The Influence Of Diversification And Corporate Social Responsibility To Earnings Management With Audit Committee Effectiveness As A Moderating Variable

Author(s)

Titik Aryati , Eny Purwaningsih ,

Download Full PDF Pages: 189-203 | Views: 1695 | Downloads: 415 | DOI: 10.5281/zenodo.3483375

Volume 7 - February 2018 (02)

Abstract

The purpose of this research is to determine the influence of diversification and corporate social responsibility on earnings management with audit committee effectiveness as moderating variable. Discretionary accrual used as a proxy for earnings management. Data for this research were obtained secondary data. There are 299 manufacturing companies listed in IDX on 2011-2015 used as sample. This research uses multiple regression technique as method of analysis.This research results show that the business diversification has a positive influence to earnings management. Meanwhile, geographic diversification and corporate social responsibility does not have any influence to earnings management. The results on moderating variable show that the expertise of audit committee can moderate the relationship between the business diversification and earnings management.

Keywords

Earnings management, diversification, corporate social responsibility, audit committee effectiveness.

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Titik Aryati , The Influence Of Diversification And Corporate Social Responsibility To Earnings Management With Audit Committee Effectiveness As A Moderating Variable, International Journal of Management Sciences and Business Research 02(2018):189-203 DOI: 10.5281/zenodo.3483375