ABSTRACT
This study aims to examine the effect of corporate governance and disclosure of corporate social responsibility on the tax aggressiveness of mining companies listed on the Indonesia Stock Exchange in 2015-2018. This study uses 8 sample companies from 38 populations. Tax aggressiveness is proxied using ETR, corporate governance is proxied using independent commissioners, audit committees, and institutional ownership. Corporate social responsibility is measured using CSR disclosure indicators based on the Global Reporting Initiative (GRI) guidelines. The results of this study indicate that corporate governance that is proxied by using independent commissioners and institutional ownership also corporate social responsibility has an effect on tax aggressiveness, while corporate governance that is proxied using audit committees does not affect tax aggressiveness.
Keywords: tax aggressiveness, corporate governance, corporate social responsibility.
Penelitian ini bertujuan untuk mengetahui Pengaruh Rasio Lancar, Return On Asset, Total Perputaran Aset dan Rasio Hutang terhadap Total Aset pada Financial Distress pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan adalah laporan keuangan dari perusahaan transportasi yang terdaftar di Bursa Efek Indonesia untuk periode 2014-2017. Populasi dalam penelitian ini adalah 35 perusahaan, dan jumlah sampel yang digunakan adalah 11 perusahaan yang dipilih menggunakan purposive sampling, sehingga diperoleh 44 pengamatan. Kesulitan keuangan dalam penelitian ini diukur dengan Interest Coverage Ratio (ICR). Alat analisis yang digunakan dalam penelitian ini adalah Analisis Regresi Logistik. Hasil penelitian menunjukkan bahwa rasio lancar, pengembalian aktiva, hutang terhadap total rasio aktiva tidak mempengaruhi financial distress. sedangkan variabel total turnover aset mempengaruhi kesulitan keuangan perusahaan transportasi yang terdaftar di Bursa Efek Indonesia.
This research is meant to examine the influence of cash turnover, working capital turnover, receivable turnover, and inventory turnover to the return on assets in the Ceramic companies listed on the Indonesian Stock Exchange (IDX) in 2013-2017 periods. The independent variables in this study wer Cash Turnover, Working Turnover, Receivable Turnover, and Inventory Turnover, while for the dependent variable is Return On Assets. The samples are 5 companies which have been selected by using cross sectional. The financial statement data has been obtained from the Indonesian Stock Exchange (IDX). The research method has been done by using quantitative method and multiple linier regressions with the application instrument of SPSS (Statistical Product and Service Solutions). The result of this research shows that working capital turnover has an influence to the return on assests whereas the cash turnover, receivable turnover and inventory turnover do not have any influence to the return on assets. The value R square is 0,558 which shows that all of independent variables which are cash turnover,working capital turnover, receivable turnover and inventory turnover can explain the dependent variable is return on assets is 55,8% and remaining is 44,2% which is influenced by orther factors which are not included in this model.
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