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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Journal of Accounting and Investment AKRUAL: Jurnal Akuntansi Business and Finance Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Media Akuntansi dan Perpajakan Indonesia (MAPI) Jurnal Riset Akuntansi dan Keuangan FISCAL: Jurnal Akuntansi dan Perpajakan
Eko Budi Santoso
UNIVERSITAS CIPUTRA SURABAYA
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Standardized corporate social responsibility disclosure, assurance, and real earnings management: evidence from developing countries Eko Budi Santoso; 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. 
THE INFLUENCE OF BOARD CHARACTERISTICS ON CSR DISCLOSURE: AN EMPIRICAL STUDY OF THE FINANCIAL SECTOR IN INDONESIA Santoso, Eko Budi; Hariyono, Cherish Sheverine
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i2.16955

Abstract

This study examines how the characteristics of a company's board of directors affect Corporate Social Responsibility (CSR) reporting in 104 Indonesian financial firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. It explores how factors like board gender diversity, age, size, tenure, financial expertise, and narcissism influence CSR disclosure. The research focuses on the board of directors because in their roles as decision-makers, especially in shaping CSR strategies and reporting. By analyzing these characteristics, the study aims to understand how the board's characteristics impact their decisions related to CSR. Despite the financial sector’s relatively low environmental impact, its strong CSR performance raises critical questions about the authenticity of its disclosure, which is the focus of this research. A key innovation of this study is its use of these regulations as a benchmark for measuring CSR, alongside its exclusive focus on board characteristics in the financial sector. By analyzing the connection between board of directors’ characteristics and CSR disclosure, the findings aim to provide valuable insights for investors, government agencies, regulators, and CSR institutions. Ultimately, this research explores how board characteristics influence the transparency of CSR disclosures in Indonesia's financial industry.
Co-Authors Alvin Fabian Anastasia Filiana Ismawati Basuki Basuki Basuki Basuki Charly Hongdiyanto Doho, Sisilia Zealion Ellyzabeth Sonia Saeguso Fanny Septina Felicia Tanjaya Gunawan, Sherley Hariyono, Cherish Sheverine Isnalita Ivan Yudhistira Wiyono Ivan Yudhistira Wiyono, Ivan Yudhistira J.E. Sutanto Jeremy Swandhana Jessica Ivana Limba Kazia Laturette Luky Patricia Widianingsih Maria Asumpta Evi Marlina Meiliana Tan Sherly Novia Salim Sindy Ponto Stanislaus Adnanto Mastan, Stanislaus Adnanto Tanjaya, Felix Leonardo Tommi Adrian Hartanto Wendra Hartono Wirawan ED Radianto Yopy Junianto