The Impact of Corporate Social Responsibility (CSR) on Financial Reporting Quality

Thisstudy's name is The Impact of Corporate Social Responsibility (CSR) on Financial Reporting Quality.The aim of this study is identify The Impact of Corporate Social Responsibility (CSR) onthe degree of accounting conservatism and the quality of accruals. In this study,used fromSalewski and Zulchmethod (2012) for Exchange that have condition forone-yearperiod 1390.Corporate social responsibility was measured by questionnaires include 53 questions about social responsibility at company towards customers, staff, environment and institutions in society. For analysis the data was used correlation and regression test and Eviews software.The findings of this research indicate that there is nomeaningful relation between corporate social responsibility and conservative amount. A meaningful relation was not also found between corporate social responsibility and accruals quality. The findings of this research may change the general understanding of social responsibility because ongoing social responsibility