scholarly journals Corporate Social Responsibility and Accrual-Based Earnings Management: Evidence from Nigeria

2021 ◽  
Vol 12 (5) ◽  
pp. 15
Author(s):  
Chinwe Claire Amake ◽  
Obehioye Usiomon Akogo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Stock Exchange ◽  
Control Variable ◽  
Least Square ◽  
Firm Characteristics ◽  
Manufacturing Companies ◽  
Socially Responsible ◽  
Corporate Social

This study examines the effect of corporate social responsibility (CSR) on accrual based-earnings management (AEM) nexus. We employed the use of panel least square analysis to test twenty (20) manufacturing companies quoted on the Nigerian Stock Exchange (NSE) for a period of seven (7) years (2013-2019). The study used corporate social responsibility as the independent variable, earnings management as the dependent variable and firm characteristics variables as the control variable. In utilizing the econometric models unreceptive to endogeneity, our result shows that corporate social responsibility has a positive and significant relationship with accrual based-earnings management. In addition, the study finds that firm size and leverage both have a negative and insignificant relationship with accrual based-earning management while profitability has a positive but insignificant relationship with accrual based-earnings management in Nigeria. The results show that more socially responsible firms have higher quality accruals. This suggests that manufacturing firms in Nigeria are likely to engage more in earnings management while increasing their corporate social responsibility. Hence, managers in manufacturing companies in Nigeria, have a tendency to take advantage of corporate social responsibility practices according to the environment they find themselves in.   Received: 8 July 2021 / Accepted: 8 August 2021 / Published: 5 September 2021

Corporate Social Responsibility and Earnings Management: The Moderating Role of Family Ownership

2019 ◽  
Vol 12 (1) ◽  
Author(s):  
Asif Saeed ◽  
Aijaz Mustafa Hashmi ◽  
Attiya Yasmin Javid
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Family Firms ◽  
Negative Impact ◽  
Stock Exchange ◽  
Least Square ◽  
Family Ownership ◽  
Corporate Social ◽  
The Impact

This study aims to explore the impact of family ownership on the relationship among corporate social responsibility (CSR) and earning management (EM) in Pakistan. Data is collected from nonfinancial listed firms on Pakistan Stock Exchange (PSE) for the period 2009-2017. Our results of pooled ordinary least square regression indicate that CSR has significant negative impact on EM. Furthermore, results also indicate that association between CSR and EM is moderated by family ownership. Family firms which perform CSR activities are less involved in EM as compare to nonfamily firms perform CSR activities. This variation in behavior of EM in family and non-family firms can possibly be explained by socioemotional wealth theory. Keywords: Corporate Social Responsibility, Earnings Management, Family Ownership

scholarly journals Pengungkapan Corporate Social Responbility terhadap Tax Aggressiveness

2019 ◽  
Vol 4 (1) ◽  
pp. 39-43
Author(s):  
Dwi Lestari ◽  
Ely Kartikaningdyah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Least Square ◽  
Manufacturing Companies ◽  
Analysis Model ◽  
Tax Aggressiveness ◽  
Ordinary Least Square Regression ◽  
Csr Disclosure ◽  
Corporate Social

The aim of this study is to examine the effect of corporate social responsibility (CSR) to corporate tax aggressiveness. The independent variable is used in this study is corporate social responsibility disclosure.While the dependent variable in this study is tax aggressiveness that measured using two effective tax rates measures. This study is a replication of and use 151 manufacturing companies that listed on the Indonesia Stock Exchange as the sample. Samples were selected by purposive sampling method and finally obtained 62 manufacturing companies per year that fulfill the criterias. Data were analyzed using ordinary least square regression analysis model. The result shows that the higher the level of CSR disclosure of a corporation, the higher is the level of tax aggressiveness.

scholarly journals Tax Aggressiveness Affected by Corporate Social Responsiblity, Earnings Management, and Audit Quality

2020 ◽  
Vol 12 (2) ◽  
pp. 196-214
Author(s):  
Noveryan Irfansyah ◽  
Icuk Rangga Bawono ◽  
Irianing Suparlinah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Audit Quality ◽  
Stock Exchange ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Corporate Social Responsiblity ◽  
Corporate Social

This study aims to examine whether tax aggressiveness can be affected by corporate social responsibility, earnings management and audit quality. This study uses manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018 as research objects with a total of 165 companies. In determining the sample in this study using a purposive sampling method, and obtained a total sample of 46 companies and a study period of 3 years so that the sample size becomes 138 data units. The results of this study indicate that tax aggressiveness can not be affected by corporate social responsibility, tax aggressiveness can be affected positively and significantly by earnings management and tax aggressiveness can be affected negatively and significantly by audit quality.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY DAN EARNINGS MANAGEMENTS: SUDUT PANDANG STAKEHOLDER THEORY

2020 ◽  
Vol 9 (2) ◽  
pp. 139-149
Author(s):  
Novi Kantasilo Tan ◽  
Permata ayu Widyasari ◽  
Maria Eugenia Hastuti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Stock Exchange ◽  
Negative Relationship ◽  
Linear Regression Method ◽  
Manufacturing Companies ◽  
Significant Negative Relationship ◽  
Negative Effect ◽  
Corporate Social

This study aims to examine the effect of corporate social responsibility on earnings management. Earnings management, as the dependent variable, is proxied by discretionary accruals (DACC). While corporate social responsibility, as an independent variable, is measured by adjusted GRI standards. This study uses sample manufacturing companies listed on the Indonesia Stock Exchange during the period 2012-2016. The number of samples used in this study amounted to 423. The findings, based on the linear regression method, indicate that corporate social responsibility has a significant negative effect on earnings management.  To conform to the result, a robustness test was performed and found a significant negative relationship between dummy corporate social responsibility and earnings management. Dummy 1 for the company which disclose CSR above average, 0 for the company disclose CSR below average. So it can be concluded that the company that focuses on corporate social responsibility has lower earnings management. For leverage, size, and ROA, as control variables, showed no significant effect on earnings management.

scholarly journals Aggressiveness tax in indonesia

2018 ◽  
Vol 22 (2) ◽  
pp. 239
Author(s):  
Sofia Prima Dewi ◽  
Cynthia Cynthia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Data Processing ◽  
Earnings Management ◽  
Empirical Evidence ◽  
Firm Size ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Corporate Social

The purpose of this study was to obtain empirical evidence about the influence of liquidity, corporate social responsibility, earnings management, and firm size against tax aggressiveness on manufacturing companies listed consistently in the Indonesia Stock Exchange during the year 2013-2015. This study used a sample of sixty-four manufacturing companies. This study uses a software program Eviews for data processing. These results indicate that liquidity has an influence on tax aggressiveness, while corporate social responsibility, earnings management, and firm size have no influence on tax aggressiveness.

scholarly journals PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL

2020 ◽  
Vol 5 (1) ◽  
pp. 83
Author(s):  
Akhmad Darmawan ◽  
Yudhistira Putragita ◽  
Purnadi Purnadi ◽  
Sunardi Sunardi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Control Variable ◽  
Manufacturing Companies ◽  
Analysis Techniques ◽  
The Subject ◽  
Corporate Social ◽  
Positive Effect

The research aims to examine the effect of profitability and leverage on firm value with Corporate Social Responsibility as a moderating variable and company size as a control variable. The subject of this research uses manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. Data collection techniques used in this study were purposive sampling and with a sample size of 107 samples. While the data analysis techniques used in this study is classic multiple regression analysis with absolute. The analysis shows that profitability has a positive and significant effect on firm value, while leverage has a negative and significant effect on firm value, and Corporate Social Responsibility is able to moderate, then firm size has a significant positive effect on firm value

scholarly journals The Interaction Between Corporate Social Responsibility and Earnings Management Using Board Characteristics as Moderating Variable

2019 ◽  
Vol 7 (1) ◽  
pp. 1415
Author(s):  
Fiola Finomia Honesty
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Stock Exchange ◽  
Educational Background ◽  
Manufacturing Companies ◽  
Corporate Governance Mechanisms ◽  
Corporate Social ◽  
The Relationship

This study aims to examine the moderating effect of the characteristics of the board of commissioners on the relationship between corporate social responsibility disclosure and earnings management. The research sample consisted of 30 manufacturing companies listed on the Indonesia Stock Exchange during the period 2010-2015. The results obtained show a significant effect of corporate social responsibility on earnings management. In addition, the characteristics of the board of commissioners such as the board of commissioner's educational background and the frequency of board of commissioners meetings strengthen the relationship between corporate social responsibility and earnings management Keywords: corporate social responsibility, corporate governance mechanisms, earnings management, characteristics of the board of commissioners

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 4 (2) ◽  
pp. 68-79
Author(s):  
Junardi Junardi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Partial Least Square ◽  
Least Square ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Corporate Social

Abstract:  This study aims to obtain empirical evidence regarding the effect of Corporate Social Responsibility disclosure toward firm value which is moderated by firm size. The form of research using associative. The data collection can be collected on financial statements, annual reports of manufacturing companies which are published by Indonesia Stock Exchange, journal, and internet. Based on the collection of samples using purposing sampling techniques found the number of samples of this study were 40 of sample company in manufactur sector listed in Indonesia Stock Exchange in 2015-2017. Data analysis techniques using Partial Least Square (PLS) with the SmartPLS 3.0 software. The results of this study conclude that CSR has a positive significant effect on firm value and firm size does not significant effect on firm value. Futhermore, firm size as a moderating variable can not be strenghen the influence of CSR on firm value. Keyword: CSR, Firm size, Firm ValueAbstrak: Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh pengungkapan Corporate Social  Responsibility terhadap nilai perusahaan yang dimoderasi oleh ukuran perusahaan. Bentuk penelitian menggunakan asosiatif kausal. Pengumpulan data dilakukan dengan studi dokumentasi  dan studi pustaka yang bersumber pada laporan keuangan dan laporan tahunan perusahan manufaktur yang dipublikasikan di Bursa Efek Indonesia. Pengambilan sampel menggunakan teknik purposive sampling didapatkan jumlah sampel dipenelitian ini sebanyak 40 perusahaan  manufaktur. Teknik analisis data menggunakan Partial Least Square (PLS) dengan bantuan software SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa CSR berpengaruh positif signifikan terhadap nilai perusahaan, dan ukuran perusahaan tidak berpengaruh signifikan tehadap nilai perusahaan. Kemudian, ukuran perusahaan sebagai variabel moderasi tidak mampu memperkuat pengaruh antara CSR terhadap nilai perusahaanKata Kunci: CSR, Ukuran perusahaan, Nilai Perusahaan

scholarly journals Determinant of The Corporate Social Responsibility Disclosure

ETIKONOMI ◽  
2017 ◽  
Vol 16 (2) ◽  
pp. 161-172
Author(s):  
Uun Sunarsih ◽  
N. Nurhikmah
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multiple Regression Analysis ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Csr Disclosure ◽  
Corporate Social

Corporate Social Responsibility (CSR) has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional ownership affecting CSR disclosure. This suggests institutional ownership structure can act in monitoring the company. Independent board has not effected on CSR, it failed to monitor the actions of top management. Profitability has not effected on the disclosure of CSR, it enabled the company to have two perspectives on CSR. The most companies view CSR as a deduction from earnings. CSR disclosure has not affect the size of the CSR disclosure area.DOI: 10.15408/etk.v16i2.5236

scholarly journals The Effect of Environmental Performance, Foreign Ownership and Leverage to Disclosure of Corporate Social Responsibility (Study on Manufacturing Companies in Indonesia Stock Exchange)

2015 ◽  
Vol 3 (2) ◽  
pp. 08-13
Author(s):  
Musfialdy Musfialdy ◽  
Enni Savitri
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Linear Regression Method ◽  
Manufacturing Companies ◽  
Ownership Type ◽  
Sample Data ◽  
Corporate Social

Objective - The purpose of this study is to examine the effect of environmental performance, foreign ownership and leverage to disclosure of corporate social responsibility (CSR). Methodology/Technique - CSR of disclosure in this study using performance indicators based GRI (Global Reporting Initiatives). Data collection using purposive sampling method for manufacturing companies in Indonesia stock exchange in 2011 through 2013, there were 85 companies in the sample. Data were analyzed by multiple linear regression method. Findings - The result shows that the environmental performance and leverage effect on disclosure of corporate social responsibility, while foreign ownership doesn't affect on disclosure of corporate social responsibility. Novelty - this study adds to the variable debt and foreign ownership Type of Paper - Empirical Keywords: Corporate Social Responsibility, Environmental Performance, Foreign Ownership and leverage

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