to the audit committee, board independence, government ownership, and institutional ownership. The object of this research was Islamic Commercial Banks, mostly owned by State-Owned Enterprises (BUMN) or Regional-Owned Enterprises (BUMD). The sample selection was carried out using the purposive sampling method. Based upon the sample criteria applied in this study, there were six Islamic banks with 30 observations. The secondary data was collected from the annual report of the six Islamic banks. The data was processed using a statistical test of multiple regression models. The results of this study indicate that board independence and government ownership affect the corporate social responsibility of Islamic banking in Indonesia. Meanwhile, the audit committee and institutional ownership did not affect the corporate social responsibility of Islamic banking in Indonesia

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Section: Literature Reviewmentioning

confidence: 99%

GCG Effect and CSR of Sharia Banking in Indonesia

Wulandari

Suganda²

2023

BAARJ

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“…Leverage memiliki koefisien regresi -0,001 dan signifikansi 0,927, dimana menunjukkan bahwa leverage tidak berpengaruh terhadap EM. Hasil penelitian ini sejalan dengan Wulandari (2015) dan Rahman dan Ali (2006). Perusahaan dengan tingkat leverage yang tinggi akan terancam menghadapi resiko default, dan EM tidak dapat dijadikan sebagai mekanisme untuk menghindari default tersebut (Rahman dan Ali, 2006).…”

Section: Pembahasanunclassified

Corporate Social Responsibility Dan Earnings Managements: Sudut Pandang Stakeholder Theory

Tan

Widyasari

Hastuti

2020

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This study aims to examine the effect of corporate social responsibility on earnings management. Earnings management, as the dependent variable, is proxied by discretionary accruals (DACC). While corporate social responsibility, as an independent variable, is measured by adjusted GRI standards. This study uses sample manufacturing companies listed on the Indonesia Stock Exchange during the period 2012-2016. The number of samples used in this study amounted to 423. The findings, based on the linear regression method, indicate that corporate social responsibility has a significant negative effect on earnings management. To conform to the result, a robustness test was performed and found a significant negative relationship between dummy corporate social responsibility and earnings management. Dummy 1 for the company which disclose CSR above average, 0 for the company disclose CSR below average. So it can be concluded that the company that focuses on corporate social responsibility has lower earnings management. For leverage, size, and ROA, as control variables, showed no significant effect on earnings management.

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“…In another study, Wulandari (2016) examined the impact of CSR on AEM and REM using non-financial companies listed in the Indonesia stock exchange from 2001 to 2012. The study used variables of CSR score, discretionary accruals, company size, KAP quality, and leverage.…”

Section: Empirical Reviewmentioning

confidence: 99%

Corporate Social Responsibility and Earnings Management in the Nigerian Listed Industrial Goods Companies

Dandago¹,

Gololo²

2020

tmuj

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There is continuous pressure on companies to be more responsible in their activities to the environment. Companies' engagement in socially responsible projects by companies demonstrates their concern for a society that goes beyond profit. This paper examined CSR and EM in the Nigerian listed industrial goods companies. The lack of studies in Nigeria motivates the researcher to bridge the gap. Secondary data for the period of 2009-2018 of the eleven (11) industrial goods companies listed on the floor of the stock exchange was utilized. A regression analysis technique was used to analyze the data. The finding reveals that EM has a significant and positive effect on the CSR of listed Nigerian industrial goods companies. The study recommends that stakeholders, especially investors, creditors, and shareholders in the Nigerian listed industrial goods companies should give attention to the CSR practices of those companies as management might use that to cover up their manipulative practice. This would help them get insights and pay attention while taking decisions to grants loans on the expected transparency of earnings reported by those companies and should also pay adequate attention to the implementation of CSR projects by companies operating in the sector since the existence of EM practice is confirmed in the sector. Regulators like SEC, NSE, CBN and FRCN and auditors in Nigeria should put appropriate and proper measures in place for adequate scrutinization, examination, and evaluation of those companies for the detection of EM practice and finally, Accounting Standards like GAAP that give free hands to management to decide on the method of accounting policies should come up with definite restrictive methods on some accounting policies to constrain EM.

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The Impact of Corporate Social Responsibility on Accrual Earnings Management and Real Earnings Management

Cited by 6 publications

References 8 publications

GCG Effect and CSR of Sharia Banking in Indonesia

GCG Effect and CSR of Sharia Banking in Indonesia

Corporate Social Responsibility Dan Earnings Managements: Sudut Pandang Stakeholder Theory

Corporate Social Responsibility and Earnings Management in the Nigerian Listed Industrial Goods Companies

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