Pengaruh Pengungkapan Tanggung Jawab Sosial dan Lingkungan Perusahaan terhadap Manajemen Laba

Novitafiani, Nina (2015) Pengaruh Pengungkapan Tanggung Jawab Sosial dan Lingkungan Perusahaan terhadap Manajemen Laba. Jurnal thesis, STIE YKPN.

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Abstract

This study aims to examine the influence of corporate social responsibility disclosure (CSRDI) on earnings management, either through discretionary accruals and real activities manipulation (RAM). This study uses proxy discretionary accruals to measure earnings management by using a measurement used by Kothari (2005). Earnings management through real activities manipulation can be detected by the abnormal levels of operating cash flows, discretionary expenditures, and production costs through Roychowdury models (2006). CSR disclosure is measured by indicators that contained in the GRI G3.1 Guidelines. This study controls some of the factors that can also affect earnings management, such as the firm size, leverage, market-to-book value, growth, and auditors. The samples of this study are the high-profile industries that are listed on Indonesian Stock Exchange (ISE) in period 2012-2013. The data are taken from annual reports and financial statements of the companies. This study builds five different regression models to test the hypotheses. The hypotheses are tested by multiple linear regression analysis. This study proves that (1) the CSR disclosure negatively affect earnings management through discretionary accruals in companies that are classified as high-profile industry; (2) the CSR disclosure positively affect earnings management through abnormal levels of operating cash flows in companies that are classified as high-profile industry. However, this study fails to prove the influence of CSRDI on earnings management, either through abnormal production costs, abnormal discretionary expenditures, and combined measure of real activities manipulation.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number NOV p 277/2015
Uncontrolled Keywords: corporate social responsibility disclosure (CSRDI), earnings management, discretionary accruals, real activities manipulation (RAM), high-profile industries
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 30 Jul 2019 01:34
Last Modified: 30 Jul 2019 01:34
URI: http://repository.stieykpn.ac.id/id/eprint/448

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