The Relationsip Between Corporate Social Responsibility Through Financial Reporting Quality

This study aims to examine the impact of Corporate Social Responsibility on the Quality of Financial Reporting in manufacturing companies in Indonesia. The research sample consisted of 75 manufacturing companies that were observed from 2017 to 2019. This study uses a regression data panel to test t...

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Autores principales:	Rizalnur FIRDAUS, Tio Arriela DOLOKSARIBU, Nova Dwi HERNANIK
Formato:	article
Lenguaje:	EN
Publicado:	Indonesia Strategic Sustainability 2021
Materias:	Corporate Social Responsibility Disclosure Financial Reporting Quality Science Q Social Sciences H
Acceso en línea:	https://doaj.org/article/a3dd9a8ca9854a2db9616c74a9d4b0f2
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spelling	oai:doaj.org-article:a3dd9a8ca9854a2db9616c74a9d4b0f22021-12-04T03:43:46ZThe Relationsip Between Corporate Social Responsibility Through Financial Reporting Quality10.38142/ijesss.v2i3.1172720-96442721-0871https://doaj.org/article/a3dd9a8ca9854a2db9616c74a9d4b0f22021-11-01T00:00:00Zhttps://journalkeberlanjutan.com/index.php/ijesss/article/view/117https://doaj.org/toc/2720-9644https://doaj.org/toc/2721-0871 This study aims to examine the impact of Corporate Social Responsibility on the Quality of Financial Reporting in manufacturing companies in Indonesia. The research sample consisted of 75 manufacturing companies that were observed from 2017 to 2019. This study uses a regression data panel to test the effect of Corporate Social Responsibility (CSR) which is calculated by using a dummy variable on the Quality of Financial Reporting (FRQ) which uses a measure consisting of value relevance (VR), acrual quality (AQ) and earning persistence (EP). The results of research on manufacturing companies in Indonesia indicate that there is a positive and significant relationship between Corporate Social Responsibility and value relevance. The results of research on manufacturing companies in Indonesia indicate that there is a positive and significant relationship between Corporate Social Responsibility and accrual quality. The results of research on manufacturing companies in Indonesia show that there is a positive and significant relationship between Corporate Social Responsibility and earning persistence. Rizalnur FIRDAUSTio Arriela DOLOKSARIBUNova Dwi HERNANIKIndonesia Strategic SustainabilityarticleCorporate Social Responsibility DisclosureFinancial Reporting QualityScienceQSocial SciencesHENInternational Journal of Environmental, Sustainability, and Social Science, Vol 2, Iss 3 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	Corporate Social Responsibility Disclosure Financial Reporting Quality Science Q Social Sciences H
spellingShingle	Corporate Social Responsibility Disclosure Financial Reporting Quality Science Q Social Sciences H Rizalnur FIRDAUS Tio Arriela DOLOKSARIBU Nova Dwi HERNANIK The Relationsip Between Corporate Social Responsibility Through Financial Reporting Quality
description	This study aims to examine the impact of Corporate Social Responsibility on the Quality of Financial Reporting in manufacturing companies in Indonesia. The research sample consisted of 75 manufacturing companies that were observed from 2017 to 2019. This study uses a regression data panel to test the effect of Corporate Social Responsibility (CSR) which is calculated by using a dummy variable on the Quality of Financial Reporting (FRQ) which uses a measure consisting of value relevance (VR), acrual quality (AQ) and earning persistence (EP). The results of research on manufacturing companies in Indonesia indicate that there is a positive and significant relationship between Corporate Social Responsibility and value relevance. The results of research on manufacturing companies in Indonesia indicate that there is a positive and significant relationship between Corporate Social Responsibility and accrual quality. The results of research on manufacturing companies in Indonesia show that there is a positive and significant relationship between Corporate Social Responsibility and earning persistence.
format	article
author	Rizalnur FIRDAUS Tio Arriela DOLOKSARIBU Nova Dwi HERNANIK
author_facet	Rizalnur FIRDAUS Tio Arriela DOLOKSARIBU Nova Dwi HERNANIK
author_sort	Rizalnur FIRDAUS
title	The Relationsip Between Corporate Social Responsibility Through Financial Reporting Quality
title_short	The Relationsip Between Corporate Social Responsibility Through Financial Reporting Quality
title_full	The Relationsip Between Corporate Social Responsibility Through Financial Reporting Quality
title_fullStr	The Relationsip Between Corporate Social Responsibility Through Financial Reporting Quality
title_full_unstemmed	The Relationsip Between Corporate Social Responsibility Through Financial Reporting Quality
title_sort	relationsip between corporate social responsibility through financial reporting quality
publisher	Indonesia Strategic Sustainability
publishDate	2021
url	https://doaj.org/article/a3dd9a8ca9854a2db9616c74a9d4b0f2
work_keys_str_mv	AT rizalnurfirdaus therelationsipbetweencorporatesocialresponsibilitythroughfinancialreportingquality AT tioarrieladoloksaribu therelationsipbetweencorporatesocialresponsibilitythroughfinancialreportingquality AT novadwihernanik therelationsipbetweencorporatesocialresponsibilitythroughfinancialreportingquality AT rizalnurfirdaus relationsipbetweencorporatesocialresponsibilitythroughfinancialreportingquality AT tioarrieladoloksaribu relationsipbetweencorporatesocialresponsibilitythroughfinancialreportingquality AT novadwihernanik relationsipbetweencorporatesocialresponsibilitythroughfinancialreportingquality
_version_	1718373046688940032

The Relationsip Between Corporate Social Responsibility Through Financial Reporting Quality

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