EN
Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia
Abstract
This study aims to obtain empirical evidence of earnings management 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 earnings management, which leads to an enhanced CSR program, corresponds to weak profitability of the banking companies.
Keywords
Details
Primary Language
English
Subjects
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Journal Section
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Publication Date
September 1, 2016
Submission Date
September 1, 2016
Acceptance Date
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Published in Issue
Year 2016 Volume: 6 Number: 4
APA
Suteja, J., Gunardi, A., & Mirawati, A. (2016). Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia. International Journal of Economics and Financial Issues, 6(4), 1360-1365. https://izlik.org/JA23NZ49EM
AMA
1.Suteja J, Gunardi A, Mirawati A. Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia. IJEFI. 2016;6(4):1360-1365. https://izlik.org/JA23NZ49EM
Chicago
Suteja, Jaja, Ardi Gunardi, and Annisa Mirawati. 2016. “Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia”. International Journal of Economics and Financial Issues 6 (4): 1360-65. https://izlik.org/JA23NZ49EM.
EndNote
Suteja J, Gunardi A, Mirawati A (September 1, 2016) Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia. International Journal of Economics and Financial Issues 6 4 1360–1365.
IEEE
[1]J. Suteja, A. Gunardi, and A. Mirawati, “Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia”, IJEFI, vol. 6, no. 4, pp. 1360–1365, Sept. 2016, [Online]. Available: https://izlik.org/JA23NZ49EM
ISNAD
Suteja, Jaja - Gunardi, Ardi - Mirawati, Annisa. “Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia”. International Journal of Economics and Financial Issues 6/4 (September 1, 2016): 1360-1365. https://izlik.org/JA23NZ49EM.
JAMA
1.Suteja J, Gunardi A, Mirawati A. Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia. IJEFI. 2016;6:1360–1365.
MLA
Suteja, Jaja, et al. “Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia”. International Journal of Economics and Financial Issues, vol. 6, no. 4, Sept. 2016, pp. 1360-5, https://izlik.org/JA23NZ49EM.
Vancouver
1.Jaja Suteja, Ardi Gunardi, Annisa Mirawati. Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia. IJEFI [Internet]. 2016 Sep. 1;6(4):1360-5. Available from: https://izlik.org/JA23NZ49EM