Corporate Governance, Corporate Social Responsibility Disclosure and Earnings Management
- 10.2991/aicar-18.2019.14How to use a DOI?
- earnings management; corporate governance; corporate social responsibility
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.
- © 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/).
Cite this article
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 -