PENGARUH EARNINGS MANAGEMENT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE FINANCIAL PERFORMANCE PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2010-2012
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Pengungkapan Corporate Social Responsibility, Earnings management, Corporate Financial Performance
Abstract
Penelitian ini bertujuan untuk menemukan bukti empiris mengenai pengaruh earnings management terhadap pengungkapan Corporate Social Responsibility (CSR) dan pengaruh pengungkapan CSR terhadap corporate financial performance di masa depan yang dimoderasi oleh earnings management. Penelitian ini menggunakan pendekatan kuantitatif dengan metode non-probability sampling. Sedangkan metode analisis data menggunakan statistic deskriptif dan regresi linear berganda. Penelitian ini menggunakan sampel berupa perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2010- 2012. Jumlah sampel yang digunakan dalam penelitian ini adalah sebanyak 90 sampel. Hasil penelitian menunjukkan bahwa earnings management tidak memiliki pengaruh sigmifikan terhadap pengungkapan CSR. Selain itu, hubungan antara pengungkapan CSR dan corporate social performance yang dimoderasi oleh earnings management juga menunjukkan pengaruh yang tidak signifikan.
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References
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Prior, D., Surroca, J., & Tribó, J. A. (2008). Are socially responsible managers really ethical? Exploring the relationship between earnings management and corporate social responsibility. Corporate Governance: An International Review, 16, 160-1
Rahmawati, dan Putri Septia Dianita. 2011. Analysis of the Effect of Corporate Social Responsibility on Financial Performance With Earnings Management as a Moderating Variable. Journal of Modern Accounting and Auditing, Vol.7
Bursa Efek Indonesia. www.idx.co.id
Cespa, G. and Cestone, G. 2007. Corporate social responsibility and managerial entrenchment, Journal of Economics and Management Strategy,16(3): 741–71.
Chih, H L, Shen, C H & Kang, F C, 2008, ’Corporate social responsibility, investor protection, and earnings management: some international evidence’, Journal of Business Ethics, vol.79, pp179-198.
Davidson III, W. N., Jiraporn, P., Kim, Y. S. and Nemec, C. 2004. Earnings Management Following Duality-Creating Successions:Ethnostatistics, Impression Management, and Agency Theory, Academy of Management Journal, 47: 267–75.
DeAngelo, L. (1986). Accounting numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders, The Accounting Review, 400-420.
Dechow, Patricia M., R.G. Sloan, and A.p. Sweeney. 1995. Detecting Earnings Management. The Accounting Review, 70, 193-225
Dechow, P., R.G. Sloan, and AP. Sweeney (1996). "Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by SEC". Contemporary Accounting Research Vol. 13 No.1, p.1-36.
Fraser, Lyn M., and Aileen Ormiston. 2010. Understanding Financial Statements. Tenth Edition.
Hackston, D., & Milne, M. J. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing & Accountability Journal, 9(1), 77-108.
Hopkins, Michael. 2004. Corporate Social Responsibility & International Development: Is Business The Solution?. Earthscan, First Edition, UK
Ikatan Akuntan Indonesia (IAI). 2009. Standar Akuntansi Keuangan. Jakarta: Salemba Empat.
Jensen, M. C. and W. H. Meckling. 1976. Theory of the Firm : Managerial Behavior, Agency Cost, and Ownership Structure. Journal of Financial Economics, 3, 305-360
Jones, J. 1991. Earnings Management during import Relief Investigations, Journal of Accounting Research, Vol.29, pp193–228.
Jones, T. M. 1995. Instrumental Stakeholder Theory: A Synthesis of Ethics and Economics, Academy of Management Review, 20: 404-437.
McGuire, J.B., Sundgren, A. and Schneeweis, T. (1988) Corporate Social Responsibility and Firm Financial Performance, Academy of Management Journal, 31, 854–872.
Patten, D.M. and Trompeter, G. (2003) Corporate Responses to Political Costs: An Examination of the Relation between Environmental Disclosure and Earnings Management, Journal of Accounting and Public Policy, 22, 83-94.
Prior, D., Surroca, J., & Tribó, J. A. (2008). Are socially responsible managers really ethical? Exploring the relationship between earnings management and corporate social responsibility. Corporate Governance: An International Review, 16, 160-1
Rahmawati, dan Putri Septia Dianita. 2011. Analysis of the Effect of Corporate Social Responsibility on Financial Performance With Earnings Management as a Moderating Variable. Journal of Modern Accounting and Auditing, Vol.7
Published
2014-09-01
Section
Bidang Akuntansi (AK)
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