Corporate Social Responsibility (CSR) Disclosure on the Application
of Conservatism: The Role of Foreign Ownership as a Moderating
Variable

Corporate Social Responsibility (CSR) Disclosure on the Application
of Conservatism: The Role of Foreign Ownership as a Moderating
Variable

Accounting conservatism; CSR reporting; Foreign ownership

This research aimed to determine what factors affect manufacturing companies' application of accounting conservatism. In addition, this study examines two factors: the effect of CSR disclosure on
the application of conservatism in manufacturing firms; and the effect of foreign ownership on the
relationship between CSR disclosure and the application of conservatism in manufacturing firms. This
study was quantitative. This study utilized annual and sustainability reports from 2018 to 2022 from
manufacturing companies listed on the Indonesia Stock Exchange. The study examined 590 data using
the Fixed Effect Model as a regression model to estimate panel data. The findings revealed two conclusions: a significant relationship between CSR disclosure and accounting conservatism, and foreign
ownership weakened the correlation between CSR disclosure and accounting conservatism. This
study employed firm size, profitability, leverage, and audit quality as control variables.

Maria Puspita Nugrahaning Sari, Doddy Setiawan

https://jurnal.unmer.ac.id/index.php/jkdp/

Department of Accounting, Faculty of Economics and Business, Universitas Sebelas Maret

2023-07-31

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