PENGARUH TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL
DOI:
https://doi.org/10.35129/simak.v18i02.146Keywords:
Corporate Governance, Manajemen Laba, Pengungkapan Tanggung Jawab SosialAbstract
This research aims to test corporate governance and earning management to corporate social responsibility disclosure. Sample on this resesarch are 62 manufacturing companies and is family company that chosen by purposive sampling method. According to the analysis result, this research shows that earning management has positive and significant impact to corporate social responsibility disclosure and corporate governance that proxied with board of commissioner stated that there is positive relation on corporate social responsibility disclosure, on independent commissioner proportion doesn’t affect significantly to corporate social responsibility disclosure, and on audit committee has significant impact on corporate social responsibility disclosure.
Downloads
References
Burgstahler, D. and I. D. Dichev. (1997). Earnings Management to Avoid Earnings Decreases and Losses. Journal of Accounting and Economics. Vol 24, pp. 99-126.
Chih, et al. (2008). Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence. Journal of Business Ethics. pp 79:179-198.
Cohen, D., A. Dey, and T. LYS. (2008). Real and Accrual Based Earnings Management in the Pre and Post Sarbanes Oxley periods. The Accounting Review. Vol. 83, pp. 757-787.
Cohen, D. A, Zarowin, P. (2010). Accrual Based and Real Earnings Management Activities Around Seasoned Equity Offerings. Journal Of Accounting and Economics. Vol. 50 (1), pp. 2-19.
Elkington, John (1998), Cannibals With Forks: The Triple Bottom Line in 21st Century Business, Gabriola Island, BC: New Society Publishers
Kazemian, S and Z. M. Sanusi. (2015). Earnings Management and Ownership Structure.
Lisboa, Ines. (2017). Impact of financial crisis and family control on earning management of Portuguese listed firms.
Madura, Jeff. (2009). International Corporate Finance 9th Edition, South Western.
Prior, D. et al. (2008). Are Socially Responsible Managers Really Ethical?. Exploring the Relationship Between Earnings Management and Corporate Social Responsibility. Journal Compilation Vol 16 No 3, May.
Ronald, S., Ng, S., & Daromes, F. E. (2019). Corporate Social Responsibility as Economic Mechanism for Creating Firm Value. Indonesian Journal of Sustainability Accounting and Management, 3(1), 22-36.
Roychowdhurry, S. (2006). Earnings Management through Real Activities Manipulation.Journal of Accounting and Economics 42. pp.335-370.
Sembiring, Eddy Rismanda. (2003). Kinerja Keuangan, Political Visibility, Ketergantungan Pada Hutang, dan Pengungkapan Tanggung Jawab Perusahaan. Simposium Nasional Akuntansi VI
Sulastini, R. (2007). pengaruh karakteristik perusahaan terhadap Social disclosure perusahaan manufaktur yang telah go public. Skripsi. Semarang: Universitas negeri Semarang.
Wang, D. (2006). Pendiri kepemilikan keluarga dan kualitas laba. Jurnal Akuntansi Penelitian, 44 (3), 619-656.
Zang, A. (2012). Evidence on the Trade-Off between Real Activities Manipulation and Accrual Based Earnings Management. The Accounting Review. Vol. 87 (2), pp. 675-703.
