IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam
Vol 5 No 1 (2020): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam

Earnings management, corporate social responsibility and corporate governance in Indonesian banking industry

Supardi Supardi (Akademi Akuntansi YKPN Yogyakarta)
Yudi Santara Setyapurnama (Akademi Akuntansi YKPN Yogyakarta)

Article Info

Publish Date
26 Mar 2020

Abstract

Abstract This paper describes the research which investigates the moderating effect of corporate governance (CG) on the relationship of earnings management (EM) practices and corporate social responsibility (CSR) disclosure in companies listed on the Indonesia Stock Exchange. EM used in this study is the different between discretionary realized security gain or loss and discretionary loan loss provition. Data is obtained by purposive sampling process with a total sample of 138 out of 46 banking sector companies. The results showed that EM had not effect on CSR and audit committee has a negative effect on CSR, but independent commissioner does not affect CSR if tested together with EM.

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Journal Info
IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam
Website

Abbrev

home

Publisher

Forum Dosen Ekonomi dan Bisnis Islam

Subject

Religion Economics, Econometrics & Finance

Description

Jurnal IMANENSI sangat menghargai pikiran-pikiran baru, inovatif, kritis dan menantang utuk memicu lahirnya konsep dan praktik ekonomi yang Islami sesuai maqashid syariah (tujuan syariah) untuk kemaslahatan/kesejahteraan umat serta kemajuan peradaban yang lebih baik. Tujuan dari jurnal IMANENSI ini ...