TY - GEN
T1 - Corporate social responsibility and earnings management in the banking industry in Indonesia
T2 - 32nd International Business Information Management Association Conference, IBIMA 2018
AU - Anugra, Sylvia Rianda
AU - Siregar, Sylvia Veronica
N1 - Publisher Copyright:
Copyright © 2018 International Business Information Management Association (IBIMA).
PY - 2018
Y1 - 2018
N2 - 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.
AB - 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.
KW - Corporate social responsibility
KW - Earnings management
KW - Non-strategic CSR
KW - Strategic CSR
UR - http://www.scopus.com/inward/record.url?scp=85063054553&partnerID=8YFLogxK
M3 - Conference contribution
AN - SCOPUS:85063054553
T3 - Proceedings 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
SP - 3632
EP - 3642
BT - Proceedings of the 32nd International Business Information Management Association Conference, IBIMA 2018 - Vision 2020
A2 - Soliman, Khalid S.
PB - International Business Information Management Association, IBIMA
Y2 - 15 November 2018 through 16 November 2018
ER -
