The Interaction Between Corporate Social Responsibility and Earnings Management Using Board Characteristics as Moderating Variable

Abstract

This study aims to examine the moderating effect of the characteristics of the board of commissioners on the relationship between corporate social responsibility disclosure and earnings management. The research sample consisted of 30 manufacturing companies listed on the Indonesia Stock Exchange during the period 2010-2015. The results obtained show a significant effect of corporate social responsibility on earnings management. In addition, the characteristics of the board of commissioners such as the board of commissioner's educational background and the frequency of board of commissioners meetings strengthen the relationship between corporate social responsibility and earnings management Keywords: corporate social responsibility, corporate governance mechanisms, earnings management, characteristics of the board of commissioners

Latar Pendidikan Dewan Direksi, Dewan Komisaris, Komite Audit dan Praktik Manajemen Laba Riil

“…Salah satu faktor yang dapat dilihat dalam memilih anggota dewan komisaris adalah latar belakang pendidikan akuntansi dan keuangan. Dewan komisaris yang memiliki latar belakang pendidikan dalam bidang akuntansi dan keuangan dapat meningkatkan kualitas keputusan yang diambil oleh perusahaan karena pemahaman yang lebih mendalam di bidang keuangan serta mampu memperketat pengawasan dewan komisaris terhadap kinerja dewan direksi (Honesty, 2019). Xi et al (2003) menemukan bahwa praktik manajemen laba cenderung jarang terjadi dalam perusahaan-perusahaan yang memiliki dewan komisaris yang memiliki latar belakang keuangan.…”