Research on the impact of corporate social responsibility (CSR) performance to the financial\nperformance have been widely studied previously. However, there were a few studies investigate the\neffect of CSR on accrual quality which is one of the attributes of earning quality. The aim of this study\nis to examine the affect of CSR toward accrual quality in the context of Indonesia, where the\nempirical results of the benefits of CSR implementation are still scant.\nResearch samples are all listed companies in Indonesia Stock Exchange (IDX) in miscellaneous\nindustry sector for period 2009 to 2013. There are 92 firm years included in this study. CSR is\nmeasured by scoring CSR activities of the firm based on GRI Index guideline version 3.1, whereas\nattributes of earning quality used in this study is accrual quality. We include two control variables in\nthis research model i.e. firm size and leverage.\nThe results show that CSR performance do not explain the changes in accrual quality. Leverage has\nno effect on accrual quality as well. On the other hand firm size has a significant effect on CSR\nperformance however the sign of association is contrary with the expected.
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