Open AccessThe Interaction Between Corporate Social Responsibility and Earnings Management Using Board Characteristics as Moderating Variable
Author(s) -
Fiola Finomia Honesty
Publication year - 2019
Publication title -
wahana riset akuntansi/wahana riset akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2656-0348
pISSN - 2338-4786
DOI - 10.24036/wra.v7i1.104565
Subject(s) - accounting , earnings management , stock exchange , corporate governance , business , corporate social responsibility , sample (material) , moderation , earnings , social responsibility , public relations , finance , political science , psychology , social psychology , chemistry , chromatography
This study aims to examine the moderating effect of the characteristics of the board of commissioners on the relationship between corporate social responsibility disclosure and earnings management. The research sample consisted of 30 manufacturing companies listed on the Indonesia Stock Exchange during the period 2010-2015. The results obtained show a significant effect of corporate social responsibility on earnings management. In addition, the characteristics of the board of commissioners such as the board of commissioner's educational background and the frequency of board of commissioners meetings strengthen the relationship between corporate social responsibility and earnings management Keywords: corporate social responsibility, corporate governance mechanisms, earnings management, characteristics of the board of commissioners