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All Journal IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam
Yudi Santara Setyapurnama
Politeknik Yayasan Keluarga Pahlawan Negara, Indonesia
Religion Economics, Econometrics & Finance

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Earnings management, corporate social responsibility and corporate governance in Indonesian banking industry Supardi Supardi; Yudi Santara Setyapurnama
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 5 No 1 (2020): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.5.1.2020.35-44

Abstract

Abstract This paper describes the research which investigates the moderating effect of corporate governance (CG) on the relationship of earnings management (EM) practices and corporate social responsibility (CSR) disclosure in companies listed on the Indonesia Stock Exchange. EM used in this study is the different between discretionary realized security gain or loss and discretionary loan loss provition. Data is obtained by purposive sampling process with a total sample of 138 out of 46 banking sector companies. The results showed that EM had not effect on CSR and audit committee has a negative effect on CSR, but independent commissioner does not affect CSR if tested together with EM.
Co-Authors A.M. Vianey Norpratiwi Asmara, Eka Noor Djasmanuddin Djasmanuddin Herbowo, H Sidiq Ashari Supardi Supardi Supardi Supardi