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Basuki ,
Magister Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Airlangga
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Journal : Journal of Accounting and Investment

 1 
Standardized corporate social responsibility disclosure, assurance, and real earnings management: evidence from developing countries Santoso, Eko Budi; Basuki, Basuki; Isnalita, Isnalita
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20292

Abstract

Research aims: This study aims to present empirical evidence on the effect of social responsibility disclosure on real earnings management and the role of assurance in this relationship. This is based on a paradox, i.e., companies that publish standardized corporate social responsibility disclosures to project ethical business practices are also associated with accounting and financial scandals.Design/Methodology/Approach: This study was conducted on non-financial sector companies in developing countries that are members of ASEAN-4, namely Indonesia, Malaysia, Thailand, and the Philippines, which issued GRI-based social responsibility disclosures in the period 2013-2019, amounting to 285 companies with a total of 859 observations.Research findings: The results demonstrated that companies with standardized social responsibility disclosures tend to reduce their real earnings management practices. However, the assurance variable mitigates the negative effect of corporate social responsibility on real earnings management, implying that assurance provides false credibility. In an additional analysis, the samples were grouped based on board structure. The findings of this study are consistent with two-tier board structures, suggesting that a one-tier system provides better information quality.Theoretical contribution/Originality: The originality of this study lies in a comprehensive measurement of social responsibility disclosure variables using an index that gauges a combination of accountability and performance aspects. Furthermore, this study takes into account assurance as a variable representing the credibility of information, which surprisingly moderates the negative effect of social responsibility disclosure on real earnings management.Practitioner/Policy implication: The findings of this study underscore the importance of standardized social responsibility disclosure in mitigating managerial opportunistic behavior. The findings also highlight the need to enhance the assurance function to prevent its use as an opportunistic management tactic. 
Co-Authors 'Azizah, Alviatul . Zulfan A.A. Ketut Agung Cahyawan W Abbas, Dirvi Surya Adib , Affan Rizwanda Ahmad, Abdul Kadir Ahmad, Nurdian AHMADI Almasdi Syahza Amanda, Dea Prisca Anggraeni, Dwi Cahyati Anggriawan, Rendy Ani Kurniawati ARI KURNIAWAN Aryanti, Naning Wessiani Asnando asnando Azahraty, Azahraty Azahraty, Azahraty . Azhari, M. Alvi Bambang Tjahjadi Bayu Krisna Maharani Bayuaji Sanggoro , Heru Bella Paradita Budiman, Subhan Arif Burhanuddin Burhanuddin Candra, Mardi Candra, Rizki Adi Chandra, Tofik Yanuar Darma, Agung Suria Darmanijati, MRS Daryono, Rihab Wit Destiawan, Hisyam Ashar Destiawan, Hisyam Azhar Dian Anisa Rokhmah Wati Diana Suteja Dianita, Galuh Galuh Dwi Fitri Yudiantoro Dwi Jatmoko Edi Purwanta Ekasari, Satya Eko Budi Santoso Eko Saputro, Eko Ema Carnia Endang Wahyuni Eny Sulistyowati Fajarudi, Ahmad Farisi, Oria Alit Fitriani Sadim Klaida Fitriyatiningtyas, Silvani Aliffia GIP, Wijaya Gusti IP, Wijaya Habibi, Fandi Nur Ahmad Habriantono, Bakhroini Hadi, Fajar Satriya Hamdani Hamdani Harahap, Ali Asman Heri Widodo Hermiyanto, Bambang Hersulastuti, Hersulastuti Hia, Jarni Devita Faomasi Husnurrofiq, Husnurrofiq Hutagaol, Aureliya Hutahaean, Libert Imamatul Ummah Irfa’i, Mochamad Arif Irwan Adimas Ganda Saputra Irwhantoko, Irwhantoko Isman, Muhammad Ismunanda Ismed, Mohamad Isnalita Isnalita, Isnalita Isnanto, Bimo Arvi Aji Joko Purwanto Kessumowati, Dyah Ayu Kesumowati, Dyah Ayu Khabib Sholeh Khairunnisa, Luthfiyah Khariroh, Ummi Khiyana, A’izzatul Khonifa, Umni khuzaini, Khuzaini Kiswanto, Eric Nur Kundayati, Nuning Kurniawan, Yulianus Soni Kusnul Ciptanila Yuni K L., Widiastuti, L.H. Pasaribu, Adriel Laily Mutmainnah Larastanti, Renastasya Lingga Yuliana Ma’arif, Samsul Mahalisa, Galih Maharani, Ariq Dewi Mahmud Yusuf Mandala, Marga Mardhiyah Nadir, Mardhiyah Marlinda Marlinda Mashughestiningrum, Anggelya Maskur Maskur Maulana, Erfan Maulana, Muhammad Alfian Rifqi Maulia, Dina Ma’arif, Samsul Meilando, Ari Mohammad Nurcholis, Mohammad Muhammad Faisal Muhammad Thohir Mutamimah, Duwi Habsari Nahdhatul Anhar, Fatah Nailul Izzati Nainggolan, Marsudin Nanik Herawati Ngafif, Abdul Nugrahadi, Eko Warsiyanto Nur Kholis Nur Khowin, Ari Jalu Nuratia Rahma Nurhaeni, Komala Nurrohmah, Setyowati Nurul Hak, Mohammad Alaika Oktavia, Amanda Pitaloka, Amelia Ayu Prasetio, Aziz Prasetya, Eka Bagus Budi Prayitno Prayitno Priyo Suprobo Putri, Arie Rachma Putri, Rindu Yusticia Puspaning Putut Setiyadi, Dwi Bambang R, Tinting R. P1, Dewi, Rachmawati, Ulli Tiyas Rahayu, Yeni Dwi RAHMAT SETIAWAN Rahmi Widyanti Ratih Apri Utami Refa Firgiyanto Retno Eka Pramitasari Ristiyana, Suci Rita Hanafie Rohman, Fahmi Arief Sa'diyah, Halimatus Safitri, Syal Sabillah Ayu Safitri, Urmita Dwi Saifudin, Ivan Satia Utama, Anak Agung Gde Sembiring, Rinawati Setiawati, Tri Candra Setiyadi, D.P Putut Shodiq, M.D. Sihombing, Finiel Handani Tumalona Siregar, Indra Gunawan Soegeng Soetedjo Soetriono Soetriono Sorowutun, Monika Siba Sri Langgeng Ratnasari Sri Sugiarti Stiaji, Bayu Sukono . Sukri, M. Zayin Sulastini, Sulastini Suprapto Suprapto Susanto, Devani Avrillia Susatyo Adhi Pramono, Susatyo Adhi Syam, Muhammad Taufik Syamsiyah, Siti Thomas Tukirin, Thomas Tika, Sukma Agustin Dyan Tinting , Ruben Titik Purwati Widowati, Titik Purwati Tri Wahyu Saputra Triyono Triyono Ula, Hani' Ni'matul umi faizah Uyun Erma Malika Vega Kartika Sari Vitria, Aida Vivi Fitriani Wahono Wahono Wahyudi, Ade Widjajaatmadja, Dhody AR Widodo Widodo Widyani, Annisa Fitri Widyanti, Rahmi . Winoto, Agil Bayu Wirawan Fadly WITA WIDYANDINI Yahya, Alfajar Yohana Nursruwening, Yohana Zahrosa, Dimas Batara