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All Journal PROFIT : Jurnal Administrasi Bisnis
Nia Mardiana Nia
Universitas Brawijaya
Economics, Econometrics & Finance

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CORPORATE GOVERNANCE AND SOCIALLY RESPONSIBLE ON ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT IN INDONESIA'S SOE ENTERPRISES Nia Mardiana Nia; Nila Firdausi Nuzula; Cacik Rut Damayanti
PROFIT: JURNAL ADMINISTRASI BISNIS Vol. 16 No. 2 (2022): PROFIT : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.254 KB) | DOI: 10.21776/ub.profit.2022.-16.02.6

Abstract

This study aims to analyze the implementation of governance practices and social activities in minimizing earnings management practices by strengthening conservative reporting practices in Indonesian state-owned companies. This study uses an explanatory model and uses 10 SOE companies listed on IDX 2014-2019 as a sample. Our findings reveal that the corporate governance has no significant effect on conservative financial reporting practices so that this triggers the ineffectiveness of companies in avoiding earnings management practices. Meanwhile, it was found that CSR practices had a significant effect in minimizing managers in SOE companies to act opportunistically, but did not significantly affect implementing conservative reporting practices.
Co-Authors Cacik Rut Damayanti Nila Firdausi Nuzula