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Analysis of the Effect of Corporate Social Responsibility on Financial Performance With Earnings Management as a Moderating Variable

Analysis of the Effect of Corporate Social Responsibility on Financial Performance With Earnings Management as a Moderating Variable
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摘要 This study aims to obtain empirical evidence about the effect on the activity of earnings management practices of Corporate Social Responsibility （CSR）, and further examine the impact of these relationships （earnings management and CSR） effect on the financial performance of companies in the future. Samples used in this study were 27 companies listed in Indonesia Stock Exchange during the years 2006-2008. Data collected by puposive sampling method and statistical method used is ordinary least square regression. The study provides empirical evidence that companies that engage in the practice of earnings management have no influence on CSR activities. In addition, the second hypothesis, based CSR explained that the activities associated with earnings management practices negatively affect the company＇s financial performance in the future.
作者 Rahmawati Putri Septia Dianita
机构地区 Sebelas Maret University Bank Negara Indonesia
出处 《Journal of Modern Accounting and Auditing》 2011年第10期1034-1045,共12页 现代会计与审计（英文版）
关键词 corporate social responsibility earnings management corporate financial performance 企业社会责任 管理 盈余 财务 业绩 证券交易所 CSR 最小平方
分类号 F276.6 [经济管理—企业管理] F275 [经济管理—企业管理]
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Journal of Modern Accounting and Auditing
2011年 第10期

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