Correlation between Social Responsibility and Financial Performance: Mediating Role of Real Earning Management


Authors : Ayu Miladiyana Aslamiyah; Novi Puspitasari; Nurhayati

Volume/Issue : Volume 7 - 2022, Issue 6 - June

Google Scholar : https://bit.ly/3IIfn9N

Scribd : https://bit.ly/3yF6HPB

DOI : https://doi.org/10.5281/zenodo.6794295

This study aimed to examine direct effect of social responsibility on financial performance as well as through earnings management as a mediating variable. Design/methodology/approach: This study used in secondary data involving 36 companies listed on the Islamic Jakarta Index (JII) for the period 2014-2021. This study used partial least square and carried out with the help of software Smart PLS 3.0. Findings: The results showed that CSR has a positive insignificant effect on financial performance and earnings management. Meanwhile, the results showed that earnings management has a negative significant effect on financial performance. But earnings management can partially mediate the effect of the CSR on financial performance

Keywords : Earning Management, Financial Performance, Jakarta Islamic Index

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