The Government has regulated CSR activities through Law No. 40 Year 2007 regarding Limited Liability Company. Mentioned that the company must perform and disclose CSR activities, especially companies that related to natural resources such as mining companies. The objective is to know the effect of company size, profitability, leverage, and management ownership on the level of CSR disclosure of mining companies listed on BEI during the period of 2014-2017. Using secondary data from annual report and financial report. The samples sum up to a total of ten companies with a four-year observation period, resulting in a total of 40 observational data. The method used in this research is multiple linear regression using SPSS 22.0 program. The result of the research shows that (1) firm size has positive effect on CSR disclosure level, (2) profitability and leverage has no effect on CSR disclosure level; (3) management ownership negatively affect CSR disclosure level. This finding contributes to the future research, companies, creditors, investors, and government.
Abstract. The corporate’s responsibility currently has evolved into a triple bottom line principal which directs the corporates for are not only focused on its profit achievement (profit), but also to secure the environmental sustainability (planet) and contribute in the community development (people). In accordance to the Indonesia’s Act, any company,which activities are in exploiting the natural resources (SDA), is obliged to implement the social and environmental responsibility. It is usually called as the Corporate Social Responsibility (CSR). The mining corporates are,thus, must implement the CSR. The aims of this study are to verify (1) the influence of CSR to increase the firm value, and (2) the influence of profitability, management ownership, and firm size (as the factors to moderate the relationship amongst CSR) to the firm value. CSR disclosure is measured by GRI (G4) index. The firm value variable is then calculated by using Tobin’s Q ratio. Profitability variable, management ownership variable, and company size variable are each measured by ROE, percentage of management ownership, and natural logarithm of total asset.The result of this study concludes that CSR does not affect firm value. Management ownership and firm sizedo not influence either firm value. On the other hand, the profitability has a positive effect on the firm value. Furthermore, profitability as a moderating variable can strengthen the relationship between CSR and firm value. However, this study draws conclusion that management ownership and firm size do not strengthen the relationship among CSR and firm value.Keywords: CSR, Profitability, Management Ownership, Firm Size, and Firm Value.Abstrak. Saat ini tanggung jawab perusahaan sudah berkembang menjadi prinsip triple bottom line, yang mengarahkan perusahaan untuk tidak hanya fokus pada pencapaian profit saja, tetapi juga mampu menjaga kelestarian lingkungan (planet) dan memberikan kontribusi dalam pengembangan masyarakat (people).Sesuai dengan amanat UU, setiap perseroan terbatas yang kegiatannya memanfaatkan SDA wajib untuk melaksanakan Tanggung Jawab Sosial dan Lingkungan (TJSL).Oleh karena itu, perusahaan pertambangan merupakan perusahaan yang tergolong wajib melaksanakan TJSL atau CSR.Melalui penelitian ini, ingin diketahui pengaruh CSR dalam meningkatkan nilai perusahaan pertambangan yang aktivitasnya memanfaatkan SDA, serta pengaruh profitabilitas, kepemilikan manajemen, dan ukuran perusahaan sebagai faktor yang memoderasi hubungan antara CSR dan nilai perusahaan. Pengungkapan CSR diukur dengan menggunakan indikator yang dikeluarkan oleh lembaga internasional General Reporting Initiative (GRI) yaitu indeks G4. Kemudian variabel nilai perusahaan dihitung dengan menggunakan rasio Tobin’s Q, serta variabel profitabilitas, kepemilikan manajemen, dan ukuran perusahaan masing-masing diukur dengan ROE, persentase kepemilikan manajemen, dan logaritma natural dari total aset perusahaan. Hasil penelitian ini menyimpulkan bahwa CSR tidak berpengaruh terhadap nilai perusahaan. Hasil yang sama juga terdapat pada pengaruh kepemilikan manajemen dan ukuran perusahaan secara parsial terhadap nilai perusahaan. Sedangkan profitabilitas berpengaruh positif terhadap nilai perusahaan.Kemudian, profitabilitas sebagai variabel moderasi mampu memperkuat hubungan antara CSR dan nilai perusahaan.Akan tetapi, dalam penelitian ini menyimpulkan bahwa kepemilikan manajemen dan ukuran perusahaan tidak memperkuat hubungan antara CSR dan nilai perusahaan.Kata kunci : CSR, Profitabilitas, Kepemilikan Manajemen, Ukuran Perusahaan, dan Nilai Perusahaan.
The learning process in accounting courses often becomes boring and even intimidating for students because the material is often considered difficult or involves a lot of calculations that the learning situation becomes rigid and students cannot enjoy the learning process. For this reason, lecturers must prepare an alternative media for learning that is more interesting, for example by using games. The game in this research is based on the Instagram filter as most students have an Instagram account and spend a lot of time on that photo-sharing platform. The game was developed using the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation). In the development stage, this game was validated by material expert and information technology expert, and was then implemented to 100 accounting students. Based on the evaluation results, this game was declared to be very feasible in terms of software, display, and learning design aspects. Moreover, this Instagram filter-based accounting educational game was declared a fun learning media for students, and was able to motivate students to study accounting as indicated by the average total score of 4.48 or "very high" for the learning motivation aspect.
The Surabaya city government still applies the old rules, which do not implement a reduction in property sales tax rates. Data from the Office of Revenue and Financial Management (DPPK) The Surabaya city government noted, in 2015 the revenue from property sales tax reached Rp 825 billion. This is the reason behind the Surabaya city government's refusal to reduce property sales tax rates. Based on this, we want to examine whether the policies taken by the Surabaya government to not reduce property sales tax rates can affect the interest of the purchasing power of the people of Surabaya. The population in this study were all people residing in the city of Surabaya. The data collection technique carried out by the researcher was a purposive sampling technique. In this study, researchers used questionnaires as data collection techniques. The results showed that the decision of the Surabaya city government to reject the decline in property sales tax rates did not affect the people's buying interest in property in Surabaya
Many political elites in Indonesia have strategic position in companies. Uniquely, in Indonesia,there are also military elites hold this position. On the contrary, the level of corruption in Indonesia is still very high, and the tax ratio is also low. Therefore, this study is conducted to determine and analyze the effect of political and military connection on tax avoidance in Indonesia. The research was conducted on mining companies listed on the IDX in 2017 – 2019, and the data were analyzed using SmartPLS. The results of this study indicate that political connection has an effect on tax avoidance through audit delay. Top management can intervene in the audit report process to get the expected result. So, the process takes longer time and it indicates the occurrence of tax avoidance efforts. Meanwhile, the military connected company has no effect, because the proportion is relatively small and they have characteristics to comply more with the rules in submitting audit reports. Ultimately, this study is expected to be a valid source of input in making regulations about tax collecting activities. Moreover, it can be taken into consideration in making decisions regarding the proportion of the top management who are connected politically and militarily.
Taxes are a very important source of state revenue in supporting the country's development. State financing depends on tax revenue. Current tax revenue has not met the target, the sluggish Indonesian economy is the cause of not meeting the tax target. One of the efforts made by the government is to increase tax awareness where the Director General of Taxes implements one of the Tax Inclusion programs aimed at the younger generation, one of which is high school students. The given tax knowledge will encourage students to be positive and change the mindset of students so that they can produce positive tax behavior. This study uses two factors in measuring the tax awareness of high school students, namely tax literacy and social environment. The purpose of this study was to examine and analyze the effect of tax literacy and the social environment on tax awareness among high school students in Surabaya and Sidoarjo. The method used in sample selection is non-purposive sampling with a total sample of 398 respondents. The results of this study indicate that the tax literacy and social environment variables have an effect on tax awareness among high school students in Surabaya and Sidoarjo.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.