Effect of Corporate Governance And Disclosure of Corporate Social Responsibility on The Quality of Financial Statements

<p class="Ventura-Abstract">The aim of this study was to analyze the effect of the disclosure of corporate social responsibility on the quality of the financial reports and the disclosure of corporate social responsibility mediation on the financial report quality of corporate governance. The dependent variable, financial report quality, was measured by earnings management (RAM); while, the independent variables, corporate social responsibility disclosure and corporate governance, were measured byCSRindex andCGIindex. Meanwhile, the control variables were the negative value of operating cash flow, profit, debt ratio, market volatility, and operating cycle. The sample was manufacturing companies listed in Indonesia Stock Exchange in the period of 2013-2015. The sampling method was purposive sampling and the technique of analysis was multiple linear regression. The results showed that corporate social responsibility disclosure significantly and negatively affectedRAMand the mediation of corporate social responsibility disclosure on the effect of corporate governance did not affect the quality of the financial reports.</p>

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PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP KINERJA PERUSAHAAN

Equity ◽

10.34209/equ.v21i1.634 ◽

2019 ◽

Vol 21 (1) ◽

pp. 93

Author(s):

Chintya Chintya

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Intellectual Capital ◽

Secondary Data ◽

Annual Reports ◽

Company Performance ◽

Manufacturing Companies ◽

Financial Reports ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

The purpose of th is study was to test empirically the influence of Intellectual Capital and Corporate Sociall Responsibility Disclosure to the performance of companies in Indonesia. Intellectual capital is measured using Pulic method (VAIC) and Corporate Social Responsibility Disclosure measured by using CSDI (CSR Index). Company performance is proxied with company profitability that is measured by Return on Assets. Data used in this study is secondary data, consist of annual reports, financial reports, and sustainability reports. The sample used in this study was chosen by using purposive sampling method with the aim to get the sample according to the criteria. The sample in this study amounted to 76, which consisted of 19 manufacturing companies of the basic and chemiccal industry sectors during the period 2013 to 2016. The results showed that intellectual capital and corporate social responsibility disclosure positively affect the financial performance of the company

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The effect of earnings management and media exposure on corporate social responsibility disclosure with corporate governance as a moderating variable

International Journal of Research in Business and Social Science (2147-4478) ◽

10.20525/ijrbs.v10i7.1471 ◽

2021 ◽

Vol 10 (7) ◽

pp. 220-229

Author(s):

Ruri Rahayu ◽

Gugus Irianto ◽

Arum Prastiwi

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Audit Committee ◽

Media Exposure ◽

Audit Committees ◽

Manufacturing Companies ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

This study aims to determine and analyze the effect of earnings management and media exposure on corporate social responsibility disclosure moderated by corporate governance. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a five-year period from 2016 to 2020. The sample selection used the purposive sampling method so that a total of 67 observations met the specified criteria. This study was tested using multiple linear regression and Moderated Regression Analysis. The results of this study provide empirical evidence that earnings management and media exposure have a positive effect on corporate social responsibility disclosure. Corporate governance with the proxies of the board of commissioners, independent commissioners and audit committees in weakening the influence of earnings management on corporate social responsibility disclosures each shows insignificant results. Meanwhile, corporate governance with the proxies of the board of commissioners and the audit committee was found to be able to strengthen the influence of media exposure on corporate social responsibility disclosure. However, independent commissioners cannot strengthen the influence of media exposure on corporate social responsibility disclosure.

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Jurnal Profita ◽

10.22441/profita.2019.v12.01.012 ◽

2019 ◽

Vol 12 (1) ◽

pp. 160

Author(s):

Siska Widia Utami

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Total Sample ◽

Manufacturing Companies ◽

Corporate Social Responsibility Disclosure ◽

Good Corporate Governance ◽

Analysis Technique ◽

Corporate Social

The purpose of this study was to examine the influence of the Good Corporate Governance on Corporate Social Responsibility Disclosure with Profitability and Leverage as control variables. Data analysis technique used in this research is multiple regression linear analysis. This research use causality method. The population in this study are all manufacturing companies are listed on Indonesia Stock Exchange in 2016-2017. The data chosen using random sampling method. Total sample in this research as many as 60 companies. The results showed that: (1) Institutional Ownership has no significant effect on the Corporate Social Responsibility Disclosure. (2) Foreign Ownership has significant effect on the Corporate Social Responsibility Disclosure. (3) Competence of Independent Commissioners Board has no significant effect on the Corporate Social Responsibility Disclosure. (4) Competence of Audit Committe has no significant effect on the Corporate Social Responsibility Disclosure.

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Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance dan Sales Growth pada Tax Avoidance

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i05.p01 ◽

2020 ◽

Vol 30 (5) ◽

pp. 1066

Author(s):

Ni Made Dwi Payanti ◽

I Ketut Jati

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Sales Growth ◽

Manufacturing Companies ◽

Corporate Social Responsibility Disclosure ◽

Good Corporate Governance ◽

Corporate Social

This study aims to examine the effect of corporate social responsibility disclosure, good corporate governance and sales growth on tax avoidance with a cash effective tax rate (CETR) proxy. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Determination of the sample using the nonprobability sampling method with purposive sampling technique obtained by 20 companies with 80 observations. The data analysis technique used is multiple linear regression analysis, first factor analysis is carried out to determine the factors of good corporate governance variables. The results of this study indicate that disclosure of corporate social responsibility has no effect on tax avoidance, good corporate governance with proxies selected representing managerial ownership and institutional ownership negatively affect tax avoidance, while sales growth has a positive effect on tax avoidance. Keywords: Tax Avoidance; Corporate Social Responsibility Disclosure; Good Corporate Governance; Sales Growth.

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PENGARUH KINERJA KEUANGAN, CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v1i2.4804 ◽

2014 ◽

Vol 1 (2) ◽

pp. 1

Author(s):

Ryandi Iswandika ◽

Murtanto Murtanto ◽

Emma Sipayung

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Manufacturing Companies ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

<span class="fontstyle0">The purpose of this research is to determine the the influence of financial performance, corporate governance, and audit quality on corporate social responsibility disclosure. Data for this research were obtained from firm’s annual reports which is available on Indonesia Stock Exchange (IDX) sites. Samples used in this research are 139 manufacturing companies that listed on Indonesia Stock Exchange in period 2012. The Sampling technique used is purposive sampling method. This research use linear regression analysis. The tool used for this research is SPSS. Result of this research show profitability, liquidity, solvability, institutional ownership, and board of independent commissioners are not significantly influence on corporate social responsibility disclosure. Board of commissioners, audit committee, and audit quality are significantly influence on corporate social responsibility disclosure.</span>

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PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP KINERJA PERUSAHAAN

Equity ◽

10.34209/.v21i1.634 ◽

2019 ◽

Vol 21 (1) ◽

pp. 93

Author(s):

Chintya Chintya

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Intellectual Capital ◽

Secondary Data ◽

Annual Reports ◽

Company Performance ◽

Manufacturing Companies ◽

Financial Reports ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

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PENGARUH TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL

SIMAK ◽

10.35129/simak.v18i02.146 ◽

2020 ◽

Vol 18 (02) ◽

pp. 101-117

Author(s):

Kartika Septiary Pratiwi Musa ◽

Erwin Saraswati ◽

Roekhudin Roekhudin

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Sampling Method ◽

Earning Management ◽

Manufacturing Companies ◽

Positive Relation ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

This research aims to test corporate governance and earning management to corporate social responsibility disclosure. Sample on this resesarch are 62 manufacturing companies and is family company that chosen by purposive sampling method. According to the analysis result, this research shows that earning management has positive and significant impact to corporate social responsibility disclosure and corporate governance that proxied with board of commissioner stated that there is positive relation on corporate social responsibility disclosure, on independent commissioner proportion doesn’t affect significantly to corporate social responsibility disclosure, and on audit committee has significant impact on corporate social responsibility disclosure.

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Quality of Corporate Social Responsibility Disclosure and Cost of Equity Capital

SSRN Electronic Journal ◽

10.2139/ssrn.2917073 ◽

2017 ◽

Cited By ~ 1

Author(s):

Shaofang Li ◽

Chao Liu

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Equity Capital ◽

Cost Of Equity Capital ◽

Cost Of Equity ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

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THE EFFECT OF TAX AVOIDANCE, EARNINGS MANAGEMENT AND POLITICAL CONNECTION ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE : INDONESIAN MANUFACTURING COMPANIES EVIDENCE

ACCRUALS ◽

10.35310/accruals.v3i2.116 ◽

2019 ◽

Vol 3 (2) ◽

pp. 212-225

Author(s):

Mala Ayu Anggita ◽

Trisandi Eka Putri ◽

Asep Kurniawan

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Descriptive Analysis ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Political Connection ◽

Manufacturing Companies ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

The purpose of this study to determine the effect of tax avoidance, earnings management, and political connection on the corporate social responsibility disclosure (case studies on manufacturing companies listed on the idx for the period 2016-2017). This study uses a quantitative approach. The population in this study were all manufacturing companies listed on the IDX for the period 2016-2017. The analytical method used in this study is descriptive analysis, classic assumption test and multiple linear regression analysis. The results showed that partially, tax avoidance and earnings management had no effect on corporate social responsibility disclosure, and political connections had a positive effect on corporate social responsibility disclosure. While simultaneously, tax avoidance, earnings management and political connection have an effect on jointly on corporate social responsibility disclosure

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The role of corporate governance in emerging market: Tax avoidance, corporate social responsibility disclosures, risk disclosures, and investment efficiency

Journal of Governance and Regulation ◽

10.22495/jgrv9i3art1 ◽

2020 ◽

Vol 9 (3) ◽

pp. 8-26 ◽

Cited By ~ 1

Author(s):

Amrie Firmansyah ◽

Gitty Ajeng Triastie

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Emerging Market ◽

Tax Avoidance ◽

Investment Efficiency ◽

Manufacturing Companies ◽

Corporate Social ◽

Risk Disclosures

This study aims to examine the effect of tax avoidance, corporate social responsibility disclosures, and risk disclosures on investment efficiency. This study also examines the role of corporate governance in the association between tax avoidance, corporate social responsibility disclosures, risk disclosures, and investment efficiency. This study uses multiple linear regression with panel data. The sample uses 43 manufacturing companies listed on the Indonesian Securities Exchange from 2014 up to 2017 so that the total sample in this study amounted to 172 firm-years. The result suggests that tax avoidance is negatively associated with investment efficiency. However, corporate social responsibility disclosures and risk disclosures do not affect investment efficiency. Furthermore, another result suggests that corporate governance failed to moderate the effect of tax avoidance on investment efficiency. Besides, corporate governance can weaken the negative influence of corporate social responsibility disclosures on investment efficiency as well as corporate governance drives the negative effect of risk disclosures on investment efficiency.

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