Abstract
This study aims to examine empirically the effect of real earnings manipulation to CSR disclosure. A proxy for real earnings manipulation using models Roychowdhury (2006). CSR disclosure is measured using Corporate Social Disclosure Index (CSDI) based item reporting standard Global Reporting Initiative (GRI) are disclosed in the company's annual report. The study sample consisted of 261 manufacturing companies in 2012-2014. The results showed real earnings manipulation significant positive effect on CSR disclosure.Keywwords: Earnings Manipulation, Corporate Social Responsibility, Manufacturing Companies.
Highlights
Corporate Social Responsibility merupakan suatu konsep bahwa perusahaan tidak hanya bertanggungjawab terhadap pemilik modal (Stockholder), namun juga memiliki tanggungjawab terhadap seluruh pemangku kepentingan
Kata This study aims to examine empirically the effect of real earnings manipulation to CSR disclosure
The results showed real earnings manipulation significant positive effect on CSR disclosure
Summary
Pengukuran manipulasi laba real diproksi dengan abnormal cash flows from operating, abnormal production costs, dan abnormal discretionary expenses dengan menggunakan model Roychowdhury (2006). Penelitian ini mengukur nilai abnormal dari ketiga manipulasi laba real diukur dengan residual dari model dan diestimasi per perusahaan (Kim et al 2012). CFOt/At-1 = α0 + α1(1/At-1) + β1(St/ At-1) + β2(ΔSt/At-1) + et Untuk masing-masing perusahaan abnormal cash flow of operation (AB_CFO) adalah residual dari model. Penelitian ini menggunakan nilai absolut dari manipulasi laba real. Pengukuran pengungkapan CSR menggunakan indikator yang dikeluarkan oleh Global Reporting Initiatives (GRI) versi 3.0 yang berjumlah 78 item. Indeks pengungkapan tanggung jawab sosial perusahaan (Corporate Social Responsibility Index) adalah penjumlahan dari seluruh itemitem CSR berdasarkan GRI yang diungkapkan di dalam laporan tahunan perusahaan dibagi dengan total item keseluruhan.
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