This study aims to examine the effect of profitability, leverage, size, and risk minimization to reveal corporate social responsibility for mining companies listed on the BEI for the period 2015-2016.The sample was taken by using purposive sampling that selected with the criteria that had been determined and obtained the sample of 19 companies. This study uses secondary data, namely the annual report of mining companies listed on the BEI for the period 2015-2016. This study uses multiple linear regression analysis techniques and showed that profitability variables affect to Corporate Social Responsibility, leverage effect to Corporate Social Responsibility, size effect to Corporate Social Responsibility, risk minimization affect to Corporate Social Responsibility.
A b s tr a c t This research aims to provide empirical evidence of the influence of implementation of Sunset PE ND AHULUANPajak merupakan tulang punggung penerimaan negara dan digunakan untuk membiayai sektok-sektor negara seperti sektor pendidikan, kesehatan, sarana umum, dan lain-lain, (Ngadiman & Huslin,2015). Untuk merealisasikan tujuan tersebut diperlukan upaya dalam hal peningkatan penerimaan pajak dengan menggali sumber dana yang berasal dari dalam negeri, yaitu melalui peningkatan kepatuhan wajib pajak. Kepatuhan wajib pajak merupakan faktor penting dalam merealisasikan target penerimaan pajak. Semakin tinggi kepatuhan wajib pajak, maka penerimaan pajak akan semakin meningkat. Akan tetapi dalam kenyataannya, keinginan masyarakat untuk membayarkan pajak masih tergolong rendah. Menurut wakil mentri keuangan berdasarkan data Dirjen Pajak, bahwa setoran pajak dari kelompok wajib pajak orang pribadi sejauh ini terlalu rendah. Terutama wajib pajak dari kalangan non karyawan atau memiliki pekerjaan sendiri termasuk usaha profesi. Hal ini menunjukkan bahwa wajib pajak orang pribadi seperti pengusaha dan profesi belum memenuhi kewajiban pajaknya dengan baik, (Ngadiman dan Huslin,2015).Penurunan penerimaan pajak yang terjadi membuat Direktorat Jenderal Pajak harus berupaya mengoptimalkan pelayanan sehingga diharapkan dapat meningkatkan kesadaran dan keinginan masyarakat untuk tertib sebagai Wajib Pajak, salah satunya dengan melakukan reformasi kebijakan perpajakan yang diimplementasikan dalam bentuk regulasi pemerintah dengan memberlakukan kebijakan sunset policy, tax amnesty dan sanksi pajak, (Gunadi dalam Rahman, 2010:210).
This study aims to analysiss and examine the effect of the financial performance and good corporate governance on sustainability report. Financial performance is measured using ROA. Good corporate governance mechanisms used are managerial ownership, independent commissioner board, board of directors and independent audit committee. The population is state-owned companies listed in the Indonesia Stock Exchange during 2011-2014. A purposive sampling method is used as a sampling method and 13 companies are selected as samples. A multiple linear regression analysis using SEM-PLS program is employed as a data analysis tool. The results show that the ROA, the board of directors, and audit committees affect sustainability reports; while managerial ownership and independent board do not affect sustainability reports. The implication of the results of this study is that sustainability report disclosure issues can be solved by increasing ROA, the board directors, and audit committess. Therefore, BUMN must pay attention to these three things in order to increase the disclosure of its sustainability report.
The purpose of this research is to analyze the influence of variable capital intencity ratio, free cash flow, audit quality, and leverage to earnings management action. The population in this study is manufacturing companies listed on the BEI during the period 2013-2015. Tests on the formulation using multiple regression analysis methods contained in the SPSS program. Based on the result of this research indicate that variable of capital intencity ratio, free cash flow, and audit quality do not influence to earnings management action. While the leverage variable has an influence on earnings management. This is evidenced by the average value of high sample company leverage. Management will try to manage its profits to reduce the failure rate to pay corporate liabilities.Keywords: Earnings Management, Capital Intencity Ratio, Free Cash Flow, Audit Quality, Leverage
A B S T R A C T The purpose of this research is to test whether politic connections commissioners and characteristic' companies can influence tax avoidance which is done by the companies. Object of this research is all of the BUMN companies from various sectors which are listed in Indonesian Stock Exchange 2011-2013. The data which is used is secondary data directly obtain from BEI website and each of companies website by using documentation technique. The data is analyzed by using double regression analysis method and hypotheses test. Based on the result of the test which is done in this research, it shows that all of independent variables do not influence toward the tax avoidance, either through Gaap ETR or Current ETR. With the t-test of political connections, the average attendance, Roa, DER and firm size have no effect on tax evasion as measured by ETR and Current ETR Gaults, but the number of board meetings negatively affects the tax evasion measured by Current ETR partially
Abstrak Penelitian ini bertujuan untuk menganalisis perbandingan Good Corporate Governance ( Badan Amil Zakat nasional) dan Laznas(Lembaga Amil Zakat Nasiona. Sampel penelitian ini sebanyak delapan belas(18) Baznas dan Laznas di Jawa Timur. Jenis dan sumber data diperoleh dari laporan tahunan badan atau lembaga amil zakat nasional di Jawa Timur tahun 2016-2017 yang diterbitkan di website resmi pid.baznas.go.id. Data dianalisis dengan beberapa tahap, yaitu melakukan content analysis dan dilakukan uji hipotesis dengan Mann Whitney U Test. Hasil penelitian menunjukkan uji Mann Whitney U Test sebesar 0.003, dengan demikian terdapat perbedaan yang signifikan terhadap penerapan GCG Baznas dengan Laznas. Baznas lebih baik dalam menerapkan good corporate governance dibandingkan pada Laznas.Kata Kunci: Baznas, Laznas, Good Corporate Governance.AbstractThis study aims to compare the good corporate governance of the Baznas(Amil Zakat Agency) and Laznas(the National Amil Zakat Institution). The samples used in this study were 18 Amil Zakat Bodies and Amil Zakat Institutions. The types and sources of data are obtained from the annual report of the national amil zakat agency or institution in East Java for 2016-2017 which is published on the official website of pid.baznas.go.id. The analysis technique in this study was to conduct content analysis, then carried out hypothesis testing with the Mann Whitney U Test. The Mann Whitney U Test results of 0.003 , which means there are significant differences. Based on the results of the study, the authors can conclude that there are differences in the application of good corporate governance at the Baznas with Laznas. The Baznas is better at implementing good corporate governance than at the Laznas.Keywords: Baznas, Laznas, Good Corporate Governance.
This research is conducted with the aim of analyzing the performance of companies in Indonesia if measured by Triple Bottom Line and testing whether companies with high environmental risk (high profile type) have different performance with companies with low environmental risk (low profile type). Triple Bottom Line performance is measured by the GRI-G4 Index. The data were obtained from companies listed on the Indonesia Stock Exchange in 2017 and the research sample was conducted with purposive technique and obtained 42 companies. Data is obtained by downloading Financial reports and CSR Report at www.idx.co.id. Data analysis was done by descriptive statistic and Independent Sample T Test. The results showed that performance based on Triple Bottom Line in Indonesia in 2017 was low (24%). Whereas, if observed on performance differences in companies with high profile type with low profile type, profit performance measured by economic aspects and the performance of planets measured by environmental aspects is unlikely. While the performance of people measured by social aspect shows difference between high profile company and low profile.
Studi ini membahas dampak pengungkapan Laporan Keberlanjutan pada nilai perusahaan dan profitabilitas sebagai variabel moderasi. Sampel penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015. Metode analisis dalam penelitian ini menggunakan analisis regresi sederhana untuk mengetahui pengaruh keterbukaan Laporan Keberlanjutan terhadap nilai perusahaan dan menggunakan uji regresi MRA untuk mengetahui pengaruh profitabilitas sebagai variabel moderasi antara pengungkapan Laporan Keberlanjutan dan nilai perusahaan. Hasil penelitian ini menunjukkan bahwa pengungkapan Laporan Keberlanjutan mempengaruhi nilai perusahaan. Selain itu, hasil penelitian ini juga menunjukkan bahwa profitabilitas tidak memoderasi hubungan antara pengungkapan Laporan Keberlanjutan dan nilai perusahaan. : Laporan Keberlanjutan, Profitabilitas, Nilai Perusahaan, regresi MRA.
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.