Pengungkapan Tanggung Jawab Sosial Terstandarisasi, Kredibilitas Manajemen, dan Manajemen Laba
Abstract
This study aims to examine the effect of standardized social responsibility disclosure on earnings management and the role of management credibility in this relationship. The research sample is a company going public in the non-financial sector on the Indonesia Stock Exchange that has disclosed GRI-based social responsibility for the 2013-2019 period. The analysis technique used in this study is moderated regression analysis (MRA). The results of the study found that disclosure of social responsibility has a negative effect on earnings management and management credibility strengthens this relationship. The results of the study indicate that companies that put more effort into disclosing their social responsibility through standardized disclosures will reduce earnings management practices and this is reinforced by the existence of a credible management team. The novelty of this study lies in the use of a comprehensive index in measuring social responsibility disclosure which is a combination of aspects of accountability and performance, as well as the formulation of management credibility measurements.
Keywords: Corporate Social Responsibility; Earnings Management; Management Credibility
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References
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Effiezal Aswadi Abdul, W., Nik Abdul Majid, W. Z., Harymawan, I., & Agustia, D. (2020). Characteristics of auditors’ non-audit services and accruals quality in Malaysia. Pacific Accounting Review, 32(2), 147–175. https://doi.org/10.1108/PAR-10-2018-0072
Ehsan, S., Nurunnabi, M., Tahir, S., & Hashmi, M. H. (2020). Earnings management: A new paradigm of corporate social responsibility. Business and Society Review, 125(3), 349–369. https://doi.org/10.1111/basr.12198
Firmansyah, A., & Irwanto, A. (2020). Do Income Smoothing , Forward-Looking Disclosure , and Corporate Social Responsibility Decrease Information Uncertainty ? International Journal of Psychosocial Rehabilitation, 24(07), 9513–9525.
Gounopoulos, D., & Pham, H. (2018). Financial Expert CEOs and Earnings Management Around Initial Public Offerings. International Journal of Accounting, 53(2), 102–117. https://doi.org/10.1016/j.intacc.2018.04.002
Gras-Gil, E., Palacios Manzano, M., & Hernández Fernández, J. (2016). Investigating the relationship between corporate social responsibility and earnings management: Evidence from Spain. BRQ Business Research Quarterly, 19(4), 289–299. https://doi.org/10.1016/j.brq.2016.02.002
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Hahn, R., & Lülfs, R. (2014). Legitimizing negative aspects in GRI-oriented sustainability reporting: A qualitative analysis of corporate disclosure strategies. Journal of Business Ethics, 123(3), 401–420. https://doi.org/10.1007/s10551-013-1801-4
Harymawan, I., Nasih, M., & Nowland, J. (2020). Top management team meetings and firm performance. Accounting Research Journal, 33(6), 691–708. https://doi.org/10.1108/ARJ-03-2020-0062
Hashim, F., Ahmed, E. R., & Huey, Y. M. (2019). Board Diversity and Earning Quality : Examining the Role of Internal Audit as a Moderator. Australasian Accounting Business & Finance Journal, 13(4), 73–91.
Hoechle, D. (2007). Robust standard errors for panel regressions with cross-sectional dependence. Stata Journal, 7(3), 281–312. https://doi.org/10.1177/1536867x0700700301
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Published
2023-04-30
How to Cite
SANTOSO, Eko Budi; BASUKI, Basuki; ISNALITA, Isnalita.
Pengungkapan Tanggung Jawab Sosial Terstandarisasi, Kredibilitas Manajemen, dan Manajemen Laba.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 4, p. 898-918, apr. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/99326>. Date accessed: 03 may 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i04.p03.
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