Faktor - Faktor yang Mempengaruhi Luas Pengungkapan Corporate Social Responsibility

Tista, Komang Rimba Rainugraha; Putri, I Gusti Ayu Made Asri Dwija

doi:10.24843/eja.2020.v30.i11.p03

Cited by 5 publications

(6 citation statements)

References 9 publications

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“…The results of this study are in line with previous studies which have proven that profitability has a positive and significant effect on corporate social responsibility (Ariawan & Budiasih, 2020;Indraswari & Mimba, 2017;Munsaidah et al, 2016;Pramesti & Budiasih, 2020;Ramadhani & Agustina, 2019; W. N. Sari & Rani, 2015;Y. Sari et al, 2017;Tasya, 2017;Tista & Putri, 2020;Yuliawati et al, 2020).…”

Section: Indirect Effectssupporting

confidence: 91%

“…N. Sari & Rani, 2015;Y. Sari et al, 2017;Tasya, 2017;Tista & Putri, 2020;Yani & Suputra, 2020;Yuliawati et al, 2020), as well as many previous studies that have proven that CSR can affect tax avoidance (Dewanti & Sujana, 2019;Dharma & Noviari, 2017;Fadhilla et al, 2018;Gulzar et al, 2018;Ningrum et al, 2018;Zoebar & Miftah, 2020). The observation period of this research is 2016-2019 and the object of observation is a manufacturing company listed on the Indonesia Stock Exchange.…”

Section: Variablementioning

confidence: 88%

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Is Corporate Social Responsibility Able to Mediate Increased Tax Avoidance?

Kiryanto

Rohmatika

Amilahaq

2021

JRAK

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This study aims to determine the effect of the variable profitability, company growth and institutional ownership structure on tax avoidance through corporate social responsibility. The sample used in this research is financial reports of manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2016-2019, while the method in this study uses purposive sampling with a total of 32 samples of manufacturing companies. The analysis technique used is WarpPLS version 5.0. The results indicate that profitability and company growth have a positive and significant effect on corporate social responsibility, but institutional ownership structure has a negative insignificant effect on corporate social responsibility. Profitability has negative and significant impact toward tax avoidance, while company growth and institutional ownership structure has no significant impact toward tax avoidance. As for corporate social responsibility has negative and significant impact toward tax avoidance, and it could be intervening variable between company growth and tax avoidance. The research has implications for policy makers in this case the government that CSR is able to reduce tax avoidance. Therefore, the government always encourages companies to carry out CSR in order to reduce tax avoidance in the hope that tax revenues can increase.

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Section: Indirect Effectssupporting

confidence: 91%

Section: Variablementioning

confidence: 88%

Is Corporate Social Responsibility Able to Mediate Increased Tax Avoidance?

Kiryanto

Rohmatika

Amilahaq

2021

JRAK

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“…Pengungkapan corporate social responsibility bersifat wajib (mandatory disclosure), sedangkan untuk luas pengungkapan corporate social responsibility bersifat sukarela (voluntary disclosure) (Tista dan Putri, 2020). Peraturan yang membahas tentang pengungkapan corporate social responsibility salah satunya terdapat pada peraturan Bapepam No.VIII G.2 tentang laporan tahunan.…”

Section: Pengungkapan Corporate Social Responsibilityunclassified

Pengaruh Ukuran Perusahaan, Ukuran Dewan Komisaris, Profitabilitas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility

Afifah

Immanuela²

2021

JRMA

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Keberlangsungan hidup perusahaan tidak hanya untuk mencapai keuntungan yang ditargetkan namun juga harus memikirkan bagaimana dampak dari aktivitas perusahaan terhadap lingkungan sekitar perusahaan dan ekonomi sosial masyarakat. Pengungkapan corporate social responsibility yang dilakukan dapat memberi informasi kepada stakeholder bahwa perusahaan memiliki kepedulian tidak hanya dengan pihak internal perusahaan tetapi juga eksternal perusahaan. Penelitian ini bertujuan untuk menguji faktor-faktor yang berpengaruh terhadap pengungkapan corporate social responsibility. Variabel independen yang digunakan adalah ukuran perusahaan, ukuran dewan komisaris, profitabilitas, dan leverage. Objek penelitian adalah perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2018. Sampel yang digunakan dalam penelitian sebanyak 36 perusahaan consumer goods yang dipilih dengan teknik purposive sampling. Teknik analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan profitabilitas berpengaruh positif terhadap pengungkapan corporate social responsibility. Sedangkan ukuran dewan komisaris dan leverage tidak berpengaruh terhadap pengungkapan corporate social responsibility. Hal ini menunjukkan bahwa tinggi atau rendahnya ukuran dewan komisaris dan leverage tidak memengaruhi perusahaan untuk melakukan pengungkapan corporate social responsibility secara lebih luas.Kata kunci: pengungkapan corporate social responsibility; ukuran perusahaan; ukuran dewan komisaris; profitabilitas; leverage.

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“…Kepemilikan publik dapat didefinisikan sebagai proporsi saham perusahaan yang dimiliki publik dengan proporsi kepemilikan kurang dari lima persen dan tidak terikat dengan manajemen perusahaan. Ketika proporsi saham perusahaan dimiliki oleh publik semakin besar, maka kebutuhan informasi oleh publik terhadap aktivitas tanggung jawab sosial perusahaan akan semakin banyak sehingga perusahaan terdorong untuk mengungkapkan informasi secara lebih luas untuk mewujudkan akuntabilitas perusahaan (Tista & Putri, 2020).…”

Section: Pendahuluanunclassified

Profitabilitas, Leverage, Kepemilikan Publik, dan Pengungkapan Corporate Social Responsibility

Pratiwi

2023

E-Jurnal Akuntansi

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The aim of this study is to empirically examine the effect of profitability, leverage, and public ownership on the disclosure of corporate social responsibility (CSR) of SRI-KEHATI indexed companies. The causal relationship quantitative approach was carried out with secondary data sources originating from 85 sample company reports which were then analyzed through multiple linear regression. The research found that the results of leverage and public ownership have a positive effect on disclosure of corporate social responsibility, while profitability has a negative effect on disclosure of corporate social responsibility. The results of the research can contribute to the company's CSR disclosure policy by considering the factors that can influence CSR disclosure policies.Keywords: Corporate Social Responsibility Disclosure; Profitability; leverage; Public Ownership

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Faktor - Faktor yang Mempengaruhi Luas Pengungkapan Corporate Social Responsibility

Cited by 5 publications

References 9 publications

Is Corporate Social Responsibility Able to Mediate Increased Tax Avoidance?

Is Corporate Social Responsibility Able to Mediate Increased Tax Avoidance?

Pengaruh Ukuran Perusahaan, Ukuran Dewan Komisaris, Profitabilitas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility

Profitabilitas, Leverage, Kepemilikan Publik, dan Pengungkapan Corporate Social Responsibility

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