Analysis of the Effect of Corporate Social Responsibility on Financial Performance With Earnings Management as a Moderating Variable

Rahmawati , and Dianita, Putri Septia (2011) Analysis of the Effect of Corporate Social Responsibility on Financial Performance With Earnings Management as a Moderating Variable. Journal of Modern Accounting and Auditing, 7 (10). pp. 1034-1045. ISSN 1548-6583

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    Abstract

    This study aims to obtain empirical evidence about the effect on the activity of earnings management practices of Corporate Social Responsibility (CSR), and further examine the impact of these relationships (earnings management and CSR) effect on the financial performance of companies in the future. Samples used in this study were 27 companies listed in Indonesia Stock Exchange during the years 2006-2008. Data collected by puposive sampling method and statistical method used is ordinary least square regression. The study provides empirical evidence that companies that engage in the practice of earnings management have no influence on CSR activities. In addition, the second hypothesis, based CSR explained that the activities associated with earnings management practices negatively affect the company’s financial performance in the future. Keywords: corporate social responsibility, earnings management, corporate financial performance

    Item Type: Article
    Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
    H Social Sciences > HG Finance
    Divisions: Lembaga Penelitian dan Pengabdian Kepada Masyarakat - LPPM
    Depositing User: Anis Fagustina
    Date Deposited: 19 Apr 2014 03:35
    Last Modified: 19 Apr 2014 03:35
    URI: https://eprints.uns.ac.id/id/eprint/12109

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