Detail Inovasi Perguruan Tinggi


Tema: Moderating Effect of Earnings Management on The Relationship between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia
Judul: Moderating Effect of Earnings Management on The Relationship between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia
Perguruan Tinggi: Universitas Pasundan
Jenis/sdm: dosen/0415048801#0415066903

Tahun: 2016

This study aims to obtain empirical evidence of earnings management (EM) as a moderating variable between corporate social responsibility (CSR) and

profitability. This research was conducted by taking a sample of banking companies listed in the Indonesia Stock Exchange in 2010-2014. Data were

collected using purposive sampling. The statistical method used was moderated regression analysis. Findings proved that CSR disclosure positively

and significantly influences a company’s profitability. By contrast, eaarnings management had a negative and significant influence as the moderating

variable on the relationship between CSR and a company’s profitability. These results suggested that a high level of EM, which leads to an enhanced

CSR program, corresponds to weak profitability of the banking companies.