JAAF (Journal of Applied Accounting and Finance)
Vol 4, No 1 (2020): JAAF (Journal of Applied Accounting and Finance)

The Effect of Bonus Plan, Political Cost and Earning Management toward Social and Environment Disclosure Quality

Gabriella Ebri Rosani (Accounting Study Program, Faculty of Business President University, Cikarang, Indonesia)
Setyarini Santosa, S.E., MAFIS, Ak. (Universitas Presiden, Indonesia)



Article Info

Publish Date
30 Sep 2020

Abstract

This research examines whether bonus plan, political cost, and earning management have influence to the social and environment disclosure quality or corporate social responsibility This research is important due to the increasing level of public awareness to the social and environmental disclosures that in turn, it can be used as part of the corporate strategy to attract the market as well as the stakeholder.  There are 45 companies used as samples and are taken from the manufacturing companies listed in Indonesia Stock Exchange for the period of 2013-2017. Using multiple linear regression, the finding from this research shows that both earning management and political cost have positive significant effect towards social and environment disclosure quality, while bonus plan has insignificant effect towards social and environment disclosure quality.

Copyrights © 2020






Journal Info

Abbrev

JAAF

Publisher

Subject

Economics, Econometrics & Finance

Description

JAAF Journal of Applied Accounting and Finance is a biannual double blind peer reviewed journal published in two period, March and September. This professional journal devoted to the development of accounting and financial disciplines both in theory and practice. The policy of the journal is to ...