Abstract:
This research aims to test the influence of earning management and Corporate Governance on Corporate Social Responsibility. The research was conducted on primary and secondary industrial companies listed on the Indonesia Stock Exchange (IDX) using data from 2014 to 2020. Data analysis will be done by quantitative data analysis with regression analysis using panel data. The results showed that earning management has a negative effect on corporate social responsibility. Corporate governance has a positive effect on corporate social responsibility. The results of the study have implications in an academic and practical manner. This research will provide additional literature that is useful for the development of accounting science, especially the topic of corporate social responsibility. In practical terms, the results of this study can be a consideration in making decisions for company managers and considerations in policy making to make a regulation by the government.
Machine summary:
The results showed that earning management has a negative effect on corporate social responsibility.
This research will provide additional literature that is useful for the development of accounting science, especially the topic of corporate social responsibility.
Corporate concern in implementing CSR not only has a positive impact on the company's external parties such as addressing social, economic and environmental problems only (Devie et al.
In addition, companies must also be able to control risks or deviations that may arise in their operating processes that can interfere with CSR practices, one of which is earning management.
Thus corporate governance mechanisms, involving the system of rules, practices, and processes by which companies are directed and controlled, play an important role in CSR disclosure.
In addition, the results of regression analysis also showed that good corporate governance had a significant positive effect on CSR disclosure, H2 was received.
When companies implement good corporate governance, which is characterized by the principles of accountability, responsibility, transparency, transparency and fairness owned by companies in operating will increase their CSR disclosure.
This research examined the influence of earning management and corporate governance on CSR disclosure.
The results of this study found that earning management had a significant negative effect on CSR disclosure.
The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable.
Social responsibility and financial performance: The role of good corporate governance.
The mediating role of corporate social responsibility (CSR) disclosure on good corporate governance (GCG) and firm value.