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All Journal Jurnal Reviu Akuntansi dan Keuangan Conference In Business, Accounting And Management (Cbam) 2012 JURNAL ECONOMIA Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma IJIBE (International Journal of Islamic Business Ethics) Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Bubungan Tinggi: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Nusantara Mengabdi Engagement: Jurnal Pengabdian Kepada Masyarakat
Luluk Muhimatul Ifada
Universitas Islam Sultan Agung Semarang
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Journal : Conference In Business, Accounting And Management (Cbam) 2012

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Peran Corporate Social Responsibility Disclosure Dalam Memediasi Mekanisme Corporate Governance Dan Earning Management Terhadap Corporate Financial Performance Luluk Muhimatul Ifada; Siti Istiqomah
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

The corporate social responsibility (CSR) has to be based on triple bottom lines those are social, environmental, and financial. The corporate governance mechanism is represented by managerial ownership, institutional ownership, proportion of independent commissioner board, and existence of audit committee. The objectives of this study is to examine the influence corporate governance mechanism to earnings management, CSR disclosure and corporate financial performance and examines the influence of earnings management to CSR disclosure and corporate financial performance. Beside that, this study also examines the influence of corporate governance mechanism to corporate financial performance mediated by earnings management and CSR disclosure and the influence of earnings management to corporate financial performance mediated by CSR disclosure. Earnings management and CSR as intervening variables in this study. This study takes 84 companies sample by purposive sampling in the manufacturing sector at the Indonesian Stock Exchange, which were published in financial report from 2007-2009. The analysis method used of this research is Partial Least Square (PLS) . The results of this study showed that: (1) corporate governance mechanism have positive correlation but not significant to earnings management and corporate financial performance. (2) corporate governance mechanism have positive significant influence to CSR disclosure. (3) earnings management have positive correlation but not significant to CSR disclosure and corporate financial performance. (4) earnings management and CSR disclosure doesn’t intervening variables in the relation of corporate governance mechanism to corporate financial performance. (5) CSR disclosure doesn’t intervening variable in the relation of earnings management to corporate financial performance.Keyword : Corporate Governance Mechanism, Earnings Management, CSR disclosure, Corporate Financial Performance.
Co-Authors Acep Komara Andwiani Sinar Asri Ardian Adhiatma Chrisna Suhendi Chrisna Suhendi Fatmasari Sukesti Hendar Hendar Ken Sudarti Kentris Indarti Khoirul Fuad Khoirul Fuad Kiryanto - Kusumadewi, Nia Lisa Kartikasari Mamdukh Budiman Maya Indriastuti Maya Indriastuti Mutoharoh Mutoharoh N Nurcahyono Naila Najihah Naila Najihah Nia Kusumadewi Nunung Ghoniyah Nurcahyono Nurcahyono Olivia Fachrunnisa Retno Tri Handayani Rustam Hanafi Rustam Hanafi Siti Istiqomah Sri Anik Sri Layla Wahyu Istanti Sri Sulistyowati Tiara Puspitasari, Tiara Widiatmoko, Jacobus Winarsih Winarsih Winarsih Winarsih Yunandriatna, Yunandriatna Zainal Alim Adiwijaya