Pengaruh CSR, Profitabilitas, dan Leverage Terhadap Manajemen Laba dengan Kualitas Audit sebagai Variabel Moderasi

Rusliyawati Rusliyawati

Abstract


The purpose of this study is to examine the relationship of corporate social responsibility (CSR) on earnings management and the impact of and audit firm size on the association between corporate social responsibility (CSR) and earnings management, the association between Profitability and Earning Management and the association between Leverage and Eaning Management. The dependent variable that used in this study is earnings management. Corporate social responsibility (CSR), Profitability, and Leverage used as independent variable. Furthermore, this study used audit firm size as a moderating variable. The sample in this study consists of 117 mining companies that listed on Indonesia Stock Exchange in the period 2016-2020. The data that used in this study was secondary data and selected by using purposive sampling method. The technique of analysis used for examining the hypothesis was multiple regression analysis Based on the empirical results of this study show that corporate social responsibility (CSR) has positive significant influence on earnings managements but not significant in profitability and leverage with earning management. This study did not find the association of audit firm size between profitability and earnings management, but this study found the association of audit firm size between corporate social responsibility (CSR) and earnings management and also found the association of audit firm size between leverage and earning management.

Full Text:

PDF

References


Adisetiawan, R. (2011). Relevansi Nilai Informasi Akuntansi pada Indeks LQ45. Jurnal Akuntabilitas, 1 (1), 119–136.

Agustia, Dian. (2013). Pengaruh Faktor Good Corporate Governance, Free Cash Flow, dan Leverage ter-hadap Manajemen Laba. Jurnal Akuntansi dan Keuangan 15 (1):27-42

Almahrog, Y., Ali Aribi, Z., & Arun, T. (2018). Earnings management and corporate social responsibility: UK evidence. Journal of Financial Reporting and Accounting, 16(2), 311–332. https://doi.org/10.1108/JFRA-11-2016-0092

Alzoubi, E. S. S. (2016). Audit quality and earnings management: Evidence from Jordan. Journal of Applied Accounting Research, 17(2), 170–189. https://doi.org/10.1108/JAAR-09-2014-0089

Andi Field. (2011). Discovering Statistic Using SPSS. Publisher Sage.

Arfian Kurnia P, & Rr. Karlina A, K,. (2020). Analisis Hubungan Corporate Social Responsibility (CSR) dan Manajemen Laba dengan Kualitas Audit sebagai Variabel Moderasi. Diponegoro Journal of Ac-counting. Volume 9, Nomor 4, Tahun 2020, Halaman 1-11

Azizul Islam, M., & Deegan, C. (2008). Motivations for an organization within a developing country to report social responsibility information: evidence from Bangladesh. Accounting, Auditing & Accountability Journal, 21(6), 850–874.

Carey, P., Liu, L., & Qu, W. (2017). Voluntary corporate social responsibility reporting and financial statement auditing in China. Journal of Contemporary Accounting and Economics, 13(3), 244–262. https://doi.org/10.1016/j.jcae.2017.09.002

Chih, H. L., Shen, C. H., & Kang, F. C. (2008). Corporate social responsibility, investor protection, and earnings management: Some international evidence. Journal of Business Ethics, 79(1–2), 179–198. https://doi.org/10.1007/s10551-007-9383-7

Christiani, I., & Nugrahanti, Y. W. (2014). Pengaruh Kualitas Audit Terhadap Manajemen Laba. Jurnal Akuntansi Dan Keuangan, 16(1), 52–62. https://doi.org/10.9744/jak.16.1.52-62

Chung, R., Firth, M., & Kim, J.-B. (2005). Earnings management, surplus free cash flow, and external monitoring. Journal of Business Research, 58, 766–776. https://doi.org/10.1016/j.jbusres.2003.12.002

Craswell, A. T., Francis, J. R., & Taylor, S. L. (1995). Auditor brand name reputations and industry spe-cializations. Journal of Accounting and Economics, 20(3), 297–322. https://doi.org/10.1016/0165-4101(95)00403-3

Dechow, P. M., Sloan, Ri. G., & Sweeney, A. P. (1995). Detecting Earnings Management.The Accounting Review, 70(2), 193–225. https://doi.org/10.5694/j.1326-5377.1952.tb109167.x

Evy Roslita & Arsyad Daud.(2019). Pengaruh Kepemilikan Saham, Profitabilitas, Leverage, dan Pajak Tangguhan Terhadap Manajemen Laba dengan Kualitas Audit sebagai Variabel Pemoderasi. Esen-si: Jurnal Manajemen Bisnis. Volume.22 No 2

Gerayli, M. S., Yanesari, A. M., & Ma’atoofi, A. R. (2011). Impact of audit quality on earnings man-agement: Evidence from Iran. International Research Journal of Finance and Economics, 66(66), 77–84.

Ghozali, I. (2016a). Aplikasi Analisis Multivariate dengan Program SPSS (8th ed.). Badan Penerbit Univer-sitas Diponegoro.

Ghozali, I. (2016b). Aplikasi Analisis Multivariete dengan Program IBM SPSS 23 (8th ed.). Badan Penerbit Universitas Diponegoro.

Gras-gil, E., Manzano, M. P., & Fernández, J. H. (2016). Investigating the relationship between corporate social from Spain. BRQ Business Research Quarterly, 1–11. https://doi.org/10.1016/j.brq.2016.02.002

Griffin, J. J., & Weber, J. (2006). Examining the Beer Industry. Business and Society Journal, 45(4), 413–440. https://doi.org/10.1177/0007650306289399

Hong, Y., & Andersen, M. L. (2011). The Relationship Between Corporate Social Responsibility and Earn-ings Management: An Exploratory Study. Journal of Business Ethics, 104(4), 461–471. https://doi.org/10.1007/s10551-011-0921-y

Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial. Journal of Financial Eco-nomics, 3, 305–360. https://doi.org/http://dx.doi.org/10.1016/0304-405X(76)90026-X

Jones, J. J. (1991). Earnings Management During Import Relief Investigations. Journal of Accounting Re-search, 29(2), 193. https://doi.org/10.2307/2491047

Jordaan, L. A., de Klerk, M., & de Villiers, C. J. (2018). Corporate social responsibility and earnings man-agement of South African companies. South African Journal of Economic and Management Sciences, 21(1). https://doi.org/10.4102/sajems.v21i1.1849

Karim, A. K. M. W. (2010). Audit Pricing, Audit Concentration, and Big-4 Premium in Bangladesh. SSRN Electronic Journal, February, 1–43. https://doi.org/10.2139/ssrn.1613454

Kasmir. (2016). Analisa Laporan Keuangan. Jakarta: Raja grafindo persada.

Kim, Y., Park, M. S., & Wier, B. (2012). Is earnings quality associated with corporate social responsibility? Accounting Review, 87(3), 761–796. https://doi.org/10.2308/accr-10209

Muttakin, M. B., Khan, A., & Azim, M. I. (2015). “Corporate social responsibility disclosures and earn-ings quality: are they a reflection of managers’ opportunistic behavior?”. Managerial Auditing Journal, 30(3), 277–298.

Pesqueux, Y., Damak-Ayadi, S. (2005). Stakeholder Theory in Perspective. Corporate Governance: The International Journal of Business in Society, 5(2), 5-21. http://dx.doi.org/10.1108/14720700510562622

Prastowo D., Dwi. (2011). Analisis Laporan Keuangan. Yogyakarta: UPP STIM YKPN.

Pricewaterhouse Coopers, L. L. P. (2002). “Mandatory rotation of audit firms: Will it improve audit quality.” PricewaterhouseCoopers LLP.

Prior, D., Surroca, J., & Tribó, J. A. (2008). Are socially responsible managers really ethical? Exploring the relationship between earnings management and corporate social responsibility. Corporate Govern-ance: An International Review, 16(3), 160–177. https://doi.org/10.1111/j.1467-8683.2008.00678.x

Putriana, M., Artati, S., & Utami, V. J. (2018). Pengaruh Corporate Social Responsibility Terhadap Mana-jemen Laba Dengan Leverage Dan Growth Sebagai Variabel Control Pada Industri Farmasi Yang Terdaftar Di Bursa Efek Indonesia. J-MAS (Jurnal Manajemen Dan Sains), 3(2), 226. https://doi.org/10.33087/jmas.v3i2.60

Rusmin, R. (2010). Auditor quality and earnings management: Singaporean evidence. Managerial Auditing Journal, 25, 618–638. https://doi.org/10.1108/02686901011061324

Subramanyam, K. R. (1996). The pricing of discretionary accruals. Journal of Accounting and Economics, 22, 249–281. https://doi.org/10.1007/CBO9781139565332

Ullmann, A. A. (1985). Data in Search of a Theory: A Critical Examination of the Relationships among Social Performance, Social Disclosure, and Economic Performance of U. S. Firms. The Academy of Management Review, 10(3), 540–557.

Van Caneghem, T. (2004). The impact of audit quality on earnings rounding-up behaviour: some UK evidence. European Accounting Review, 13(4), 771–786. https://doi.org/10.1080/0963818042000216866

Vander Bauwhede, H., Willekens, M., & Gaeremynck, A. (2003). Audit firm size, public ownership, and firms’ discretionary accruals management. The International Journal of Accounting, 38, 1–22. https://doi.org/10.1016/S0020-7063(03)00004-9

Watts, R. L., & Zimmerman, J. L. (1990). Positive Accounting Theory: A Ten Year Perspective. The Accounting Review, 65(1), 131–156.




DOI: http://dx.doi.org/10.26418/jaakfe.v12i1.62072

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 Rusliyawati Rusliyawati

Indexed by:

   


Published By:

Jurusan Akuntansi, Fakultas Ekonomi*, Universitas Tanjungpura

*now Fakultas Ekonomi dan Bisnis