Hubungan Tingkat Pengungkapan dan Kinerja Corporate Social Responsibility Serta Manajemen Laba: Pengujian Teori Ekonomi dan Sosio-Politis
Keywords:CSR performance, CSR disclosure, earnings management.
AbstractThe objective of this research is to examine the relationship among corporate social responsibility (CSR) performance, CSR disclosure, and earnings management. Using purposive sampling technique, this research obtain 143 observation as research sample which are PROPER participants for 2009-2013 observations period. Hypotheses testing was conducted using SEM Partial Least Squares (PLS). The results of this research show consistent findings that CSR performance affects positively CSR disclosure. This finding indicate a support for economic-based theory especially signalling theory. The result also shows that companies that have higher level of CSR disclosure tend to have lower practice of earnings management. There is no an empirical evidence for relationship between CSR performance and earnings management.
Anggraeni, Fr. (2006). Corporate Social Disclosure and Its Influencing Factors. Makalah The 9th Indonesian National Symphosium in Accounting.
Cahyonowati, N. (2010). Pelaporan dan Kinerja Pertanggungjawaban Lingkungan Perusahaan-perusahaan Publik di Indonesia. Laporan Penelitian DIPA FEB Undip.
Cahyonowati, N. (2011). Kompensasi Manajemen dan Manajemen Laba: Pengujian Bonus Plan Hypothesis dalam konteks Indonesia. Laporan Penelitian DIPA FEB Undip.
Cahyonowati, N. (2012). Adopsi IFRS dan Kualitas Informasi Akuntansi: Sebuah Studi Eks-ploratori. Laporan Penelitian DIPA FEB Undip
Carroll, A. (1979). A three-dimensional conceptual model of corporate performance. The Academy of Management Review, 4(4), 497–505.
Chih, H., Shen, C., & Kang, F. (2008). Corporate social responsibility, investor protecttion, and earnings management: Some international evidence. Journal of Business Ethics, 79(1/2), 179–198.
Clarkson, P. M., Li, Y., & Richardson, G. (2008). Revisiting the relation between environmenttal performance and environmental disclosure: An empirical analysis. Accounting, Organisations and Society, 33, 303-327.
Garriga, E. & Mele´, D. (2004). Corporate social responsibility theories: Mapping the territory. Journal of Business Ethics, 53(1/2), 51–71.
Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Accounting. Auditing & Accoun-tability Journal, 8(2), 47–77.
Hong, Y. & Andersen, M. (2011). The Relationship Between Corporate Social Responsibility and Earnings Management: An Exploratory Study. Journal of Business Ethics, 104, 461–471.
Jensen, M. & Meckling, W. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3, 305–360.
Kementrian Negara Lingkungan Hidup. (2012). Laporan hasil penilaian PROPER periode 2011-2012.
Kim, Y., Park, M. S., & Wier, B. (2012). Is earnings quality associated with corporate social responsibility? The Accounting Review, 87(3), 761–796.
Leuz, C., Nanda, D., & Wysocki, P. (2003). Earnings management and investors protection: An international comparison. Journal of Financial Economics, 69(3), 505–527.
Moser, D. & Martin, P. (2012). A Broader Perspective on Corporate Social Responsibility Research in Accounting. The Accounting Review, 87(3), 797-806.
Patten, D.M. (2002). The relation between environmental performance and environmental disclosure: a research note. Accounting, Organizations and Society, 27(8), 763–773.
Patten, D. & Trompeter, C. (2003). Corporate responses to political costs: an examination of the relation between environmental disclosure and earnings management. Journal of Accounting and Public Policy, 22, 83–94.
Porter, M. E. & Kramer, M. R. (2006). The link between competitive advantage and corporate social responsibility. Harvard Business Review, 84(12), 78–92.
Prior, D., Surroca, J., & Tribo, J. (2008). Are socially responsible managers really ethical? Exploring the relationship between earnings management and corporate social responsibility. Corporate Governance,16(3), 160–177.
Suratno, Bondan Ignatius. (2006). The Effect Environmental Performance on Environmental Disclosure and Economic Performance. Thesis on Magister of Accounting of Diponegoro Unversity. Unpublished.
Authors who publish with this journal agree to the following terms:
- Authors retain the copyright and publishing right, and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) followingthe publication of the article, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).<a href="http://creativecommons.org/lice