INTENSITAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: PENGUJIAN DENGAN MANAJEMEN LABA AKRUAL DAN RIIL
This research aims to get empirical evidence about the influence of accrual and real earning management on corporate social responsibility disclosure intensity. The study held at winners of Indonesia Sustainability Reporting Award in 2014-2015. Accrual earning management measured by discretionary ac...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Udayana
2017-04-01
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| Series: | E-Jurnal Akuntansi |
| Subjects: | |
| Online Access: | https://ojs.unud.ac.id/index.php/Akuntansi/article/view/26521 |