INTERRELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND CORPORATE SOCIAL RESPONSIBILITY REPORTING Research on Indonesian Listed Companies in BEI for 2012-2013

PRASETYA, Alif Rishal and FAISAL , Faisal (2015) INTERRELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND CORPORATE SOCIAL RESPONSIBILITY REPORTING Research on Indonesian Listed Companies in BEI for 2012-2013. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This research aims to examine the interrelationship between earnings management (EM) and corporate social responsibility reporting (CSR). This research uses GRI G3.1 Indeces to measure CSR while earnings management is measured with real activities manipulation proxie. Population of this research is all Indonesian Listed Companies in Indonesian Stock Exchange for the year 2012 and 2013. Companies from financial and banking groups are excluded because they have the characteristics of assets which are very different from the other industries. Two-Stages Least Squares (2SLS) Analysis on SPSS22 is used to examine the data. This research indicates that there is simoultanity relationship between earnings management and CSR reporting. But then, only CSR reporting which affects earnings management practices, but it isn’t found prove that earnings management affects CSR reporting.

Item Type:Thesis (Undergraduate)
Additional Information:earnings management, corporate social responsibility reporting, real activities manipulation, simoultanity relationship
Uncontrolled Keywords:earnings management, corporate social responsibility reporting, real activities manipulation, simoultanity relationship
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:46535
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:05 Oct 2015 09:41
Last Modified:05 Oct 2015 09:41

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