The Effect of Corporate Social Responsibility (CSR) Disclosure and Firm Size on Earnings Management
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Dec 27, 2023
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Abstract
A company’s profit is usually presented on an accrual basis. However, this accrual basis provides flexibility for management to choose the accounting methods used. There are many examples of earnings management practices in Indonesia. Corporate social responsibility (CSR) can be one way to overcome earnings management even whem firm size partialy has a positive impact on earnings management. The study aims to quantitatively analyze the impact of corporate social responsibility disclosure and company size on the revenue management of Indonesian Stock Exchange-listed banking companies from 2019 to 2021. This study uses literature research and documents to collect secondary data from annual corporate reports published on the official website of the Indonesia Stock Exchange. This population consists of 47 emitters, from which he selects 29 samples of his emitters using targeted sampling methods according to characteristics determined by researchers. Descriptive statistical analysis and regression results for panel data indicate that corporate social responsibility is not a determinant of revenue management, but firm size.
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References
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Santi, D. K., & Wardani, D. K. (2018). Pengaruh tax planning, ukuran perusahaan, corporate social responsibility (CSR) terhadap manajemen laba. Jurnal Akuntansi, 6(1), 11–24.
Yusuf, A. M. (2016). Metode penelitian kuantitatif, kualitatif & penelitian gabungan. Prenada Media.
Ahmad, G., Hayat, F., Almaqtari, F. A., Farhan, N. H. S., & Shahid, M. (2023). Corporate social responsibility spending and earnings management: The moderating effect of ownership structure. Journal of Cleaner Production, 384, 135556. https://doi.org/https://doi.org/10.1016/j.jclepro.2022.135556
Ahmar, N., Rokhmania, N., & Samekto, A. (2016). Model manajemen laba akrual dan riil berbasis implementasi international financial reporting standards. Journal of Accounting and Investment, 17(1), 79–92.
Aini, N., & Rumanti, R. R. (2021). Studi Empiris Good Corporate Governance, Corporate Social Responsibility Dan Manajemen Laba Pada Perusahaan Manufaktur Di Indonesia. J-MACC: Journal of Management and Accounting, 4(2), 19–34.
Alexander, N., & Palupi, A. (2020). Pengaruh corporate social responsibility reporting terhadap manajemen laba. Jurnal Bisnis Dan Akuntansi, 22(1), 105–112.
Aprilina, V. (2019). Dapatkah CSR Disclosure dan Corporate Governance Menangkap Manajeman Laba, dan Manajeman Pajak? Jurnal Penelitian Teori Dan Terapan Akuntansi (PETA), 4(1), 68–81.
Aulia, A. R., & Yuliati, A. L. (2019). Pengaruh city branding “A Land of Harmony” terhadap minat berkunjung dan keputusan berkunjung ke puncak, Kabupaten Bogor. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 3(3), 67–75.
Global Sustainability Standards Board (GSSB). (2016). Global Reporting Initiative (GRI) Standards. https://www.globalreporting.org
Heryana, Ade. (2023). Bekerja dengan data tidak normal. 10.13140/RG.2.2.27700.73604.
Iqbal, M. (2015). Regresi Data Panel (2): Tahap Analisis. Retrived From Https://Dosen. Perbanas. Id/Regresi-Data-Panel-2-Tahap-Analisis.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163–197.
Liu, M., Shi, Y., Wilson, C., & Wu, Z. (2017). Does family involvement explain why corporate social responsibility affects earnings management? Journal of Business Research, 75, 8–16. https://doi.org/https://doi.org/10.1016/j.jbusres.2017.02.001
Nalarreason, K. M., Sutrisno, T., & Mardiati, E. (2019). Impact of leverage and firm size on earnings management in Indonesia. International Journal of Multicultural and Multireligious Understanding, 6(1), 19–24.
Ningsih, S. (2015). Earning Management Melalui Aktivitas Riil Dan Akrual. Jurnal Akuntansi Dan Pajak, 16(01).
Nur Fadillah, I. (2022). PENGARUH TAX PLANNING DAN CSR TERHADAP MANAJEMEN LABA. SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan, 1(10 SE-Articles), 2253–2264. https://doi.org/10.54443/sibatik.v1i10.329
Octavia, E. (2017). Implikasi corporate governance dan ukuran perusahaan pada manajemen laba. Jurnal Akuntansi Multiparadigma, 8(1), 126–136.
Ontorael, R., & Geraldina, I. (2017). Trade-off Antara Manajemen Laba Akrual Dan Riil Pada Bank Konvensional Publik Di Indonesia. Indonesian Journal of Accounting and Finance, 14(1), 46–61.
Peraturan Otoritas Jasa Keuangan No. 51/POJK/03/2017 tentang Penerapan Keuangan Berkelanjutan Bagi Lebaga Jasa Keuangan, Emiten, dan Perusahaan Publik. https://www.ojk.go.id/id/kanal/perbankan/regulasi/peraturan-ojk/Documents/Pages/POJK-Penerapan-Keuangan-Berkelanjutan-bagi-Lembaga-Jasa-Keuangan,-Emiten,-dan-Perusahaan-Publik/SAL POJK 51 - keuangan berkelanjutan.pdf
Prasetya, P. J., & Gayatri, G. (2016). Pengaruh ukuran perusahaan terhadap manajemen laba dengan pengungkapan corporate social responsibility sebagai variabel intervening. E-Jurnal Akuntansi, 14(1), 511–538.
Puger, I. G. N. (2020). Teorema Chebychev dan Penyebaran Data Pada Kurve Normal: Suatu Kajian Statistik parametik. Daiwi Widya, 7 (1), 1-17.
Purnama, I., & Nurdiniah, D. (2019). Profitability, firm size, and earnings management: The moderating effect of managerial ownership. 5th Annual International Conference on Accounting Research (AICAR 2018), 41–46.
Rachman, F. F. (2018). Bank Bukopin Permak Laporan Keuangan, Ini Kata BI dan OJK. DetikFinance. https://finance.detik.com/moneter/d-3994551/bank-bukopin-permak-laporan-keuangan-ini-kata-bi-dan-ojk
Rahmawardani, D. D., & Muslichah, M. (2020). Corporate Social Responsibility Terhadap Manajemen Laba Dan Kinerja Perusahaan. Jurnal Riset Akuntansi Kontemporer, 12(2), 52–59.
Rezaee, Z., Dou, H., & Zhang, H. (2020). Corporate social responsibility and earnings quality: Evidence from China. Global Finance Journal, 45, 100473. https://doi.org/https://doi.org/10.1016/j.gfj.2019.05.002
Ruwanti, G., Chandrarin, G., & Assih, P. (2019). The Influence of Corporate Governance in The Relationship of Firm Size and Leverage on Earnings Management. International Journal of Innovative Science and Research Technology, 4(8), 142–147.
Santi, D. K., & Wardani, D. K. (2018). Pengaruh tax planning, ukuran perusahaan, corporate social responsibility (CSR) terhadap manajemen laba. Jurnal Akuntansi, 6(1), 11–24.
Yusuf, A. M. (2016). Metode penelitian kuantitatif, kualitatif & penelitian gabungan. Prenada Media.