Article Per Year (5 Year)
p-Index From 2021 - 2026
5.617
P-Index
This Author published in this journals
All Journal IQTISHODUNA EL-MUHASABA El Dinar Jurnal Akuntansi Multiparadigma I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Ekonomi Syariah Teori dan Terapan KARSA: Jurnal Sosial dan Budaya Keislaman (Journal of Social and Islamic Culture) Jurnal Ilmiah Ekonomi Islam Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review Jurnal AKSI (Akuntansi dan Sistem Informasi) JURNAL AKUNIDA Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Iqtishoduna: Jurnal Ekonomi Islam PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Ulumuna: Jurnal Studi Keislaman BISEI: Jurnal Bisnis dan Ekonomi Islam Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Riset Akuntansi Politala Global Financial Accounting Journal Jurnal E-Bis: Ekonomi Bisnis Review of Islamic Economics and Finance EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Ilmiah Akuntansi Peradaban Perspektif Akuntansi JCA (Jurnal Cendekia Akuntansi) ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Nusantara Berbakti Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Atmosfer: Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, Dan Sosial Humaniora IIJSE International Journal of Economics, Business and Innovation Research At-Tasharruf: Jurnal Ekonomi dan Bisnis Syariah
Nanik Wahyuni ‎
Universitas Islam Negeri Maulana Malik Ibrahim, Malang, Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

Published : 54 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : AFRE Accounting Financial Review

 1 
The Mediation Role of Earnings Management on the Effect of Disclosure of Corporate Social Responsibility on Financial Performance Isywara, Aristi Prita; Prihatiningtias, Yeney Widya; Prastiwi, Arum; Wahyuni, Nanik
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.13174

Abstract

This study aims to analyze the effect of corporate social responsibility disclosure on financial performance through earnings management. This study develops agency theory and proves the relationship between CSR, earnings management and financial performance variables. Indicators of corporate social responsibility variables are social, economic, environmental, human rights, as well as employment practices and work convenience. Indicators of financial performance variables are Return on Equity (ROE) and Return on In-vestment (ROI). Earnings management variable indicators use the formula approach from Kothari. The research design uses a causality explanation. The population in this study are all mining companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The sampling method used is a census with a total of 50 samples. Data analysis used multiple regression methods. The results of this study indicate that corporate social responsibility has a negative effect on financial performance with ROI indicators and earnings management can mediate the effect of corporate social responsibility on financial performance with ROI indicators. JEL Classification: G32; Q56; M14; L25 DOI: https://doi.org/10.26905/afr.v7i3.13174
Co-Authors AA Sudharmawan, AA Achmad Sani Achmad Sani Supriyanto Adi Nugroho Ahmad Djalaluddin Ahmad Muhtadi Ridwan Ahmad Zaki Aldi Setiadi Arum Prastiwi Atik Purandari AUNUR ROFIQ Baiq Vica Artamevia Boge Triatmanto Daniel Happy Putra Dedy Mardiyansyah Doni Yusuf Bagaskara Eko Suprayitno Elliza Qudrun Nada Faiz Azizah Faiz Azizah Fetris Ika Firdaus Purwanti Firmanda, Alfifa Ayu Fredrika Losu Indah Yuliana Indah Yuliana Isnan Murdiansyah Isywara, Aristi Prita Kartika, Ulfi Kholilah Kholilah Lestari, Nimas Dewi Masyhuri Masyhuri Masyhuri Masyhuri Meldona Moch. Mahsun Mochamad Derry Revanza Mohammad Mahbubi Ali Mounadil, Abdelaziz Much Maftuhul Fahmi Muhammad Al Faruq Mustiayu Cahyanti Nevi Danila Nina Dwi Setyaningsih Noer Faizah Afinda Novi Lailiyul Wafiroh Nur Asnawi Nurharibnu Wibisono O, Ulfi Kartika Qanita, Ariza Qorina Lahadi Putri Rahman, Ahmad Taufiqur Rahmatika, Dewi Carrisa Ridan Muhtadi Rohmadi S Siswanto Salsa Billa Novitasari Sandra G.J.Tombokan Sari, Indra Mustika Sjenny Olga Tuju Sudarmanto, Eko Suhaimi, R. Suryani Suryani Ubaidillah Ubaidillah Ubaidillah Ubaidillah Ulfi Kartika Oktaviana Waeno, Mahamadaree Wicaksono, Ahmad Tibrizi Soni Yayuk Sri Rahayu Yeney Widya Prihatiningtias Yona Octiani Lestari Yuniarti Hidayah Suroso Putra Yusuf, Sitti Rabiah Zabidi, Naufal Rifqi Zulzilawati, Zulzilawati