scholarly journals Efek Leverage Dan Besaran Perusahaan Pada Manajemen Laba Melalui Pengungkapan Social Responsibility

2021 ◽  
Vol 26 (2) ◽  
pp. 160
Author(s):  
Sofia Prima Dewi
Keyword(s):  
Social Responsibility ◽  
Earnings Management ◽  
Negative Impact ◽  
Positive Impact ◽  
Sampling Technique ◽  
Company Size ◽  
Management Company ◽  
The Social ◽  
The Impact ◽  
Positive Effect

The purpose of this study is to obtain empirical evidence whether leverage has a positive effect on earnings management, whether the company size and social responsibility disclosure has a negative impact on earnings management, whether the company size has a positive impact on social responsibility disclosure, and whether the social responsibility disclosure can mediate the impact of company size on earnings management. The sampling technique used was purposive sampling and Smart PLS 3.0 was used for data processing. Research during the 2017-2019 period on 72 companies shows that leverage does not have a positive impact on earnings management, company size has a negative impact on earnings management, company size has a positive impact on social responsibility disclosure, social responsibility disclosure has no negative impact on earnings management, and social responsibility disclosure cannot mediate the impact of company size on earnings management.

Corporate Social Responsibility and Earnings Management: The Moderating Role of Family Ownership

2019 ◽  
Vol 12 (1) ◽  
Author(s):  
Asif Saeed ◽  
Aijaz Mustafa Hashmi ◽  
Attiya Yasmin Javid
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Family Firms ◽  
Negative Impact ◽  
Stock Exchange ◽  
Least Square ◽  
Family Ownership ◽  
Corporate Social ◽  
The Impact

This study aims to explore the impact of family ownership on the relationship among corporate social responsibility (CSR) and earning management (EM) in Pakistan. Data is collected from nonfinancial listed firms on Pakistan Stock Exchange (PSE) for the period 2009-2017. Our results of pooled ordinary least square regression indicate that CSR has significant negative impact on EM. Furthermore, results also indicate that association between CSR and EM is moderated by family ownership. Family firms which perform CSR activities are less involved in EM as compare to nonfamily firms perform CSR activities. This variation in behavior of EM in family and non-family firms can possibly be explained by socioemotional wealth theory. Keywords: Corporate Social Responsibility, Earnings Management, Family Ownership

The Influence of Related Party Transaction, Profitability, Leverage and Company Size on Firm Value with Tax Avoidance as an Intervening Variable in Telecommunications and Media Companies Listed on Bursa Malaysia and IDX 2010-2018

2021 ◽  
Vol 8 (4) ◽  
pp. 131-142
Author(s):  
Zulaikha Rahimah ◽  
Erlina . ◽  
Yeni Absah
Keyword(s):  
Firm Value ◽  
Negative Impact ◽  
Positive Impact ◽  
Tax Avoidance ◽  
Company Size ◽  
Mean Values ◽  
Media Companies ◽  
Related Party Transaction ◽  
The Impact ◽  
A Company

The purpose of this research is to examine and analyze the impact of related party transaction, profitability, Leverage and size of a company on firm value with tax avoidance as an intervening variable. The telecommunication and media sector in Bursa Efek Indonesia and Bursa Malaysia is chosen as the research object. The population is all the telecommunication and media companies listed in Indonesia stock exchange (IDX) and Bursa Malaysia within 2010-2018. It consists of 6 Telecommunication Company and 19 Media Company on IDX within 2010-2018. There exist a total of 33 companies in both the telecommunication and media sector in Bursa Malaysia. The sample's determination in this study is based on the nonprobability sampling method with the purposive sampling technique, in which the sample is selected with certain considerations or specific criteria. So that the sample of Malaysia is 248 and Indonesia is 139 data. Malaysia's telecommunications sector has 18 companies, and Indonesia has five companies. Meanwhile on media sector Indonesia consist of 15 company and Malaysia 12 company. This research adopts secondary data and multiple regression analysis for the regression to substructure I and II. The hypothesis mediation analysis is used to prove the mediation influence. Malaysia and Indonesia's results on Firm value: (1) Related party transaction has a positive but not significant impact. In contrast, Indonesia has a significant positive impact (2) Profitability has a significant negative impact both in Indonesia and Malaysia (3) Leverage has positive. However, not significant impact in Malaysia and Indonesia (4) Size of the company has a negative and significant impact for both country (5) Tax Avoidance has a negative but not significant impact. In contrast, Indonesia has a positive and significant impact on firm value. Related to the impact of variable independent toward tax avoidance, based on Malaysia's result, just the size of a company has the impact but negative and significant. Meanwhile, in Indonesia, Related party transaction and Leverage were known to have a negative and significant impact, and the size of the company has positive and significant toward tax avoidance. Based on Malaysia's result, tax avoidance does not impact all the independent variables on firm value. Based on Indonesia's result, the impact of company size on firm value is mediated by tax avoidance (Z). Based on the independent t-test, the variables that have different mean values are related to party transactions and company size. Keywords: Related Party Transaction, Profitability, Leverage, Size of company, Tax avoidance, Firm value.

Can Corporate Social Responsibility Decrease the Negative Influence of Financial Distress on Accounting Quality?

2021 ◽  
Vol 13 (19) ◽  
pp. 11124
Author(s):  
Jun Hyeok Choi ◽  
Saerona Kim ◽  
Dong-Hoon Yang ◽  
Kwanghee Cho
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Financial Distress ◽  
Negative Influence ◽  
Accounting Quality ◽  
Distressed Firms ◽  
Corporate Social ◽  
The Impact ◽  
Positive Effect

This study aimed to test how corporate social responsibility (CSR) can affect the impact of corporate financial distress on earnings management. Based on the existing literature, distressed firms tend to hide their financial crises through earnings manipulation. However, as CSR can positively affect companies in terms of performance, risk reduction, and market response, the better a firm’s CSR is the less managers will attempt earnings management even if they experience temporary distress. Consistent with the literature, test results using Korean-listed companies show that distress increased earnings management, and we confirmed that CSR weakened the positive effect of distress on earnings management. After testing each of the CSR subcategories, significant results were found mainly on environmental performance, reflecting the globally increasing interest in environmental issues. This study contributes to the literature on distress and earnings management, which rarely considers CSR as a moderating factor.

scholarly journals THE INFLUENCE OF CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE TOWARD EARNING MANAGEMENT

2019 ◽  
Vol 6 (1) ◽  
pp. 19
Author(s):  
Mayasari Mayasari ◽  
Ayu Yuliandini ◽  
Intan Indah Permatasari
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Earning Management ◽  
Managerial Ownership ◽  
Company Size ◽  
Negative Effect ◽  
Positive Effect

<p><em>The purpose of this study is to examine the influence of GCG variables, firm size, and leverage on earnings management. The sample used is 35 public listed property and real estatecompanies in the Indonesia Stock Exchange (IDX) from 2015 until 2017. The sampling technique uses purposive sampling. This study uses multiple regression. The results of the analysis showed that managerial ownership does not have a negative effect on earnings management but oppositely, it has a positive effect on earnings management, while company size does not have any effect on earning management.</em><em> </em></p>

scholarly journals How Do Corporate Social Responsibility and Corporate Governance Affect Stock Price Crash Risk?

2020 ◽  
Vol 13 (2) ◽  
pp. 30 ◽  
Author(s):  
Ahmed Imran Hunjra ◽  
Rashid Mehmood ◽  
Tahar Tayachi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Price ◽  
Negative Impact ◽  
Positive Impact ◽  
Generalized Method Of Moments ◽  
Crash Risk ◽  
Corporate Social ◽  
The Impact

We investigate the impact of corporate social responsibility (CSR) and corporate governance on stock price crash risk in manufacturing sector of India and Pakistan. We collect data of nine years from 2010 to 2018 from DataStream of 353 manufacturing firms. We apply the Generalized Method of Moments (GMM) to the analysis of the data. We find that when firms actively engage in CSR activities, they lead to reduced stock price crash risk. We further find that managerial ownership has a significant positive impact on stock price crash risk, while board size and CEO duality show a significant and negative impact on stock price crash risk.

scholarly journals Cellular Services Packages and their Impact on Social Values of Youth

2012 ◽  
Vol 4 (4) ◽  
pp. 204-210
Author(s):  
Syed Saad Hussain ◽  
Jabran Aziz . ◽  
Ahsan Raza Jaffari . ◽  
Maira Fatima . ◽  
Wasiq Ejaz, Syed Kamran .
Keyword(s):  
Social Values ◽  
Negative Impact ◽  
Sampling Technique ◽  
Capital City ◽  
Late Night ◽  
Short Messaging Service ◽  
The Social ◽  
Regression Test ◽  
Night Call ◽  
The Impact

Youth plays a significant role in building of the nation and in the development of a country. Their adoption, aspiration, and objective lead towards change in social value of a culture. Ongoing study investigates the impact of telecom cellular services packages like late night call & unlimited Short Messaging Service (SMS) on the social values of Pakistani youth. In today’s competitive environment cellular companies are mainly targeting youth through their advertisements and would like the youth to get indulge in these activities in order to increase their sales but the point is up to what extent youth showing receptiveness and emotional attachment to these packages. Study was conducted in capital city of Pakistan i.e. Islamabad, mainly considering three famous universities; Iqra University, Bahria University & Foundation University with the sample of 250 respondents; convenient sampling technique is used & results are measured using multiple regression test. Major findings concluded that cellular advertisements of unlimited Short Messaging Service (SMS) and late night call packages have a negative impact on youth but youth is still willing to accept these advertisements as they are negatively attached to the advertisement and use of these packages.

scholarly journals Corporate Social Responsibility dan Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi

2021 ◽  
Vol 31 (10) ◽  
pp. 2518
Author(s):  
Alifia Nur Drianita ◽  
Henny Triyana Hasibuan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Sampling Method ◽  
Sampling Technique ◽  
Company Size ◽  
Social Community ◽  
Corporate Social ◽  
A Company ◽  
Positive Effect

For a company that is increasingly developing, the level of exploitation of natural resources and its social community will certainly be higher and uncontrollable, therefore there is awareness from the company to implement corporate social responsibility (CSR). This study aims to determine the effect of CSR on financial performance with company size as a moderating variable. This research was conducted in mining sector companies listed on the IDX for the 2017-2019 period. The sampling method used was non-probability sampling with purposive sampling technique, where the results were a sample of 22 companies. Moderated regression analysis was used to analyze the data of this study. The results showed that CSR has a significant positive effect on financial performance, and company size can moderate the effect of CSR on financial performance. Keywords: Corporate Social Responsibility; Financial Performence; Company Size.

scholarly journals Drivers of social responsibility disclosure: the moderation of the president director's busyness and political connections

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ceicilia Bintang Hari Yudhanti ◽  
Bambang Tjahjadi
Keyword(s):  
Social Responsibility ◽  
Secondary Data ◽  
Political Connections ◽  
Sufficient Information ◽  
Company Size ◽  
Content Type ◽  
Analysis Technique ◽  
The Social ◽  
Corporate Social ◽  
Positive Effect

PurposeThis study aims to examine the effect of company size on social responsibility disclosure. In addition, this study examines the president director's busyness and political connections in moderating the association between company size and disclosure of corporate social responsibility.Design/methodology/approachThe data used in this study were secondary data which included 1,165 observations (company-year). The analysis technique used was multiple regression method and the analysis was carried out by employing STATA software.FindingsResearchers found that company size has a positive effect on social responsibility disclosure. The busyness of the president directors and companies connected to politics significantly weakens the association between company size and disclosure of social responsibility.Research limitations/implicationsThis study uses only one measure of the driving force of social responsibility disclosurePractical implicationsThis study contributes to the social responsibility literature by examining the effect of company size on social responsibility. Information on social responsibility disclosure has been carried out by companies in Indonesia; however, it is indicated that only large companies provide sufficient information on social responsibility.Social implicationsStakeholders can find out information on social responsibility carried out by the company.Originality/valueCompanies with busy CEOs and politically connected firms weaken the association between company size and disclosure of social responsibility.

scholarly journals Impact of Socio Economics Variables on Poverty: An Empirical Analysis for District Chitral of KPK Pakistan

2017 ◽  
Vol 8 (3) ◽  
pp. 46-53
Author(s):  
Faiz Muhammad ◽  
Amjad Ali
Keyword(s):  
Regression Analysis ◽  
Negative Impact ◽  
Positive Impact ◽  
Household Head ◽  
Sampling Technique ◽  
Multidimensional Poverty ◽  
Poverty Index ◽  
Multidimensional Poverty Index ◽  
Household Poverty ◽  
The Impact

This study investigates the impact of socioeconomic variables on household poverty in Chitral valley, the largest district of Khyber Pakhtunkhwa Province of Pakistan. The household poverty index has been constructed while calculating multidimensional poverty index for each household. For this purpose, a representative sample of 252 households has been surveyed while distributing a questionnaire to each household. The data have been collected through stratified sampling technique and the collected data then analyzed while applying descriptive statistical tools and regression techniques. The regression analysis was done while taking explanatory variables as income of the household, the gender of household head, lives stock population of household, age of household head and dependence ratio of the household. Results of the regression analysis show that lives stock population and income of household have significant negative impact on household poverty. The results further reveal that dependency ratio has also significant positive impact on household poverty. Different diagnostics tests have also been applied in order to test the assumptions of the linear regression model and the results of all the diagnostics show the absence of econometric problems in the estimated model. 

Impact of the Nature of Employment on the Quality of Working Life

2021 ◽  
pp. 170-188
Author(s):  
Vyacheslav Yu. Babyshev ◽  
◽  
Galina A. Barysheva ◽  
Thi Bich Ngoc Tran ◽  
Dao Thanh Binh ◽  
...  
Keyword(s):  
Quality Of Life ◽  
Negative Impact ◽  
Positive Impact ◽  
Working Life ◽  
General Level ◽  
Quality Of Working Life ◽  
Part Time ◽  
The Impact ◽  
Positive Effect

Technological and demographic changes have actualized the question of the influence of the nature of employment and the parameters of the workplace on the quality of a person’s working life. A scientific review and analysis of the impact of current trends in employment modes on the quality of human life is presented. Based on the literature review, it has been concluded that if there is unanimity among scientists about the positive impact of the regime of protected and standard employment on the quality of life, there is active debate about the impact of the regime of vulnerable and precarious employment. Also, based on the analysis of the literature, it has been determined that people’s subjective satisfaction does not always coincide with a positive impact on the objective quality of life. The study is based on comparative and correlation analysis as a method for processing statistical data from the OECD, ILO and WB. The employment regimes were classified according to four enlarged groups: economic sectors, professions, status, and employment regime. The assessments of the quality of life were classified according to three indicators: the human development index, the quality of life index and the international happiness index. The most important factors in the development of the labor market, influencing the quality of working life, have been identified: parameters of the quality of the workplace (the level of wages, employment stability, qualifications of workers, the level of social and legal guarantees) and the general level of employment. The most reasoned point of view was revealed: the regime of standard protected employment (permanent full-time work under a formal contract) has a positive effect, and the regime of precarious work (various options for informal, temporary or part-time employment) has a negative impact on the quality of life. The protected employment regime (hired labor and selfemployment as an entrepreneur) has a positive effect, while the vulnerable employment regime (individual self-employment and intra-family employment) has a negative impact on the quality of life. The transition to a “new” economy and highly skilled jobs has a significant impact on the quality of working life. The opinion of experts about non-standard forms of employment as a single category is refuted. The positive influence of the mode of part-time employment on the quality of life is revealed, the contradictory influence of the mode of temporary employment on the quality of life is shown. Achievement of material well-being and sociopolitical stability to a large extent contradicts the subjective happiness of people and the protection of the environment.

Sign in / Sign up

Export Citation Format

Share Document