Pengaruh Tanggung Jawab Sosial Strategis Dan Non Strategis Terhadap Manajemen Laba: Peran Perlindungan Investor Pada Industri Perbankan di ASEAN

Sylvia Rianda Anugra, Sylvia Veronica Siregar

Abstract


Abstract. The purpose of this study is to examine the effect of corporate social responsibility (differentiated into strategic and non-strategic) on earnings management. This study further distinguishes earnings management into accrual and real earnings management. In addition, this study also aims to examine the moderating role of investor protection on the association between strategic and non-strategic social responsibility and earnings management. The research sample is banking companies listed in 5 ASEAN countries. The results show a positive effect of non-strategic corporate social responsibility on accrual earnings management, but insignificant to real earnings managementt. The strategic corporate social responsibility has no significant effect on both type of earnings management. Investor protection only has a moderating role in the relationship between non-strategic social responsibility on accrual earnings management.

Keywords. Banking; Corporate Social Responsibility; Earnings Management; Investor Protection.

Abstrak. Tujuan penelitian ini adalah untuk membuktikan bahwa terdapat pengaruh tanggung jawab sosial yang dibedakan menjadi strategis dan non strategis terhadap manajemen laba. Penelitian ini membedakan manajemen laba menjadi manajemen laba akrual dan rill. Selain itu, penelitian ini juga bertujuan untuk membuktikan pengaruh peran perlindungan investor dalam memoderasi pengaruh tanggung jawab sosial strategis dan non strategis terhadap manajemen laba. Sampel penelitian adalah perusahaan perbankan yang terdaftar di 5 negara ASEAN. Hasil penelitian menunjukkan pengaruh positif tanggung jawab sosial non strategis terhadap manajemen laba akrual, namun tidak berpengaruh signifikan ke manajemen laba riil. Tanggung jawab sosial strategis tidak berpengaruh signifikan terhadap kedua jenis manajemen laba. Perlindungan investor hanya mempunyai peranan moderasi terhadap hubungan antara tanggung jawab sosial non strategis terhadap manajemen laba akrual.


Keywords


Manajemen Laba; Perbankan; Perlindungan Investor; Tanggung Jawab Sosial.

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DOI: https://doi.org/10.17509/jrak.v7i3.18774

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