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Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia

Jaja Suteja · Ardi Gunardi · Annisa Mirawati

31 citations0/0 files storedInternational Journal of Economics and Financial Issues

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

This study aims to obtain empirical evidence of earnings management as a moderating variable between corporate social responsibility (CSR) and profitability. This research was conducted by taking a sample of banking companies listed in the Indonesia Stock Exchange in 2010–2014. Data were collected using purposive sampling. The statistical method used was moderated regression analysis. Findings proved that CSR disclosure positively and significantly influences a company's profitability. By contrast, eaarnings management had a negative and significant influence as the moderating variable on the relationship between CSR and a company's profitability. These results suggested that a high level of earnings management, which leads to an enhanced CSR program, corresponds to weak profitability of the banking companies.Keywords: corporate social responsibility, earnings management, profitability, banking sector, IndonesiaJEL Classifications: G2, M14

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References

2003Earnings management and investor protection: an international comparison 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*2012Is Earnings Quality Associated with Corporate Social Responsibility?2000Opportunity Platforms and Safety Nets: Corporate Citizenship and Reputational Risk 2008Are Socially Responsible Managers Really Ethical? Exploring the Relationship Between Earnings Management and Corporate Social Responsibility 2001An Empirical Investigation of the Relationship Between Change in Corporate Social Performance and Financial Performance: A Stakeholder Theory Perspective 2010Effects of different dimensions of corporate social responsibility on corporate financial performance in tourism-related industries 2007Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence

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