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Journal : Jurnal Akuntansi dan Keuangan

Hubungan Tingkat Pengungkapan dan Kinerja Corporate Social Responsibility Serta Manajemen Laba: Pengujian Teori Ekonomi dan Sosio-Politis Ratmono, Dwi; Purwanto, Agus; Cahyonowati, Nur
Jurnal Akuntansi dan Keuangan Vol 16, No 2 (2014): NOVEMBER 2014
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB) | DOI: 10.9744/jak.16.2.63-73

Abstract

The objective of this research is to examine the relationship among corporate social responsibility (CSR) performance, CSR disclosure, and earnings management. Using purposive sampling technique, this research obtain 143 observation as research sample which are PROPER participants for 2009-2013 observations period. Hypotheses testing was conducted using SEM Partial Least Squares (PLS). The results of this research show consistent findings that CSR performance affects positively CSR disclosure. This finding indicate a support for economic-based theory especially signalling theory. The result also shows that companies that have higher level of CSR disclosure tend to have lower practice of earnings management. There is no an empirical evidence for relationship between CSR performance and earnings management.
Co-Authors - Isdiyarto . HERNAYANTI . HERY WINARSI Abdurohman Muslim Abdurrahman, Naufal Adhy Karyo Nugroho Adi Putra Setianto Adila Ashari Partono, Adila Ashari Adimas Wahyu Saputro Agung Budiarto, Agung Agustikasa, Dyah Kurniawati Akhmad Aminuddin Bama, Akhmad Aminuddin Alice Yuniati Alqodri, Achmad Fatih Andika Fajar Andreani Hanjani Anggun Nugroho, Anggun Anif Jamaluddin Anindita Putri Nurmalita Sari Anisa Agni Putri Aris Mukimin Arkhan Subari Artawan, I Nengah Arum Purwandari Bagus, Asep Bhagas Adhitya Ardia Pratama Bintoro Anang Subagyo, Bintoro Anang Budhy Kurniawan Budiwati Budiwati Budiyono Budiyono Chintya Fadila Laksmitaningrum Dadan Rosana Darmadi, Eko Agus Decy Lukitasari DEDDY MUCHTADI Dewitasari, Dinny Islamiah Dhanindra Prabowo, Dhanindra Dina Dina, Dina Dwi Harjanto, Ganang Dwi Ratmono Eddy Santoso Endang Kwartiningsih Endang Mastuti Eny Sri Widyastuti Erika Rani Eva Oktavia Ningrum, Eva Oktavia Febryanita, Renna Firdaus, Muhammad Sai FRANSISKA RUNGKAT ZAKARIA Gde Sastrawangsa, Gde Hanny Vistanty, Hanny Hatmoko, Bayu Dwi Hendri Widiyandari Heny Kusumayanti HERNAYANTI HERNAYANTI Heru Sukamto, Heru HERY WINARSI I Kadek Ariana, I Kadek Ida Hayu Dwimawanti Ihyaul Ulum Imam Ghozali Indah Nuraeni Intan Fatimah Hizbullah, Intan Fatimah Irfan Hafid Irnaning Handayani, Novarina Ischiadica Elharomy Isni Nurruhwati Jidanah Darmiyati Jumari, Arif Kuncoro Diharjo Kusumadewi, RR Karlina Aprilia Lila Yuwana Lilik Eka Radiati M. Refai Muslih Mety Nuraini Miratul Atiqah Mugihardjo, Herry Muhammad Baru Herman, Muhammad Baru Muhammad Setio Priambodo, Muhammad Mulyadi, Eka Octaviyatna Mulyoto ,, Mulyoto Nilawati Nilawati Nugraheni, Anggiyani Ratnaningtyas Eka Nur Cahyonowati Nur Kadarisman Nur Zen, Nur Nurkholis Nurkholis Nurtjahjo Dwi Sasongko Nur’aini, Anafi Oktita Earning Hanifah Paryanto Prasetiyo, Agus Eko Purwaningrum, Fajar Adhi Rafika Rahmawati Rahma Ayu Maharani Rame Rame, Rame Rame, Rame Ratnawati Ratnawati Reny Yesiana, Reny Richardus Eko Indrajit Risha Aristiani N, Risha Rosita, Galuh Chynintya Rosita Ruliaty, Lisa Sari, Septi Shofwan Hanief, Shofwan Silvy Djayanti, Silvy Siwi P. M. Wijayanti Siwi P.M. Wijayanti SIWI PRAMATAMA MARS WIJAYANTI Stephani Novitasari Christianingsih Kaluti Suharno Suharno Suharto, Toni Suharto, Toni Sumarna Sumarna Sumarna, . Sumarno Sumarno Suratsih Suratsih Taufiq Bagus Prasojo Wicaksono, Kukuh Aryo Wisnu Ari Adi Yohanes Dwi Saputra, Yohanes Dwi Yuniar Mulyani Yuvita Avrie Diany