Corporate Social Responsibility and Earnings Management: Ethics Perspective

Agnes Claribella Hidayat, Felizia Arni Rudiawarni and Rizky Eriandani ()
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Agnes Claribella Hidayat: University of Surabaya
Felizia Arni Rudiawarni: University of Surabaya
Rizky Eriandani: University of Surabaya

A chapter in Proceedings of the 20th International Symposium on Management (INSYMA 2023), 2024, pp 566-571 from Springer

Abstract: Abstract The purpose of this study is to provide empirical evidence and determine how corporate social responsibility (CSR) influences earnings management. This study utilized 305 samples selected using the purposive sampling technique. From 2017 to 2021, the research sample consists of all primary sector companies listed on BEI in the agricultural and mining sectors. CSR measurement uses content analysis. Using multiple linear regression to process data. According to the study’s findings, CSR can mitigate earnings management actions. CSR consistently opposes earnings management in the agriculture industry in an additional analysis. Meanwhile, the results are insignificant in the mining industry.

Keywords: Corporate Social Responsibility; Earnings Management; ethics (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-244-6_80

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DOI: 10.2991/978-94-6463-244-6_80

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