Email this article Pengaruh corporate social responsibility terhadap manajemen laba dengan kepemilikan keluarga sebagai variabel moderasi pada perusahaan sub sektor pertambangan batu bara yang terdaftar di bursa efek indonesia
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility terhadap manajemen laba dengan kepemilikan keluarga sebagai variabel moderasi. Penelitian ini dilakukan pada perusahaan sub sektor pertambangan batu bara yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 12 perusahaan. Alat analisis yang digunakan dalam penelitian ini adalah statistik deskriptif dan regresi data panel. Pengumpulan data dilakukan dengan dokumentasi berupa laporan keuangan dan tahunan perusahaan. Hasil penelitian menunjukkan bahwa tanggung jawab sosial berpengaruh negatif namun tidak signifikan terhadap manajemen laba, kepemilikan keluarga berpengaruh positif namun tidak signifikan terhadap manajemen laba, dan interaksi antara kepemilikan keluarga dengan tanggung jawab sosial berpengaruh negatif signifikan terhadap manajemen laba.
Keywords
References
Adiguzel, H. (2013). Corporate Governance, Family Ownership and Earnings Management: Emerging Market Evidence. Accounting and Finance Research, 2(4), 17–33.
Almahrog, Y., Ali Aribi, Z., & Arun, T. (2018). Earnings management and corporate social responsibility: UK evidence. Journal of Financial Reporting and Accounting, 16(2), 311–332.
An, Y. (2005). The Impact of Family Ownership in Firm Value and Earnings Quality: Evidence from Korea. Finance and Accounting, 625–636.
Anderson, R. C., Mansi, S. A., & Reeb, D. M. (2003). Founding family ownership and the agency cost of debt. Journal of Financial Economics, 68(2), 263–285. https://doi.org/10.1016/S0304-405X(03)00067-9
Bataineh, H., Abuaddous, M., & Alabood, E. (2018). The effect of family ownership and board characteristics on earnings management: Evidence from Jordan. Academy of Accounting and Financial Studies Journal, 22(4).
Bona-Sánchez, C., Pérez-Alemásn, J. ., & Santana-MartÃn, D. J. (2008). Family Control and Earnings Quality, 23.
Cascino, S., Pugliese, A., Mussolino, D., & Sansone, C. (2010). The Influence of Family Ownership on the Quality of Accounting Information. Family Business Review, 23(3), 246–265. https://doi.org/10.1177/0894486510374302
Chih, H. L., Shen, C. H., & Kang, F. C. (2008). Corporate social responsibility, investor protection, and earnings management: Some international evidence. Journal of Business Ethics, 79(1–2), 179–198. https://doi.org/10.1007/s10551-007-9383-7
Company, P., Jensen, C., & Meckling, H. (1976). THEORY OF THE FIRM: MANAGERIAL BEHAVIOR. AGENCY COSTS AND OWNERSHIP STRUCTURE, 3, 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Ernfjord, A. K., & Voigt, M. (2018). Corporate Social Responsibility ( CSR ) Disclosure and Earnings Management.
Family ownership, tunneling and earnings management: Areview of the literature. (2006). ProQuest Dissertations and Theses, 3245610(954), 277–277 p.
Fan, O. (2013). The Interaction between Corporate Social Responsibility and Earnings Management Master thesis in Accountancy and Control Supervisor : Brendan O ’ Dwyer Professor of Accounting ; Director of Amsterdam Business School Research Institute ( ABS-RI ), (10396675).
Grant Thornton. (2008). Corporate Social Responsibility: a necessity not a choice. International Business Report.
Gras-Gil, E., Palacios Manzano, M., & Hernández Fernández, J. (2016). Investigating the relationship between corporate social responsibility and earnings management: Evidence from Spain. BRQ Business Research Quarterly, 19(4), 289–299. https://doi.org/10.1016/j.brq.2016.02.002
Grougiou, V., Leventis, S., Dedoulis, E., & Owusu-Ansah, S. (2014). Corporate social responsibility and earnings management in U.S. banks. Accounting Forum, 38(3), 155–169. https://doi.org/10.1016/j.accfor.2014.05.003
Hadani, M., Goranova, M., & Khan, R. (2011). Institutional investors, shareholder activism, and earnings management. Journal of Business Research, 64(12), 1352–1360. https://doi.org/10.1016/j.jbusres.2010.12.004
Healy, P. M., & Wahlen, J. M. (1998). A Review Of The Earnings Management Literature And Its Implications For Standard Setting, (November).
Idris, M., Abu Siam, Y., & Nassar, M. (2018). Board independence, earnings management and the moderating effect of family ownership in Jordan. Management and Marketing, 13(2), 985–994. https://doi.org/10.2478/mmcks-2018-0017
Januar, R. M. (2018). Ada Potensi Kerugian Ratusan Triliun Akibat Laporan Ekspor Batubara Bermasalah. Retrieved from https://www.hukumonline.com/berita/baca/lt5b44d349758d6/ada-potensi-kerugian-ratusan-triliun-akibat-laporan-ekspor-batubara-bermasalah
Jordaan, L. A., de Klerk, M., & de Villiers, C. J. (2018). Corporate social responsibility and earnings management of South African companies. South African Journal of Economic and Management Sciences, 21(1), 1–13. https://doi.org/10.4102/sajems.v21i1.1849
Katadata. (2019). Emas Hitam Mahakam dalam Bidikan KPK. Retrieved from https://katadata.co.id/berita/2019/02/11/emas-hitam-mahakam-dalam-bidikan-kpk
Kim, Y., Park, M. S., & Wier, B. (2012). Is earnings quality associated with corporate social responsibility? Accounting Review, 87(3), 761–796. https://doi.org/10.2308/accr-10209
Liu, M., Shi, Y., Wilson, C., & Wu, Z. (2017). Does family involvement explain why corporate social responsibility affects earnings management? Journal of Business Research, 75, 8–16. https://doi.org/10.1016/j.jbusres.2017.02.001
Lopez-Gonzalez, E., Martinez-ferrero, J., & Garcia-meca, E. (2019). Does corporate social responsibility affect earnings management ? Evid- ence from family firms, 22(2), 233–247.
Madani, Mina; Addin, Mahmoud Moein; Rad, A. A. (2013). Impact of Family Ownership, State ownership and Major Shareholders on the Financial Reporting Quality of the Firms Listed on the Tehran Stock Exchange. Interdisciplinary Journal of Contemporary Research In Business, 5(5), 50–63. https://doi.org/http://dx.doi.org/10.1007/s12528-013-9065-7
Martin-Reyna, J., & Duran-Encalada, J. (2015). Effects of Family Ownership, Debt and Board Composition on Mexican Firms Performance. International Journal of Financial Studies, 3(1), 56–74. https://doi.org/10.3390/ijfs3010056
Mecling, M. C. J. and W. H. (1976). THEORY OF THE FIRM: MANAGERIAL BEHAVIOR, AGENCY COSTS AND OWNERSHIP STRUSTURE, 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Moratis, L., & van Egmond, M. (2018). Concealing social responsibility? Investigating the relationship between CSR, earnings management and the effect of industry through quantitative analysis. International Journal of Corporate Social Responsibility, 3(1), 8. https://doi.org/10.1186/s40991-018-0030-7
Olivia, L. (2018). Industri Batu Bara Topang Pertumbuhan Ekonomi. Retrieved from https://www.beritasatu.com/ekonomi/491220/industri-batu-bara-topang-pertumbuhan-ekonomi
Parveen, S., Malik, N., Mahmood, Y., & Jan, F. A. (2016). Impact of Ownership Structure on Earnings Management : Evidence from Pakistani Banking Sector. Journal of Proverty, Investment and Development, 23(1), 24–34.
Porta, R. La, Lopez-de-silanes, F., Shleifer, A., Vishny, R. W., Journal, T., Dec, N., & Vishny, R. W. (2008). Family Owened and Earnings Equity, 106(6), 1113–1155.
Prior, D., Surroca, J., & Tribó, J. A. (2008). Are socially responsible managers really ethical? Exploring the relationship between earnings management and corporate social responsibility. Corporate Governance: An International Review, 16(3), 160–177. https://doi.org/10.1111/j.1467-8683.2008.00678.x
Richardson, G., & Leung, S. (2011). Family ownership control and earnings management: Evidence from Hong Kong firms. Corporate Ownership and Control, 8(4 A), 96–111. https://doi.org/10.22495/cocv8i4p6
Saeed, A., Hashmi, A. M., & Javid, A. Y. (2019). Corporate Social Responsibility and Earnings Management : The Moderating Role of Family Ownership, (12), 164–177.
Shaari, H., Husna, A., & Amir, A. (2018). Family Ownership and Real Earnings, (May).
Wang, D. (2006). Founding family ownership and earnings quality. Journal of Accounting Research, 44(3), 619–656. https://doi.org/10.1111/j.1475-679X.2006.00213.x
Yip, E., Staden, V. C., & Steven, C. (2011). Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs. Australasian Accounting Business & Finance Journal, 5(3), 17–34. https://doi.org/10.1126/science.173.3991.51
DOI: https://doi.org/10.29264/jimm.v6i3.6724
Refbacks
- There are currently no refbacks.
Copyright (c) 2021 Jurnal Ilmu Manajemen Mulawarman (JIMM)
Editorial Address
Jurnal Ilmu Manajemen Mulawarman (JIMM)
Faculty of Economics and Business, Mulawarman University
Jl. Tanah Grogot No.1 Samarinda Kalimantan Timur 75119
Email: jimm.feb@gmail.com