The effect of earnings management and media exposure on corporate social responsibility disclosure with corporate governance as a moderating variable

Ruri Rahayu, Gugus Irianto and Arum Prastiwi
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Ruri Rahayu: Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia
Gugus Irianto: Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia
Arum Prastiwi: Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2021, vol. 10, issue 7, 220-229

Abstract: This study aims to determine and analyze the effect of earnings management and media exposure on corporate social responsibility disclosure moderated by corporate governance. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a five-year period from 2016 to 2020. The sample selection used the purposive sampling method so that a total of 67 observations met the specified criteria. This study was tested using multiple linear regression and Moderated Regression Analysis. The results of this study provide empirical evidence that earnings management and media exposure have a positive effect on corporate social responsibility disclosure. Corporate governance with the proxies of the board of commissioners, independent commissioners and audit committees in weakening the influence of earnings management on corporate social responsibility disclosures each shows insignificant results. Meanwhile, corporate governance with the proxies of the board of commissioners and the audit committee was found to be able to strengthen the influence of media exposure on corporate social responsibility disclosure. However, independent commissioners cannot strengthen the influence of media exposure on corporate social responsibility disclosure. Key Words:Earnings Management, Media Exposure, Corporate Social Responsibility Disclosure, Corporate Governance

Date: 2021
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