Analysis of the Effects of Public Ownership, CSR, and Firm Size on Earnings Management
DOI:
https://doi.org/10.54518/rh.6.5.2026.1748Keywords:
Corporate Social Responsibility, Earning Management, Firm Size, Public OwnershipAbstract
Earnings management remains an important financial reporting issue because information asymmetry and conflicts of interest may encourage management to influence reported earnings, particularly in state-owned enterprises with public accountability. This study examines the effects of public ownership, corporate social responsibility, and firm size on earnings management among SOEs listed on the Indonesia Stock Exchange during 2020–2023. Using a quantitative associative design, the study analyzes secondary data from annual reports, sustainability reports, and financial statements selected through purposive sampling. Multiple linear regression was employed using SPSS after classical assumption tests. The results show that public ownership does not significantly affect earnings management, whereas CSR has a significant negative effect. Firm size has a significant positive effect on earnings management. Simultaneously, public ownership, CSR, and firm size significantly affect earnings management. These findings indicate that CSR can support efforts to constrain earnings management, while larger firm size may increase managerial opportunities or pressures to manage reported earnings. The study implies that SOEs should strengthen CSR transparency, financial reporting oversight, and governance mechanisms to improve reporting quality and limit opportunistic behavior.
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