Academy of Strategic Management Journal (Print ISSN: 1544-1458; Online ISSN: 1939-6104)


Corporate Social Responsibility Disclosure Earning Management and Corporate Performance

Author(s): Bambang Jatmiko, Titi Laras, Jati Kurnia Sandy

The purpose of this study is to examine the effect of corporate social responsibility disclosure (CSRDis) on corporate performance (CP) as moderated by earnings management (EarnM). The population of this study is all companies listed on the Indonesian stock exchange. In order to obtain a representative sample, this study used a purposive sampling method. Partial Least Square (WarpPLS) version 7.0 was used as an analytical tool in this study. This research concludes that CSRDis and EarnM directly have a significant effect on CP; however, EarnM does not moderate the effect of CSRDis on CP. The implication of this research is the importance of CSRDis to improve company performance.

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