Main Article Content
Abstract
This study examines and determines the effect of corporate social responsibility disclosure and firm size on earnings management with profitability as an intervening variable in banking companies listed on the Indonesia Stock Exchange. The population in this study are banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period, a total of 43 banking companies. The sampling technique used in this study used purposive sampling, so the research data obtained were 11 banks. The data source used in this study is secondary data in the form of annual financial statements of banking companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The analytical method consists of descriptive statistical analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test) and testing all hypotheses through multiple linear regression analysis, path analysis, t-test and coefficient of determination test. The results show that CSR disclosure has a positive and insignificant effect on earnings management in banking companies listed on the Indonesia Stock Exchange. Firm size negatively and significantly impacts earnings management in banking companies listed on the Indonesia Stock Exchange. Profitability positively and substantially affects earnings management in banking companies listed on the Indonesia Stock Exchange. CSR disclosure has a positive and insignificant impact on banking companies' profitability on the Indonesia Stock Exchange. Firm size positively and significantly affects profitability in banking companies listed on the Indonesia Stock Exchange. Profitability cannot influence CSR disclosure and company size on earnings management in banking companies listed on the Indonesia Stock Exchange.
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References
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- Amertha, I. S. P. (2013). Pengaruh return on asset pada praktik manajemen laba dengan moderasi corporate governance. E-Jurnal Akuntansi, 4(2), 373–387. http://dx.doi.org/10.14414/jebav.v17i2.308
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- Chariri, A., & Ghazali, I. (2007). Teori Akuntansi, Badan Penerbit UNDIP. Semarang.
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- Fatmasari, S. (2016). Pengaruh profitabilitas, dan leverage terhadap manajemen laba pada perusahaan manufaktur terdaftar di Bursa Efek Indonesia Tahun 2012-2014. STIE Perbanas Surabaya. http://eprints.perbanas.ac.id/3056/
- Gras-Gil, E., Manzano, M. P., & Fernández, J. H. (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 US banks. Accounting Forum, 38(3), 155–169. https://doi.org/10.1016/j.accfor.2014.05.003
- Hernitra, W. (2011). Pengaruh pengungkapan corporate social responsibility (CSR) terhadap profitabilitas perusahaan. https://repository.unej.ac.id/handle/123456789/6473
- Jao, R., & Pagalung, G. (2011). Corporate governance, ukuran perusahaan, dan leverage terhadap manajemen laba perusahaan manufaktur Indonesia. Jurnal Akuntansi Dan Auditing, 8(1), 43–54. https://ejournal.undip.ac.id/index.php/akuditi/article/view/4346
- Kim, Y., Park, M. S., & Wier, B. (2012). Is earnings quality associated with corporate social responsibility? The Accounting Review, 87(3), 761–796. https://doi.org/10.2308/accr-10209
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- Prasetya, P. J., & Gayatri, G. (2016). Pengaruh ukuran perusahaan terhadap manajemen laba dengan pengungkapan corporate social responsibility sebagai variabel intervening. E-Jurnal Akuntansi, 14(1), 511–538. https://simdos.unud.ac.id/uploads/file_riwayat_penelitian_1_dir/48851f09d97e46e6e45d0b0f1989b033.pdf
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- Rahmawardani, D. D., & Muslichah, M. (2020). Corporate social responsibility terhadap manajemen laba dan kinerja perusahaan. Jurnal Riset Akuntansi Kontemporer, 12(2), 52–59. http://dx.doi.org/10.23969/jrak.v12i2.2251
- Reviani, D., & Sudantoko, D. (2012). Pengaruh struktur kepemilikan, ukuran perusahaan, dan corporate governance terhadap manajemen laba. Jurnal Prestasi, 9(1), 96–112. https://garuda.kemdikbud.go.id/documents/detail/200170
- Ricardo, D. M., & Faisal, F. (2015). Pengaruh pengungkapan corporate social responsibility terhadap praktik manajemen laba. Diponegoro Journal of Accounting, 4(2), 33–42. https://ejournal3.undip.ac.id/index.php/accounting/article/view/15212
- Setiadewi, K. A. Y., & Purbawangsa, I. B. A. (2015). Pengaruh ukuran perusahaan dan leverage terhadap profitabilitas dan nilai perusahaan. Udayana University. https://www.neliti.com/publications/242366/pengaruh-ukuran-perusahaan-dan-leverage-terhadap-profitabilitas-dan-nilai-perusa
- Setiawan, D., Prabowo, R., Arnita, V., & Wibawa, A. (2019). Does corporate social responsibility affect earnings management? Evidence from the Indonesian banking industry. Verslas: Teorija Ir Praktika/Business: Theory and Practice, 20, 372–378. https://www.econstor.eu/handle/10419/247987
- Sial, M. S., Chunmei, Z., Khan, T., & Nguyen, V. K. (2018). Corporate social responsibility, firm performance and the moderating effect of earnings management in Chinese firms. Asia-Pacific Journal of Business Administration. https://doi.org/10.1108/APJBA-03-2018-0051
- Suryani, A., & Herianti, E. (2015). Pengaruh pengungkapan tanggung jawab sosial perusahaan terhadap koefisen respon laba dan manajemen laba. Simposium Nasional Akuntansi (SNA) XVIII, Medan. http://lib.ibs.ac.id/materi/Prosiding/SNA XVIII/makalah/050.pdf
References
Almahrog, Y., Aribi, Z. A., & Arun, T. (2018). Earnings management and corporate social responsibility: UK evidence. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-11-2016-0092
Amelia, W., & Hernawati, E. (2016). Pengaruh komisaris independen, ukuran perusahaan dan profitabilitas terhadap manajemen laba. Neo-Bis, 10(1), 62–77. https://doi.org/10.21107/nbs.v10i1.1584
Amertha, I. S. P. (2013). Pengaruh return on asset pada praktik manajemen laba dengan moderasi corporate governance. E-Jurnal Akuntansi, 4(2), 373–387. http://dx.doi.org/10.14414/jebav.v17i2.308
Arief, A., & Ardiyanto, M. D. (2014). Pengaruh pengungkapan corporate social responsibility terhadap manajemen laba (studi kasus pada perusahaan non keuangan dan jasa yang terdaftar di BEI tahun 2010-2012). Fakultas Ekonomika dan Bisnis. http://eprints.undip.ac.id/43399/
Aurora, A. (2018). Pengaruh good corporate governance dan ukuran perusahaan terhadap manajemen laba perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Jurnal Akuntansi, 6(1). http://ejournal.unp.ac.id/students/index.php/akt/article/view/2955
Chariri, A., & Ghazali, I. (2007). Teori Akuntansi, Badan Penerbit UNDIP. Semarang.
Dewi, R. R., & Pitawati, D. (2018). Pengaruh CSR, GCG, inflasi terhadap profitabilitas pada perusahaan high profile di Indonesia. Jurnal Riset Akuntansi (JUARA), 8(1). http://ejournal.unmas.ac.id/index.php/juara/article/view/26
Fatmasari, S. (2016). Pengaruh profitabilitas, dan leverage terhadap manajemen laba pada perusahaan manufaktur terdaftar di Bursa Efek Indonesia Tahun 2012-2014. STIE Perbanas Surabaya. http://eprints.perbanas.ac.id/3056/
Gras-Gil, E., Manzano, M. P., & Fernández, J. H. (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 US banks. Accounting Forum, 38(3), 155–169. https://doi.org/10.1016/j.accfor.2014.05.003
Hernitra, W. (2011). Pengaruh pengungkapan corporate social responsibility (CSR) terhadap profitabilitas perusahaan. https://repository.unej.ac.id/handle/123456789/6473
Jao, R., & Pagalung, G. (2011). Corporate governance, ukuran perusahaan, dan leverage terhadap manajemen laba perusahaan manufaktur Indonesia. Jurnal Akuntansi Dan Auditing, 8(1), 43–54. https://ejournal.undip.ac.id/index.php/akuditi/article/view/4346
Kim, Y., Park, M. S., & Wier, B. (2012). Is earnings quality associated with corporate social responsibility? The Accounting Review, 87(3), 761–796. https://doi.org/10.2308/accr-10209
Palacios Manzano, M., Gras Gil, E., & Santos Jaen, J. M. (2021). Corporate social responsibility and its effect on earnings management: empirical research on Spanish firms. Total Quality Management & Business Excellence, 32(7–8), 921–937. https://doi.org/10.1080/14783363.2019.1652586
Pangestuti, C. D. A., & Oetomo, H. W. (2016). Pengaruh perputaran modal kerja, ukuran perusahaan, operating leverage, financial leverage terhadap profitabilitas. Jurnal Ilmu Dan Riset Manajemen (JIRM), 5(7). http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/download/859/871
Pramudhita, Y. A., & Sugiyanto, E. (2017). Pengaruh ukuran prusahaan, profitabilitas, leverage dan kepemilikan institusional terhadap manajemen laba (studi empiris pada perusahaan manufaktur yang terdaftar di BEI Tahun 2012-2014). Universitas Muhammadiyah Surakarta. http://eprints.ums.ac.id/id/eprint/51495
Prasetya, P. J., & Gayatri, G. (2016). Pengaruh ukuran perusahaan terhadap manajemen laba dengan pengungkapan corporate social responsibility sebagai variabel intervening. E-Jurnal Akuntansi, 14(1), 511–538. https://simdos.unud.ac.id/uploads/file_riwayat_penelitian_1_dir/48851f09d97e46e6e45d0b0f1989b033.pdf
Priya, P. V., & Mohanasundari, M. (2016). Dividend policy and its impact on firm value: A review of theories and empirical evidence. Journal of Management Sciences and Technology, 3(3), 59–69. https://www.academia.edu/download/49100170/dividen_policy_1.pdf
Rahmawardani, D. D., & Muslichah, M. (2020). Corporate social responsibility terhadap manajemen laba dan kinerja perusahaan. Jurnal Riset Akuntansi Kontemporer, 12(2), 52–59. http://dx.doi.org/10.23969/jrak.v12i2.2251
Reviani, D., & Sudantoko, D. (2012). Pengaruh struktur kepemilikan, ukuran perusahaan, dan corporate governance terhadap manajemen laba. Jurnal Prestasi, 9(1), 96–112. https://garuda.kemdikbud.go.id/documents/detail/200170
Ricardo, D. M., & Faisal, F. (2015). Pengaruh pengungkapan corporate social responsibility terhadap praktik manajemen laba. Diponegoro Journal of Accounting, 4(2), 33–42. https://ejournal3.undip.ac.id/index.php/accounting/article/view/15212
Setiadewi, K. A. Y., & Purbawangsa, I. B. A. (2015). Pengaruh ukuran perusahaan dan leverage terhadap profitabilitas dan nilai perusahaan. Udayana University. https://www.neliti.com/publications/242366/pengaruh-ukuran-perusahaan-dan-leverage-terhadap-profitabilitas-dan-nilai-perusa
Setiawan, D., Prabowo, R., Arnita, V., & Wibawa, A. (2019). Does corporate social responsibility affect earnings management? Evidence from the Indonesian banking industry. Verslas: Teorija Ir Praktika/Business: Theory and Practice, 20, 372–378. https://www.econstor.eu/handle/10419/247987
Sial, M. S., Chunmei, Z., Khan, T., & Nguyen, V. K. (2018). Corporate social responsibility, firm performance and the moderating effect of earnings management in Chinese firms. Asia-Pacific Journal of Business Administration. https://doi.org/10.1108/APJBA-03-2018-0051
Suryani, A., & Herianti, E. (2015). Pengaruh pengungkapan tanggung jawab sosial perusahaan terhadap koefisen respon laba dan manajemen laba. Simposium Nasional Akuntansi (SNA) XVIII, Medan. http://lib.ibs.ac.id/materi/Prosiding/SNA XVIII/makalah/050.pdf