Articlediamond2020

CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA DAN KINERJA PERUSAHAAN

Devi Dwi Rahmawardani · Muslichah Muslichah

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

Abstract

This study aims to analyze the direct and indirect effects of Corporate Social Responsibility (CSR) on company performance through earnings management. The objects in this study are companies incorporated in LQ45 in the 2016-2018 period. Samples were taken using a purposive sampling method. The data of this study were analyzed using path analysis. The results showed four important findings: (1) the influence of CSR on company performance is positive and significant, (2) CSR has a negative and significant effect on earnings management, (3) the effect of earnings management on company performance is not significant (4) earnings management cannot mediate the effect of CSR on company performance.

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2010Strategic management a stakeholder approach 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings 2012Is Earnings Quality Associated with Corporate Social Responsibility?1995Constructing a research database of social and environmental reporting by UK companies 2009Financial accounting theory 2019Study on the Relationship between CSR and Financial Performance 2018The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable 2017Corporate social performance and its relation with corporate financial performance: International evidence in the banking industry

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