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All Journal Journal of Accounting and Investment AKTSAR: Jurnal Akuntansi Syariah SEIKO : Journal of Management & Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JAF- Journal of Accounting and Finance Accounting Profession Journal (APAJI) Jurnal Pengabdian Kepada Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Research Horizon Jurnal Akuntansi Kontemporer
Muliati Muliati
Universitas Tadulako
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Journal of Accounting and Investment

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Do Corporate Social Responsibility and Investor Protection Limit Earnings Management? Evidence from Indonesia and Malaysia Muliati Muliati; Arung Gihna Mayapada; Abdul Pattawe
Journal of Accounting and Investment Vol 22, No 3: September 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (724.641 KB) | DOI: 10.18196/jai.v22i3.11515

Abstract

Research aims: This study aims to investigate the effect of corporate social responsibility on earnings management by considering the impact of investor protection.Design/Methodology/Approach: This study’s population was plantation companies listed in Indonesia Stock Exchange and Malaysia Stock Exchange. The period of this study was from 2012 to 2017. Moreover, the hypotheses testing technique used was multiple regression analysis.Research findings: This study’s results revealed that corporate social responsibility disclosure and investor protection significantly affected earnings management.Theoretical contribution/Originality: These results support the ethics hypothesis stating that companies committed to ethics view earnings management unethical behavior. This study also verifies the relationship between legal systems and earnings management. 
Co-Authors Abdul Kahar Abdul Pattawe Abdullah, Muhammad Ikbal Andi Chairil Furqan Andi Mattulada Arief Budi Santoso Arista Arista Arung Gihna Mayapada Erlina Djaniba Femilia Zahra Fikry Karim Irfandi A. Noyo Kasmawati Kasmawati Muhammad Bakri Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdulllah Mustamin Mustamin Nina Yusnita Yamin Nurdin, Jurana Rahayu Indriasari Tampang Tampang Totanan, Chalarce Yulia Gita Samir Yulianti Yulianti Yustiana Djaelani Zainuddin Zainuddin