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All Journal Jurnal Manajemen dan Bisnis FINANCIAL : JURNAL AKUNTANSI Jurnal Manajemen dan Bisnis Journal of Tourism Economics and Policy Jurnal Pengabdian Masyarakat Bestari (JPMB) Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Basic and Applied Accounting Research Journal Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Ilmiah Accusi Jurnal Ilmiah Accusi Jurnal Mahkota Bisnis (Makbis)
Sagala, Lamria
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Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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Corporate Philanthropy and Earnings Management: The Moderating Role of Accounting Conservatism Ginting, Mitha Christina; Situmorang, Duma Rahel; Sagala, Lamria; Sibarani, Apriani M; Silalahi, Mulatua P
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/7hrk6q26

Abstract

This research investigates the relationship between corporate philanthropy and earnings management practices, with particular emphasis on the moderating role of accounting conservatism in publicly listed companies. Drawing upon legitimacy theory, agency theory, and stakeholder theory, this study examines how corporate philanthropic activities influence managerial discretion in financial reporting and whether conservative accounting practices constrain opportunistic earnings manipulation. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 128 publicly listed companies across multiple countries (640 firm-year observations, 2020-2024), the research demonstrates that corporate philanthropy significantly reduces earnings management practices (β = -0.487, p < 0.001). Accounting conservatism substantially moderates this relationship (β = -0.356, p < 0.001), strengthening the negative effect of philanthropy on earnings management. The model explains 54.8% of earnings management variance. This study provides comprehensive empirical evidence of how corporate social responsibility initiatives, particularly philanthropic activities, interact with accounting quality mechanisms to enhance financial reporting integrity in contemporary business environments
Literasi Penyusunan Laporan Keuangan UMKM (Usaha Mikro, Kecil Dan Menengah) Pada Desa di Kecamatan Girsang Sipangan Bolon Kabupaten Simalungun Purba, Dimita Hemalli Premasari; Situmorang, Duma Rahel; Elisabeth, Duma M.; Silitonga, Ivo M.; Simanjuntak, Wesly A.; Nainggolan, Arison; Simanjuntak, Arthur; Sagala, Lamria; Silalahi, Mulatua P.; Sagala, Farida; Panjaitan, Rike Y.; Ginting, Mitha C.; Simanjuntak, Gracesiela Y.; Junita, Rahel; Purba, Sahala; Pasaribu, Dompak; Mesakh, Januardi; Sipayung, Tri Dharma; Simanjuntak, Rimky M. P.; Siahaan, Septony B.; Napitupulu, Merry Anna; Sembiring, Yosephine N.; Sibarani, Apriani M.
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 1 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

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Abstract

The Team in collaboration with Parapat Village, Kecamatan Girsang Sipangan Bolon Kabupaten Simalungun helps MSME actors in improving and developing their products through a accounting approach, recording transactions clearly, completely and correctly, so that in the end MSME actors can carry out their business activities. As a benefit of this assistance, in the form of cooperation carried out by two institutions, namely MSME actors will benefit from knowledge and skills to accounting and record transactions that are useful for decision making. For the Service Team, it will add relationships and understanding of community business activities.
Co-Authors Arison Nainggolan, Arison Arthur Simanjuntak Br Ginting, Wulan Febriyanti Butarbutar, Riska Septiani AMT Dona Pasaribu Duma Rahel Situmorang, Duma Rahel Elisabeth, Duma M. Elisabeth, Duma Megaria Farida Sagala Gaol, Musa Marolop Lumban Ginting, Mitha C. GINTING, Mitha Chirstina Ginting, Mitha Christina Ginting, Mitha Cristina Goh, Thomas Sumarsan Hutajulu, Romaida Ivo Maelina Silitonga Jamaluddin Jamaluddin Jennifer Junita, Rahel Melanthon Rumapea Merry Anna Napitupulu, Merry Anna Mesakh, Januardi Nadapdap, Kristanty M.N. Nadeak, Heri Ninta, Deva Panjaitan, Rike Y. Panjaitan, Rike Yolanda Purba, Dimita H Purba, Dimita H. P. Purba, Dimita H.P Purba, Dimita Hemalli Premasari Rasmulia Sembiring Robinhot Gultom, Robinhot Sahala Purba Sembiring, Gavin Egianta Sembiring, Yosephine N. Septony B. Siahaan, Septony B. Sianturi, Jeudi A.T.P. Sianturi, Riyan Andika Sibarani, Apriani M SIBARANI, APRIANI M. Silalahi, Mulatua P Silalahi, Mulatua P. Silitonga, Ivo M. Simanjuntak, Faido M Simanjuntak, Faido M. P. Simanjuntak, Faido M.P. Simanjuntak, Grace Y Simanjuntak, Gracesiela Y Simanjuntak, Gracesiela Y. SIMANJUNTAK, GRACESIELA YOSEPHINE Simanjuntak, M Doddy SIMANJUNTAK, MARKUS DODDY Simanjuntak, Rimky M. P. Simanjuntak, Wesly A. SIMANJUTAK, Arthur SIMANULLANG, Randy Lorenza Siregar, Jeremia Siti Normi, Siti Situmorang, Christina V Situmorang, Christina Verawaty Tiur Rajagukguk, Tiur Tri Dharma Sipayung, Tri Dharma Wesly Andri Simanjuntak, Wesly Andri