The Influence of Women In The Board, Board Composition, and Profitability on Corporate Social Responsibility with Earnings Management as Moderating Variable

IF 2.5 4区管理学 Q2 BUSINESS, FINANCE

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-04-30 DOI:10.47153/afs22.3472022

Nia Dyah Setiani Ali

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Abstract

This study aims to determine the effect of the Percentage Of Women In The Board, The Board Composition, and Profitability toward Corporate Social Responsibility with Earning Management As Moderating Variable. This research is quantitative. Data were obtained from companies registered with JII for the 2016-2020 period. The population obtained is 47 companies. The sample used in this study was 10 companies with a purposive sampling method. The analytical tools used are multiple linear regression and Moderated Regression Analysis (MRA). The data processing tool uses eviews 11. The result of this study indicates that the women in the board, profitability, and earning management have no effect on corporate social responsibility, while board composition has a significant and positive effect on corporate social responsibility. Earning management can moderate the board composition to corporate social responsibility, but cannot moderate women in the board and profitability to corporate social responsibility.

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以盈余管理为调节变量的董事会女性成员、董事会构成和盈利能力对企业社会责任的影响

本研究旨在以盈余管理为调节变量，确定女性董事比例、董事会构成和盈利能力对企业社会责任的影响。这项研究是定量的。数据来自2016-2020年期间在JII注册的公司。获得的人口为47家公司。本研究以10家公司为样本，采用目的性抽样方法。使用的分析工具是多元线性回归和有调节回归分析(MRA)。数据处理工具使用eviews 11。本研究结果表明，董事会女性人数、盈利能力和盈余管理对企业社会责任没有影响，而董事会构成对企业社会责任有显著的正向影响。盈余管理可以调节董事会构成对企业社会责任的影响，但不能调节董事会女性人数和盈利能力对企业社会责任的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Abacus-A Journal of Accounting Finance and Business Studies BUSINESS, FINANCE-

CiteScore

3.30

自引率

4.80%

发文量

期刊介绍： Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.