scholarly journals Pengaruh Ukuran Perusahaan, Corporate Social Responsibility, Capital Intensity, Leverage dan Komisaris Independen terhadap Agresivitas Pajak Penghasilan Wajib Pajak Badan pada Perusahaan Industri Konsumsi di Bursa Efek Indonesia Tahun 2015-2017

2020 ◽  
Vol 19 (1) ◽  
pp. 67-77
Author(s):  
Putu Riska Junensie ◽  
A. A. Ayu Erna Trisnadewi ◽  
I Gusti Ayu Intan Saputra Rini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Capital Market ◽  
Regression Coefficient ◽  
Capital Intensity ◽  
T Test ◽  
Annual Reports ◽  
Company Size ◽  
Analysis Technique ◽  
Corporate Social

This research was conducted to analyze the effect of company size, corporate social responsibility (CSR), capital intensity, leverage, and independent commissioners on tax aggressiveness. This research uses quantitative data and the source of the data is a type of secondary data obtained from annual reports or annual reports of consumption industry companies listing on the IDX during 2015 to 2017 obtained on the IDX's official website www.idx.co.id and other relevant sources such as the Indonesian Capital Market Directory (ICMD). The population is the consumption industry companies listed on the Stock Exchange in 2015 and 2017. The number of were 24 companies taken using purposive sampling techniques. The analysis technique is a quantitative analysis using the classic assumption test which includes normality test, autocorrelation test, heterokedasticity test and multicollinearity test. The next analysis technique is the F test, regression coefficient test, t test, and the determinant coefficient test. Based on the results of the analysis, the regression coefficient equation is obtained Y = -45,230 + 0,000 X1 + 165,299 X2 + 4,204 X3 - 30,658 X4 + 45,620 X5 + e. Based on the t test, the results of corporate social responsibility (CSR) and capital intensity have a positive effect on the aggressiveness of income taxes, while company size, leverage and independent commissioners have no effect on the aggressiveness of income tax. Penelitian ini dilakukan untuk menganalisis pengaruh ukuran perusahaan, corporate social responsibility (CSR), capital intensity, leverage, dan komisaris independen terhadap agresivitas pajak. Penelitian ini menggunakan data kuantitatif serta sumber data yang digunakan merupakan jenis data sekunder yang diperoleh dari laporan tahunan atau annual report perusahaan industri konsumsi yang listing di BEI selama tahun 2015 sampai dengan tahun 2017 yang diperoleh dalam situs resmi BEI www.idx.co.id serta sumber lain yang relevan seperti Indonesian Capital Market Directory (ICMD). Populasi yang digunakan adalah perusahaan industry konsumsi yang terdaftar di BEI pada tahun 2015 dan 2017. Jumlah sampel yang digunakan sebanyak 24 perusahaan yang diambil menggunakan teknik purposive sampling. Teknik analisis yang digunakan adalah analisis kuantitatif dengan menggunakan uji asumsi klasik yang meliputi uji normalitas, ui autokorelasi, uji heterokedastisitas dan uji multikolonieritas. Teknik analisis selanjutnya yaitu uji F, uji koefisien regresi, uji t, dan uji koefisien determinan. Berdasarkan hasil analisis tersebut maka diperoleh persamaan koefisien regresi adalah Y = -45,230 + 0,000 X1 + 165,299 X2 + 4,204 X3 – 30,658 X4 + 45,620X5 + e. Berdasarkan uji t didapatkan hasil corporate social responsibility (CSR) dan capital intensity berpengaruh positif terhadap agresivitas pajak penghasilan, sedangkan ukuran perusahaan, leverage dan komisaris independen tidak berpengaruh terhadap agresivitas pajak penghasilan.

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN DEBT EQUITY RATIO TERHADAP PROFITABILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 4 (2) ◽  
pp. 67
Author(s):  
Ahmad Subakti ◽  
Harsi Romli
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Annual Reports ◽  
Coefficient Of Determination ◽  
Financial Report ◽  
Mining Companies ◽  
Analysis Technique ◽  
Equity Ratio ◽  
Corporate Social

<p class="Default">This study aims to find out and analyze how the effect of disclosure of Corporate Social Responsibility and Debt Equity Ratio on the profitability of mining companies in the Indonesia Stock Exchange in the period 2012-2017. The population in this study were 41 mining companies while the study sample was 12 mining companies with a total of 72 observations selected by purposive sampling. Financial report data and annual reports are obtained from the Indo-Exchange File (IDX). The data analysis technique uses technical linear multiple regression. In this study the disclosure variables of Corporate Social Responsibility (CSR) were measured using the Corporate Social Responsibility Disclusure Index (CSRDI), the variable Debtto Equiy Ratio measured by the ratio of the proportion of debt to equity, and Profitability measured using Return On Assets (ROA). The results of the study show that the financial disclosure of financially has a positive and significant effect on profitability. While partially DebttoEquiyRatio (DER) has a negative and significant effect on Profitability. Simultaneously, CSR and DER disclosures had a positive and significant effect on Profitability with a coefficient of determination (R2) of 32.3% while the effect of 67.7% was influenced by other variables.</p><p class="Default"><strong><br /></strong></p><p class="Default"><strong>Keywords:</strong> Profitability, Corporate Social Responsibility, Debt Equity Ratio.</p>

scholarly journals PENGARUH SIZE, UMUR PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING

2020 ◽  
Vol 3 (2) ◽  
pp. 58-71
Author(s):  
Desyderia Ingriani Wahyuni Yassim ◽  
Gendro Wiyono ◽  
Mujino Mujino
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Path Analysis ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Company Size ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Corporate Social

AbstrakPenelitian ini bertujuan untuk menguji apakah ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan, umur perusahaan berpengaruh terhadap tanggung jawab soaial perusahaan, profitabilitas berpengaruh terhadap tanggung jawab sosial perusahaan, ukuran perusahaan berpengaruh terhadap profitabilitas, umur perusahaan berpengaruh terhadap profitabilitas, ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening, dan umur perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening. Penelitian mengambil sampel perusahaan manufaktur sub sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI).  Jenis data yang digunakan dalam penelitian ini merupakan data sekunder berupa laporan tahunan perusahaan. Selama periode 2014-2018, terdapat 142 perusahaan manufaktur, dan populasi dalam penelitian ini berjumlah 42 perusahaan. Sampel dipilih dengan teknik purposive sampling, yaitu metode pengambilan sampel yang ditetapkan oleh peneliti sesuai dengan kriteria tertentu sehingga total sampel adalah 19 perusahaan. Data dianalisis dengan menggunakan path analysis.  Hasil penelitian meliputi (1) ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan, (2) umur perusahaan berpengaruh terhadap tanggung jawab soaial perusahaan, (3) profitabilitas berpengaruh terhadap tanggung jawab sosial perusahaan, (4) ukuran perusahaan berpengaruh terhadap profitabilitas, (5) umur perusahaan berpengaruh terhadap profitabilitas, (6) ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening, (7) umur perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening.Kata Kunci :   ukuran perusahaan, halaman perusahaan, tanggung jawab sosial perusahaan, profitabilitas.AbstractThis study aims to examine whether company size has an effect on corporate social responsibility, company age has an effect on corporate social responsibility, profitability has an effect on corporate social responsibility, company size has an effect on profitability, company age has an effect on profitability, company size has an effect on responsibility social enterprise with profitability as an intervening variable, and company age affect corporate social responsibility with profitability as an intervening variable. The study took a sample of manufacturing companies sub-sector of consumer goods listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of company annual reports. During the 2014-2018 period, there were 142 manufacturing companies, and the population in this study amounted to 42 companies. Samples were selected by purposive sampling technique, which is the sampling method determined by researchers in accordance with certain criteria so that the total sample is 19 companies. Data were analyzed using path analysis. The results of the study include (1) company size influences corporate social responsibility, (2) company age influences corporate social responsibility, (3) profitability influences corporate social responsibility, (4) company size affects profitability, (5) company age affects profitability, (6) company size affects corporate social responsibility with profitability as an intervening variable, (7) company age affects corporate social responsibility with profitability as an intervening variable.Keywords : company size, company page, corporate social responsibility, profitability.

scholarly journals The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance

2020 ◽  
Vol 4 (2) ◽  
pp. 98
Author(s):  
Baiq Fitri Arianti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Annual Reports ◽  
Analysis Technique ◽  
Stable Economy ◽  
Corporate Social

This research aims at providing empirical evidence of the effects of corporate social responsibility (CSR) and institutional ownership on tax avoidance with independent commissioner as the moderator. The study’s population is 66 mining and agricultural companies listed in the Indonesia Stock Exchange from 2013 - 2017. Employing a purposive sampling technique, 10 mining and agricultural companies are taken as the samples out of 50 annual reports from 2013 - 2017 observed. The research employs the Moderated Regression Analysis (MRA) as the data analysis technique. The research results indicate that corporate social responsibility (CSR) variable does not influence tax avoidance and institutional ownership variable influences tax avoidance. Independent commissioner may weaken the effect of corporate social responsibility (CSR) on tax avoidance and strengthen the effect of institutional ownership on tax avoidance. The implication of this research is to examine the importance of tax payment and expectedly increase the community’s awareness, especially related parties, of the obligation to pay their taxes appropriately and, with the research’s results, the public is expected to be aware of the importance of paying taxes, especially large companies, so as not to take tax avoidance measures for Indonesia’s improved and stable economy.

scholarly journals Analisis Pengaruh Karakteristik dan Tata Kelola Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan di Indonesia

2019 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Sonia Kristina ◽  
Erna Wati
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Board Of Directors ◽  
Stock Exchange ◽  
Annual Reports ◽  
Company Size ◽  
Government Ownership ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of this research is set out to investigate and discuss the influence of characteristics and corporate governance on social responsibility disclosures in Indonesian companies. Variables of the characteristics and corporate governance used in this research include government ownership, board of directors size, independent directors, company size, company age, liquidity, leverage and type of industry towards corporate social responsibility disclosure. The total sample which met the criteria consists of 443 companies that have been listed on the Indonesian Stock Exchange from the 2013-2017 period. Where is determined by purposive sampling method. The data used in this research are the annual reports and financial reports of all companies which are published through the IDX website. The data analysis method used is panel data regression. This research was processed using SPSS 25 and Eviews 10 programs. The results of this research showed that the variable profitability, company size and company age have a positive significant effect on corporate social responsibility disclosure. While the independent director's variables have a negative significant effect on corporate social responsibility disclosure. Moreover, the research confirmed that other variables such as liquidity, board of directors size, leverage, government ownership, and type of industry were not found to have a significant effect.

scholarly journals Recent Development of Islamic Corporate Social Responsibility

ETIKONOMI ◽  
2019 ◽  
Vol 18 (2) ◽  
pp. 287-302
Author(s):  
Rini Setyaningsih ◽  
Doddy Setiawan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Analytical Method ◽  
Field Method ◽  
Research Review ◽  
Company Size ◽  
The Past ◽  
Analysis Technique ◽  
Antecedent Variable ◽  
Corporate Social

This study aims to review the development of research related to Islamic corporate social responsibility in well-known international journals such as the past ten years. The research review based on 42 articles. The 40 articles in international journals, and two articles in nationally accredited journals from 2009 until 2018. The analysis technique used in this study is charting the field method. This study classifies sample articles based on topics, variables, and research methods. The results of the review indicate that the majority of researchers discuss topics other than antecedents, and the consequences are 29 articles, of which 7 of them specifically discuss the measurement of Islamic corporate social responsibility. The antecedent variable dominated by company size and SSB size that calculates for each of 3 articles and the most discussed consequence variable is the financial performance of 3 articles, while the most dominant method used by researchers is an analytical method that counts 18 articles.JEL Classification: G21, M41

scholarly journals DETERRMINAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2020 ◽  
Vol 1 (1) ◽  
pp. 1-12
Author(s):  
Furqonti Ranidiah ◽  
Geby Dinasti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Company Size ◽  
Csr Disclosure ◽  
Corporate Social

ABSTRACT This study aims to determine the effect of environmental performance, auditcommittee, profitability, Leverage, and company size to corporate social responsibility (CSR) disclosure in companies listed on the Indonesia Stock Exchange. Corporate Social Responsibility disclosure measured by CSR index based on the Global Reporting Initiative (GRI) G4. The population of this study are manufacturing company listed on IndonesianStock Exchange in 2016-2018. Data collected by documentation method and literature study. Sampling using purposive sampling method, and obtained 18 companies in each period. Sources of data obtained from annual reports of companies listed on Indonesia Stock Exchange in 2016-2018. The analytical method for this study uses multiple regression analysis with SPSS 16.The result of this study showed that environmental performance and company size has positiveeffect to CSR disclosure. Audit committee and profitability has not effect to CSR disclosure, while Leverage has negative effect to CSR disclosure.Keywords: Corporate Sosial Responsibility (CSR) Disclosure, environmental performance, auditcommittee, profitability, Leverage, and company size, Global Reporting Initiative (GRI) G4.

scholarly journals PENGARUH KARAKTERISTIK PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2019 ◽  
Vol 3 (2) ◽  
pp. 119-128
Author(s):  
HAPIDZ ALWI
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Annual Reports ◽  
Managerial Ownership ◽  
Company Size ◽  
Good Corporate Governance ◽  
Corporate Social

ABSTRACT The purpose of this study is to examine the effect of profitability, firm size, and leverage proxied into corporate characteristics, managerial ownership and institutional ownership proxied into good corporate governance towards corporate social responsibility disclosure. The dependent variable is disclosure of corporate social responsibility. Independent variables are profitability, company size, leverage, managerial ownership and institutional ownership. This study uses secondary data from annual reports and sustainability reports on Listed Companies in KOMPAS 100 on the Indonesia Stock Exchange in 2014-2017. Samples are 100 companies. This study uses a purposive sampling method and multiple linear regression as an analysis method. Before the regression test, it was tested using the classic assumption test. The results of this study indicate that company size and institutions do not have a significant effect on CSR disclosure while profitability, leverage, and managerial ownership 

scholarly journals Analisis Determinan Yang Mempengaruhi Pengungkapan Corporate Social Responsibility

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Muhammad Firza Alpi ◽  
Dini Aprilia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Annual Reports ◽  
Coefficient Of Determination ◽  
Research Approach ◽  
Company Size ◽  
Sample Collection ◽  
Corporate Social

This study aims to determine the effect of company size, size of the board of commissioners, and profitability on corporate social responsibility listed on the Indonesia Stock Exchange for the 2014-2018 period. This research approach uses an associative research approach. The data collection method is done by documenting data sourced from the annual reports of the Indonesia Stock Exchange. Based on the sample collection, which is done by using a check list according to the criteria, the number of research samples is 6 companies from 15 populations. research samples during the period 2014-2018 and data analysis techniques in this research are descriptive statistics, classic assumption tests which include normality test, multicollinearity test, and heteroscedasticity test, multiple linear regression analysis, hypothesis testing which includes t test, f test and coefficient of determination. The results show that company size has a positive but insignificant effect on disclosure of corporate social responsibility, size of the board of commissioners has a positive but not significant effect on disclosure of corporate social responsibility, and profitability has a positive but not significant effect on disclosure of corporate social responsibility in automotive companies listed in Indonesia Stock Exchange for the period 2014-2018).

scholarly journals Pengaruh Ukuran Perusahaan, Profitabilitas, dan Likuiditas terhadap Corporate Social Responsibility Disclosure

2019 ◽  
Vol 1 (1) ◽  
pp. 16-33 ◽  
Author(s):  
Mega Sekarwigati ◽  
Bahtiar Effendi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Negative Impact ◽  
T Test ◽  
Company Size ◽  
Mining Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Significant Negative Impact ◽  
Corporate Social

This research purposes to check the effects of Company Size and Financial Performance on Corporate Social Responsibility Disclosure. This research uses mining companies which is listed in Bursa Efek Indonesia (BEI) within the period of 2014-2016 as the sample. The total number of companies used as a sample is 14 companies with 3 years of observation. The result of simultant test, company size, profitability, and liquidity has an impact on CSRD. While the result of t test showed a significant negative impact of company size and liquidity on CSRD. While profitability has shown no effect on CSRD.

scholarly journals DETERMINANT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

2019 ◽  
Vol 7 (1) ◽  
pp. InPress
Author(s):  
Nuraini Fifianti ◽  
Prasetyono
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Size Variable

This research aims to analyze the effect of company characteristics on CSR (Corporate Social Responsibility) disclosure. This research was conducted at manufacturing companies listed on Indonesian Stock Exchange in 2014-2016. This research used purposive sampling method. The samples consisted 58 companies with a total of 174 observations. The characteristics of the company in this research were proxied by the company size, liquidity, and profitability. Data analysis technique used in the research was multiple linier regression analysis technique. Based on the result of the analysis, it can be concluded the company size variable affect CSR disclosure, while the liquidity, leverage, and profitability variables do not affect CSR disclosure

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