Corporate Social Responsibility and Earnings Management: Ethics Perspective

DOI

10.2991/978-94-6463-244-6_80How to use a DOI?

Keywords

Corporate Social Responsibility; Earnings Management; ethics

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.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Agnes Claribella Hidayat
AU  - Felizia Arni Rudiawarni
AU  - Rizky Eriandani
PY  - 2023
DA  - 2023/09/30
TI  - Corporate Social Responsibility and Earnings Management: Ethics Perspective
BT  - Proceedings of the 20th International Symposium on Management (INSYMA 2023)
PB  - Atlantis Press
SP  - 566
EP  - 571
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-244-6_80
DO  - 10.2991/978-94-6463-244-6_80
ID  - Hidayat2023
ER  -