THE INFLUENCE OF THE LEVEL OF CORPORATE SOCIAL
RESPONSIBILITY DISCLOSURES TO EARNINGS QUALITY
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Institusion
Universitas Atma Jaya Yogyakarta
Author
Tamba, Stelah Yanuaristi
Subject
Public Sector Accounting
Datestamp
2016-02-02 09:06:50
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)
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)
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