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

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...

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Autores principales:	Ruri Rahayu, Gugus Irianto, Arum Prastiwi
Formato:	article
Lenguaje:	EN
Publicado:	Ümit Hacıoğlu 2021
Materias:	earnings management, media exposure, corporate social responsibility disclosure, corporate governance Social Sciences H
Acceso en línea:	https://doaj.org/article/ce31ff56faef48f786a1b118baa2af30
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spelling	oai:doaj.org-article:ce31ff56faef48f786a1b118baa2af302021-11-07T08:04:31ZThe effect of earnings management and media exposure on corporate social responsibility disclosure with corporate governance as a moderating variable2147-447810.20525/ijrbs.v10i7.1471https://doaj.org/article/ce31ff56faef48f786a1b118baa2af302021-11-01T00:00:00Zhttps://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/1471https://doaj.org/toc/2147-4478This 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.Ruri RahayuGugus IriantoArum PrastiwiÜmit Hacıoğluarticleearnings management, media exposure, corporate social responsibility disclosure, corporate governanceSocial SciencesHENInternational Journal of Research In Business and Social Science, Vol 10, Iss 7, Pp 220-229 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	earnings management, media exposure, corporate social responsibility disclosure, corporate governance Social Sciences H
spellingShingle	earnings management, media exposure, corporate social responsibility disclosure, corporate governance Social Sciences H Ruri Rahayu Gugus Irianto Arum Prastiwi The effect of earnings management and media exposure on corporate social responsibility disclosure with corporate governance as a moderating variable
description	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.
format	article
author	Ruri Rahayu Gugus Irianto Arum Prastiwi
author_facet	Ruri Rahayu Gugus Irianto Arum Prastiwi
author_sort	Ruri Rahayu
title	The effect of earnings management and media exposure on corporate social responsibility disclosure with corporate governance as a moderating variable
title_short	The effect of earnings management and media exposure on corporate social responsibility disclosure with corporate governance as a moderating variable
title_full	The effect of earnings management and media exposure on corporate social responsibility disclosure with corporate governance as a moderating variable
title_fullStr	The effect of earnings management and media exposure on corporate social responsibility disclosure with corporate governance as a moderating variable
title_full_unstemmed	The effect of earnings management and media exposure on corporate social responsibility disclosure with corporate governance as a moderating variable
title_sort	effect of earnings management and media exposure on corporate social responsibility disclosure with corporate governance as a moderating variable
publisher	Ümit Hacıoğlu
publishDate	2021
url	https://doaj.org/article/ce31ff56faef48f786a1b118baa2af30
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The effect of earnings management and media exposure on corporate social responsibility disclosure with corporate governance as a moderating variable

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