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Year 2016, Volume: 6 Issue: 4, 1360 - 1365, 01.09.2016

Abstract

Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia

Year 2016, Volume: 6 Issue: 4, 1360 - 1365, 01.09.2016

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.

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Details

Other ID JA33HT49PJ
Journal Section Research Article
Authors

Jaja Suteja This is me

Ardi Gunardi This is me

Annisa Mirawati This is me

Publication Date September 1, 2016
Published in Issue Year 2016 Volume: 6 Issue: 4

Cite

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.
AMA 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. September 2016;6(4):1360-1365.
Chicago Suteja, Jaja, Ardi Gunardi, and Annisa Mirawati. “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, no. 4 (September 2016): 1360-65.
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 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, 2016.
ISNAD 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 6/4 (September 2016), 1360-1365.
JAMA 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, 2016, pp. 1360-5.
Vancouver 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):1360-5.