Record Details

Pengaruh Pengungkapan Tanggung Jawab Sosial terhadap Manajemen Laba

Business and Finance Journal

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Field Value
 
Title Pengaruh Pengungkapan Tanggung Jawab Sosial terhadap Manajemen Laba
 
Creator Santoso, Eko Budi
 
Subject etika bisnis
informasi nonfinansial
kualitas laba
manajemen laba
tanggung jawab sosial
 
Description This study is based on the paradox where companies that are active in carrying out social responsibility turn out to be involved in financial scandals. The aim of this study is to examine the association of corporate social responsibility (CSR) disclosure with earnings management. This research was conducted at Indonesian go public companies which have issued CSR disclosures according to GRI-G4 for the period of 2013-2017. The result of the study shows that there is positive association of CSR disclosure with earnings management. The findings of this study suggest stakeholders should not take for granted that CSR disclosure of the company automatically reflects their ethical behavior in financial areas.
 
Publisher UNUSA Press
 
Date 2021-11-02
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://journal2.unusa.ac.id/index.php/BFJ/article/view/2421
10.33086/bfj.v6i2.2421
 
Source Business and Finance Journal; Vol. 6 No. 2 (2021): Business and Finance Journal; 147-154
Jurnal Bisnis dan Keuangan; Vol 6 No 2 (2021): Business and Finance Journal; 147-154
2477-393X
2527-4872
10.33086/bfj.v6i2
 
Language eng
 
Relation https://journal2.unusa.ac.id/index.php/BFJ/article/view/2421/1515
 
Rights Copyright (c) 2021 Eko Budi Santoso
https://creativecommons.org/licenses/by-sa/4.0