The Interaction Between Corporate Social Responsibility and Earnings Management Using Board Characteristics as Moderating Variable

Main Article Content

Fiola Finomia Honesty


This study examines the nature and significance of the moderating effect of board of commisioners characteristics on the relationship between the disclosure of corporate social responsibility and earnings management. Using a sample of 30 manufacturing companies listed in the Indonesia Stock Exchange overs the period of 2010-2015, the results show that the disclosure of corporate social responsibility significantly affect earnings management. While board of commisioners characteristics which are board educational background and frequency of board meetings strengthen the relationship between the corporate social responsibility disclosure and earnings management

Article Details


Most read articles by the same author(s)

Obs.: This plugin requires at least one statistics/report plugin to be enabled. If your statistics plugins provide more than one metric then please also select a main metric on the admin's site settings page and/or on the journal manager's settings pages.