Article Per Year (5 Year)
p-Index From 2019 - 2024
1.203
P-Index
This Author published in this journals
All Journal Indonesian Journal of Sustainability Accounting and Management Owner : Riset dan Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Business and Information System
Eka Noor Asmara
Politeknik YKPN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Business and Information System

 1 
Determinants of corporate social responsibility: Evidence of manufacturing companies in Indonesia Ronowati Tjandra; Yudi Santara Setyapurnama; Eka Noor Asmara; Supardi Supardi; Hasan Subagyo
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 4 No 2 (2022): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v4i2.133

Abstract

This study examined the effect of earnings management and the board of directors on corporate social responsibility disclosure. In this study, earnings management is measured using the modified Jones model, while corporate social responsibility disclosure is calculated using the corporate social responsibility disclosure index (CSRI). This study uses the CSRI index based on the Global Reporting Initiative (GRI) reporting standards disclosed by companies in their annual reports. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2021 period that met the sample criteria. This research was conducted with a regression analysis model. The results of this study state that earnings management positively influences corporate social responsibility disclosure, and corporate governance proxied by the board of directors negatively affects corporate social responsibility disclosure
Co-Authors Andriono Eko Yuniarto Budhi Purwantoro Jati Devi Widiyaningrum Djasmanuddin Djasmanuddin Hasan Subagyo Herbowo Herbowo Nanik Niandari Ronowati Tjandra Sidiq Ashari Sidiq Ashari Supardi Supardi YAVIDA NURIM Yudi Santara Setyapurnama