Corporate Governance, Corporate Social Responsibility Disclosure and Earnings Management

DOI

10.2991/aicar-18.2019.14How to use a DOI?

Keywords

earnings management; corporate governance; corporate social responsibility

Abstract

The aim of this study is to examine the influence of corporate governance and corporate social responsibility disclosure on earnings management practice. Corporate governance measured by board of director, independent board and institutional ownership. The population in this study consist of non-financial firm that listed in Indonesia Stock Exchange from 2014-2016 and the sample are 94 non-financial firms. Sampling method used is purposive sampling and to test the hypothesis using a multiple regression. The result of this study show that corporate governance do not have influence on earnings management and corporate social reporting disclosure negatively influence on earnings management. The social responsibility activities on the annual report will make financial information more reliable for those who used the financial statements. Companies that reveal more information about their company's activities will be more restrictive to earnings management practices.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Silvy Christina
AU  - Nico Alexander
PY  - 2019/02
DA  - 2019/02
TI  - Corporate Governance, Corporate Social Responsibility Disclosure and Earnings Management
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 62
EP  - 65
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.14
DO  - 10.2991/aicar-18.2019.14
ID  - Christina2019/02
ER  -