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All Journal Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi
Joseph, Corina
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Economics, Econometrics & Finance

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Journal : AKRUAL: Jurnal Akuntansi

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The Corporate Social Responsibility Disclosure Reflect Ethical and Provides A Signal in the Form of Good News Zaman, Muhammad Zaki Adriansyah; Supriyono, Edy; Sumarta, Nurmadi Harsa; Joseph, Corina
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p137-150

Abstract

ntroduction/Main Objectives: The study's novelty examines the effect of CSR disclosure on twofactors that appear within the company: internal factors in the form of earnings management bycompany management and external factors in the form of investors’ responses by investors outsidethe company. Background Problems: This study aims to test empirical evidence about the effect ofCSR disclosure on earnings management and investors’ response to the non-financial sector ofcompanies in Indonesia. Research Methods: The research data is sourced from 720 sustainabilityreports and annual report data of non-financial companies listed on the IDX during 2018-2021with a purposive sampling method. Finding/Results: The results showed that CSR disclosure hurtsearnings management and positively affects investors’ responses. Conclusion: This study indicatethat CSR disclosure reflects ethical behaviour so that financial reports are more transparent andearnings management practices will decrease, while CSR disclosure provides a signal in the formof good news that could attract investors to buy company shares.
Co-Authors Aini, Annisa Qurrota Edy Supriyono Nurmadi Harsa Sumarta, Nurmadi Harsa Nurrahmawati, An Rahmawati, Wulan Zaman, Muhammad Zaki Adriansyah