Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
CSR Disclosures: Role and Relationship to Accounting Conservatism in Improving Earnings of Quality

Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
CSR Disclosures: Role and Relationship to Accounting Conservatism in Improving Earnings of Quality

CSR Disclosure; Accounting Conservatism; Earnings Quality

Several research issues argue, in general, companies that focus and are oriented towards the implementation of Corporate Social Responsibility (CSR). It is relative to accounting conservatism to suppress information asymmetry and/or anagerial opportunism to provide higher quality earnings information as a reflection of the actual condition of the company. This study was conducted to look at the effect of CSR disclosure on earnings quality by adding accounting conservatism as a mediating variable. This study uses path analysis techniques in 90 manufacturing companies for an observation period of 4 (four) periods from 2016 to 2019. The results of this study indicate that CSR disclosure
influences Accounting Conservatism. Then, CSR affects earnings quality. Furthermore, earnings quality is influenced by accounting conservatism, and finally, CSR disclosure does not affect earnings quality according to accounting conservatism. CSR Disclosure, Accounting Conservatism, Earnings Quality.

Aspyan Noor, Ibnu Abni Lahaya, Indra Suyoto Kurniawan, Shally Najat, Syifa Azzahra Hafidz

DOI: 10.26905/jkdp.v25i3.5030

Universitas Merdeka Malang

July 2021

Sri Wahyuni

ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print)

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Jurnal Keuangan dan Perbankan Universitas Merdeka Malang