CORPORATE SOCIAL RESPONSIBILITY, FREE CASH FLOW AND FIRM SIZE ON EARNINGS MANAGEMENT
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Published
Apr 21, 2022
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Abstract
This study aims to determine whether corporate social responsibility, free cash flow and company size have a significant effect on earnings management in banking companies listed on the Indonesian stock exchange either partially or simultaneously. The type of data used in this study is quantitative data sourced from financial reports and sourced from the history of the Indonesian stock exchange. Sources of data in this study using secondary data. The population in this study using banking companies listed on the Indonesian stock exchange totaling 45 companies. The sampling technique used purposive sampling technique in accordance with predetermined criteria. Based on predetermined criteria, a sample of 14 companies was obtained. The analytical method used in this research is multiple linear analysis and the hypothesis is tested using t test and f test. The results of this study that corporate social responsibility has no significant effect on earnings management, free cash flow has a significant negative effect on earnings management and firm size has no significant effect on earnings management.
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How to Cite
Ardiany, Y., Syafitri, Y., & Ningsih, S. (2022). CORPORATE SOCIAL RESPONSIBILITY, FREE CASH FLOW AND FIRM SIZE ON EARNINGS MANAGEMENT. INTERNATIONAL CONFERENCE ON GLOBAL EDUCATION, 987-999. Retrieved from https://ejurnal.unespadang.ac.id/index.php/ICGE/article/view/181
Section
ECONOMICS, MANAGEMENT, AND ACCOUNTING (ICGE IX)
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References
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[30] Imron, I. (2019). Influence Analysis Product Quality Against Consumer Satisfaction Using Quantitative Methods At CV. Tangerang Blessing Furniture English. Journal on Software Engineering (IJSE), 5(1), 19–28. https://doi.org/10.31294/ijse.v5i1.58 61
[31] Charisma Taufandaru. (2018).flow on firm value with dividend pay out ratio variable as intervening variable. Thesis by : name : kharisma taufandaru no . student of the Faculty of Economics, Indonesian Islamic University, Yogyakarta.
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[35] Rahmawardani, DD, & Muslichah. (2020). Corporate Social Responsibility to Earnings Management and Company Performance.Journal of Contemporary Accounting Research,12 (2), 52–59.
[36] Santi, DK, & Wardani, DK (2018). Effect of Tax Planning, Company Size, Corporate Social Responsibility (csr) To Profit management.Accounting journal, 6 (1), 11–24. https://doi.org/10.24964/ja.v6i1.536 Santosa, B. (2016).Effect analysis profit management, profitability, leverage against disclosure corporate social responsibility. Idx, 1–14.
[37] Sapti, M. (2019). No Title No Title. Ability Connection Mathematical (Overview To Approach Savi Learning),53(9), 1689– 1699.
[38] Sari. (2018).J-MAS (Journal of Management and Science) Vol.3 No.2, October 2018.3(2), 226–236.
[39] Satiman. (2019). Free Cash Effect Flow, Good Corporate Governance, Audit Quality, and Leverage on Earnings Management.Scientific Journal of Reflection Economics, Accounting, Management and Business, 2(3), 311–320. https://doi.org/10.5281/zenodo.3269 382 Website
[40] Bank Bukopin Alter Report Finance, this is what BI and OJK said. Retrieved Friday, 27 Apr 2018 18:50 WIB form form https://finance.detik.com/moneter/d-3994551/bank-bukopin-permaklaporan-keuangan-ini-kata-bi-dan-ojk
[41] Indicators of disclosure of responsibility corporate social Retrieved 29 april 2019 09:40 WIB . From https:// www.globalreporting.org/
[42] Company company financial statements banking form https://www.idx.co.id/
[43] Banking company annual report form https://www.idnfinancials.com//
[44] Maybank Indonesia Books Net Profit IDR 757 Billion. Retrieved Tuesday 30 Jul 2019 12:23 WIB from https://m.republika.co.id/berita/pvfw br383/maybank-indonesia book-net-profit-rp-757 billion ESSAY
[45] Charisma Taufandaru, 2018, Influence Free Cash Flow and Operating Cash Flow to Firm Value with Variable Divenden Pay Out Ratio as Internet Variable. Thesis Faculty of Economics : Islamic University of Indonesia Yogyakarta
[46] Wenda Adelia, 2020, Influence Profitability, Leverage and Deferred Tax Expense on Earnings Management in Manufacturing companies in the basic and chemical industrial sector listed on the Indonesian Stock Exchange. Thesis Faculty of Economics : Ekasakti University
[47] Constitution Constitution Republik Indonesia Number 8 of 1995 concerning Market
[2] Brigham, Eugene F. & Joel F Houston (2010), Fundamentals of Financial Management. South Jakarta: Selemba Empat (translator Ali Akbar Yulianto)
[3] CarlS.Warren, 2015. Introduction Accounting Edition 25. Jakarta, Selemba Empat, Jakarta.
[4] Ghozali, I. (2018) Analysis Applications Multivariate with IBM SPSS 25 Program. Semarang: Diponegoro University Publishing Agency.
[5] Ghozali, Imam. (2016). Analysis Apps Multivariate with IBM SPSS 25 Program. Semarang: Diponegoro University Publishing Agency.
[6] Guinan, Jack 2010. INVESTOPEDIA: an easy way to understand investment terms, printing I, Jakarta : Wisdom.
[7] Harahap, Sofyan Syafri, (2010) Theory Accounting, Jakarta : Rajawali Press. 2010.Revised Edition 2010.
[8] Hartono, Jogiyanto. (2013) Theory Portfolio and Investment Analysis, Yogyakarta BPFE: Eight Hery
[9] Edition. 2012. Accounting & Secrets behind it for Non-Accounting Managers. Jakarta: PT Bumi Aksara.
[10] Irham Fahmi, 2013. Profit Strategy, Alphabeta , Bandung.
[11] Muhammad Sadi, 2016. Company Law Indonesian First Edition. Printing PT Kharisma Putra Utama. Kencana Publisher, Jakarta.
[12] Munawir, S. (2010). Report Analysis Finance (4th Edition). Yogyakarta: Liberty.
[13] Rahmawati. 2012. Accounting Theory Finance. Edition 1. Yogyakarta: Graha Ilmu.
[14] Satono, Agus (2010).Management Finance Theory & Application. Yogyakarta: BPFE
[15] Scott, William R. (2015). Financial Accounting Theory, Seventh Edition, Prentice-Hall, Toronto, Canada Scott,
[16] William R. (2000).Financial Accounting Theory.USA:Prentice Hall
[17] Scott, William R, (2003), Financial Accounting Theory, 3rd Edition Canada : prentice hall
[18] Sondang P. Siagian. (2011). Management Human Resources, Jakarta: PT. Earth Literature.
[19] Sri Sulistyanto, 2014, Earnings Management, Empirical Theories and Models, Jakarta: Grasindo.
[20] Sukmadi. 2010. Introduction to Economics Business. Bandung: Humanities
[21] Sulistyanto, Sri. 2008. Earnings Management Empirical Theories and Models. Grasindo: Jakarta.
[22] Wati, Lela Nurlaela, 2019. Model Corporate Responsibility (CSR).East Java : Myria Publisher Journal
[23] Afriani, E., & Asma, R. (2019). Analysis Stock Price Valuation With Price Earning Ratio, Free Cash Flow To Equity And Free Cash Flow To Firm In Manufacturing Companies. Management Science And Entrepreneurship, 3 (2), 111–123.
[24] Amelia, W., & Hernawati, E. (2016). Influence Independent Commissioner, Siz Company, and Profitability towards Management Profit.NeO~Bis,10(1), 62–77.http://journal.trunojoyo.ac.id/neobis/article/view/1584
[25] Anisah, KF (2017). Free Cash Effect Flow and Leverage on Earnings Management in Manufacturing Companies on the IDX. Journal Accountancy,3(2), 64–76.
[26] Ardiani, NLN, & Sudana, IP (2018). Influence Corporate Social Responsibility On Management Profit.Ardiani, Ni Luh Nia,24, 2333. https://doi.org/10.24843/eja.2018.v24.i03.p26
[27] Astuti, AY, Nuraina, E., & Wijaya, A. L. (2017). The Effect of Firm Size and Leverage on Earnings Management.The 9th FIPA: Accounting Education Scientific Forum, 5(1), 501–514.
[28] Basir, SI, & Muslih, M. (2019).Effect of Free Cash Flow, Leverage, Profitability and Sales Growth on Earnings Management.PUBLIC Script Journal,3, 104–111.
[29] Fandriani, V. (2019). Influence Profitability, Leverage, Company Size, and Audit Quality on Earnings Management.I(2), 505– 514.
[30] Imron, I. (2019). Influence Analysis Product Quality Against Consumer Satisfaction Using Quantitative Methods At CV. Tangerang Blessing Furniture English. Journal on Software Engineering (IJSE), 5(1), 19–28. https://doi.org/10.31294/ijse.v5i1.58 61
[31] Charisma Taufandaru. (2018).flow on firm value with dividend pay out ratio variable as intervening variable. Thesis by : name : kharisma taufandaru no . student of the Faculty of Economics, Indonesian Islamic University, Yogyakarta.
[32] Lisyanti, L. (2018). No Title No titles.Journal of Chemical Information and Modeling,53(9), 1689–1699.
[33] Nazalia, N., & Triyanto, DN (2018). Effect of Free Cash Flow, Financial Distress, and Employee Diff on Earnings Management.Journal of Accounting, Auditing and Accounting Information Systems,2(3), 93–104. https://www.neliti.com/publications/ 284360/influence-free-cash-flowfinancial-distress-dan-employeediff-terhadap-manajemen
[34] Pangesti, L. (2019). Firm Size Effect and Growth in Earnings Management. Journal of Management and Business Economics,20(2), 186–197.
[35] Rahmawardani, DD, & Muslichah. (2020). Corporate Social Responsibility to Earnings Management and Company Performance.Journal of Contemporary Accounting Research,12 (2), 52–59.
[36] Santi, DK, & Wardani, DK (2018). Effect of Tax Planning, Company Size, Corporate Social Responsibility (csr) To Profit management.Accounting journal, 6 (1), 11–24. https://doi.org/10.24964/ja.v6i1.536 Santosa, B. (2016).Effect analysis profit management, profitability, leverage against disclosure corporate social responsibility. Idx, 1–14.
[37] Sapti, M. (2019). No Title No Title. Ability Connection Mathematical (Overview To Approach Savi Learning),53(9), 1689– 1699.
[38] Sari. (2018).J-MAS (Journal of Management and Science) Vol.3 No.2, October 2018.3(2), 226–236.
[39] Satiman. (2019). Free Cash Effect Flow, Good Corporate Governance, Audit Quality, and Leverage on Earnings Management.Scientific Journal of Reflection Economics, Accounting, Management and Business, 2(3), 311–320. https://doi.org/10.5281/zenodo.3269 382 Website
[40] Bank Bukopin Alter Report Finance, this is what BI and OJK said. Retrieved Friday, 27 Apr 2018 18:50 WIB form form https://finance.detik.com/moneter/d-3994551/bank-bukopin-permaklaporan-keuangan-ini-kata-bi-dan-ojk
[41] Indicators of disclosure of responsibility corporate social Retrieved 29 april 2019 09:40 WIB . From https:// www.globalreporting.org/
[42] Company company financial statements banking form https://www.idx.co.id/
[43] Banking company annual report form https://www.idnfinancials.com//
[44] Maybank Indonesia Books Net Profit IDR 757 Billion. Retrieved Tuesday 30 Jul 2019 12:23 WIB from https://m.republika.co.id/berita/pvfw br383/maybank-indonesia book-net-profit-rp-757 billion ESSAY
[45] Charisma Taufandaru, 2018, Influence Free Cash Flow and Operating Cash Flow to Firm Value with Variable Divenden Pay Out Ratio as Internet Variable. Thesis Faculty of Economics : Islamic University of Indonesia Yogyakarta
[46] Wenda Adelia, 2020, Influence Profitability, Leverage and Deferred Tax Expense on Earnings Management in Manufacturing companies in the basic and chemical industrial sector listed on the Indonesian Stock Exchange. Thesis Faculty of Economics : Ekasakti University
[47] Constitution Constitution Republik Indonesia Number 8 of 1995 concerning Market