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/c7c89560c5fb44d7be7be228ab5a6bde
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spelling	oai:doaj.org-article:c7c89560c5fb44d7be7be228ab5a6bde2021-12-05T03:54:33ZThe Relationsip Between Corporate Social Responsibility Through Financial Reporting Quality2720-96442721-0871https://doaj.org/article/c7c89560c5fb44d7be7be228ab5a6bde2021-12-01T00:00:00Zhttps://www.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/c7c89560c5fb44d7be7be228ab5a6bde
work_keys_str_mv	AT rizalnurfirdaus therelationsipbetweencorporatesocialresponsibilitythroughfinancialreportingquality AT tioarrieladoloksaribu therelationsipbetweencorporatesocialresponsibilitythroughfinancialreportingquality AT novadwihernanik therelationsipbetweencorporatesocialresponsibilitythroughfinancialreportingquality AT rizalnurfirdaus relationsipbetweencorporatesocialresponsibilitythroughfinancialreportingquality AT tioarrieladoloksaribu relationsipbetweencorporatesocialresponsibilitythroughfinancialreportingquality AT novadwihernanik relationsipbetweencorporatesocialresponsibilitythroughfinancialreportingquality
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The Relationsip Between Corporate Social Responsibility Through Financial Reporting Quality

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