Corporate social responsibility and earnings management in the banking industry in Indonesia: A simultaneous approach paper

Research output: Chapter in Book/Report/Conference proceedingConference contributionpeer-review

Abstract

The purpose of this study is to examine empirically the simultaneous relationship between corporate social responsibility and earnings management in banking industry. We use two proxies to measure earnings management: loans loss provision and security realized gains and losses. Whereas to measure corporate social responsibility, we use the result of content analysis based on checklist developed using GRI 3.1. We then divided it into strategic component and non-strategic component. The results show that there is a simultaneous relationship between non-strategic corporate social responsibility and earnings management in banking industry, which are mutually positive effect. However, we do not find any simultaneous relationship of strategic corporate social responsibility and earnings management. We only document one direct association only, which is earnings management negatively affect strategic corporate social responsibility, whereas strategic corporate social responsibility does not have any significant association with earnings management.

Original languageEnglish
Title of host publicationProceedings of the 32nd International Business Information Management Association Conference, IBIMA 2018 - Vision 2020
Subtitle of host publicationSustainable Economic Development and Application of Innovation Management from Regional expansion to Global Growth
EditorsKhalid S. Soliman
PublisherInternational Business Information Management Association, IBIMA
Pages3632-3642
Number of pages11
ISBN (Electronic)9780999855119
Publication statusPublished - 1 Jan 2019
Event32nd International Business Information Management Association Conference, IBIMA 2018 - Seville, Spain
Duration: 15 Nov 201816 Nov 2018

Publication series

NameProceedings of the 32nd International Business Information Management Association Conference, IBIMA 2018 - Vision 2020: Sustainable Economic Development and Application of Innovation Management from Regional expansion to Global Growth

Conference

Conference32nd International Business Information Management Association Conference, IBIMA 2018
CountrySpain
CitySeville
Period15/11/1816/11/18

Keywords

  • Corporate social responsibility
  • Earnings management
  • Non-strategic CSR
  • Strategic CSR

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