Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Darmawan Citrajaya
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN AKTIVITAS CSR DALAM DIMENSI TATA KELOLA, LINGKUNGAN, DAN SOSIAL TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2017-2018) Darmawan Citrajaya; Imam Ghozali
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.079 KB)

Abstract

This study aims to investigate the relationship between corporate social responsibility, governance dimension of CSR, environmental dimension of CSR, and social dimension of CSR on earnings management. The independent variable in this research is CSR, governance dimension of CSR, environmental dimension of CSR, and social dimension of CSR. While the dependent variable used in this study is earnings management.This study uses secondary data from the financial information provided on Bloomberg database of companies listed on the Indonesian Stock Exchange. Using purposive sampling method, the 92 samples selected from non-financial sector which published its financial statements from 2017-2018. Multiple regression analysis is the test used to study the relationship between CSR, governance dimension of CSR, environmental dimension of CSR, and social dimension of CSR on earnings management.The results show that environmental dimension of CSR may be an organizational device that has negative impact to earnings management practices. Furthermore, we found no significant impact of total CSR, governance, and social dimension of CSR on earnings management practices.
Co-Authors Imam Ghozali