THE INFLUENCE OF THE LEVEL OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES TO EARNINGS QUALITY

Tamba, Stelah Yanuaristi (2015) THE INFLUENCE OF THE LEVEL OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES TO EARNINGS QUALITY. . pp. 1-14.

[img] Text
JURNALEAI18810.pdf
Download (1MB)

Abstract

This research is aimed to examine the influence of the level of corporate social responsibility disclosures to earnings quality. The proxy of earnings quality is discretionary accruals of earnings management. Sample of this research are companies in mining sector listed in IDX year 2012-2014. The results show the level of corporate social responsibility significantly influence to earnings quality. This research does not support the theory that said the level of corporate social responsibility disclosure has positive influence, but this research support the “Multiple Objectives hypothesis” by Chih et al., (2008)

Item Type: Article
Uncontrolled Keywords: corporate social responsibility disclosure, earnings quality, earnings management, discretionary accruals
Subjects: Financial Accounting > Public Sector Accounting
Divisions: Fakultas Ekonomi > Akuntansi Internasional
Depositing User: Editor UAJY
Date Deposited: 02 Feb 2016 09:11
Last Modified: 11 Feb 2016 08:47
URI: http://e-journal.uajy.ac.id/id/eprint/8647

Actions (login required)

View Item View Item
E-Journal Universitas Atma Jaya Yogyakarta is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.