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All Journal International Journal of Educational Research and Social Sciences (IJERSC)
Rizal Syafiie, Moh.
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Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Uncovering the Relationship between Corporate Social Responsibility (CSR), Fraudulent Financial Statements (FFS), and Culture: A Literature Review Study Rizal Syafiie, Moh.; Herawaty, Netty; Mansur, Fitrini; Safelia, Nela; Kusumastuti, Ratih
International Journal of Educational Research & Social Sciences Vol. 6 No. 3 (2025): June 2025 ( Indonesia - Nigeria - Uzbekistan - Philippines )
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v6i2.947

Abstract

This study aims to examine the relationship between Corporate Social Responsibility (CSR), Fraudulent Financial Statements (FFS), and Culture through a Systematic Literature Review (SLR) approach. CSR is a form of corporate social responsibility that covers economic, social, and environmental aspects. At the same time, FFS is the manipulation of financial statements that aims to present information that does not match the actual conditions. The relationship between these two concepts is debated in the literature because although CSR is expected to increase transparency and accountability, cases of FFS are still common even in companies that claim to implement CSR well. Through the SLR method, this study collects and analyzes previous studies in the past five years to identify the relationship patterns and factors influencing CSR, FFS, and Culture. The results show uncertainty, with some studies supporting that CSR can reduce FFS risk through increased ethics and transparency. In contrast, other studies find that CSR can be used as a legitimization tool to hide manipulative practices. This research enriches the accounting and financial management literature by providing a more comprehensive understanding of the role of CSR in FFS control and its practical implications for firms and stakeholders.
Firm Value Study Of Idx Bumn20 Companies In Indonesia Rizal Syafiie, Moh.; Setiabudi, Acong; Huliawati, Riska
International Journal of Educational Research & Social Sciences Vol. 4 No. 3 (2023): June 2023
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v4i3.657

Abstract

The study was conducted because the phenomenon associated with IDX BUMN20 in the banking sector supports the index and is the top gainer. The aimed of this study is to examine the impact of financial performance on corporate value in the banking sector using the PER indicator (Price Earnings Ratio), mediated by the DER (Debt to Equity Ratio), and using the ROA indicator (Return on Assets). is to judge ratio). Listed in the IDX BUMN20 index. The object of this study is the banking sector listed on the Indonesian stock exchange IDX BUMN20. It has five sample companies analyzed for the period 2016-2021. This type of study uses a quantitative approach with purposive sampling techniques and WarpPLS 7.0. as a data analysis tool. The results showed that financial performance impacted enterprise value and DER (debt-to-equity ratio). On the other hand, the debt-toequity ratio has no impacted with enterprise value.
Co-Authors Fitrini Mansur Huliawati, Riska Nela Safelia Netty Herawaty Ratih Kusumastuti Setiabudi, Acong