DAMPAK KARAKTERISTIK DEWAN DIREKSI TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA  PERUSAHAAN PERTAMBANGAN DI INDONESIA

Abstract. This research aims at examining the effect of board of directorscharacteristics on corporate social responsibility disclosure using Indonesia miningindustry context. Indonesia use two tier board system: board of directors and board ofcommissioners. Board of directors engage in management work and board ofcommissioners supervise board of directors. This study focus on board of directorscharacteristics: gender, tenure, board size and percentage of foreign directors. Sampleof the study consists of listed firm in mining sectors at Indonesia Stock Exchange(IDX). There are 106 observations from 2013 – 2015 period. This study use GRI indexto measure corporate social responsibility disclosure. The result of the study shows thatforeign directors have negative effect on the corporate social responsibility. This resultshows that foreign directors might not have positive effect on how mining firm disclosecorporate social responsibility disclosure. Further, gender and board of directors sizehave positive effect on corporate social responsibility. Woman as chief executiveofficer provide better disclosure on corporate social responsibility. However, tenurehave no significant effect on corporate social disclosure using Indonesian context.

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Pengaruh Corporate Social Responsibility (CSR) dan Karakteristik Perusahaan terhadap Praktik Penghindaran Pajak Perusahaan yang Terdaftar di Bursa Efek Indonesia

Owner ◽

10.33395/owner.v6i1.551 ◽

2022 ◽

Vol 6 (1) ◽

pp. 541-553

Author(s):

Androni Susanto ◽

Veronica Veronica

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Tax Avoidance ◽

Sampling Technique ◽

Significant Positive Effect ◽

Fixed Assets ◽

Negative Effect ◽

Corporate Social ◽

Positive Effect

This study aims to analyze the effect of Corporate Social Responsibility (CSR) and company characteristics on corporate tax avoidance. The sampling technique used was purposive sampling. The sample of this research is the financial statements and sustainability reports of 73 companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The analytical method used is multiple linear regression. The results of this study indicate that CSR has a significant positive effect on current taxes, which means that companies that are responsible to stakeholders tend to avoid tax avoidance practices or pay more taxes. CSR, ROA and firm size have a significant negative effect on tax avoidance. Leverage and intangible assets have a significant positive effect on tax avoidance. Other company characteristics variables such as fixed assets, operating cash flow, sales growth have no significant effect on tax avoidance.

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THE EFFECT OF FIRM SIZE, GROSS PROFIT MARGIN AND INSTITUTIONAL OWNERSHIP ON DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR)

Jurnal Apresiasi Ekonomi ◽

10.31846/jae.v7i3.254 ◽

2019 ◽

Vol 7 (3) ◽

pp. 301-308

Author(s):

Pipit Rosita Andarsari

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Sampling Method ◽

Stock Exchange ◽

Institutional Ownership ◽

Profit Margin ◽

Negative Effect ◽

Csr Disclosure ◽

Corporate Social ◽

Positive Effect

The objective of this research is to analyze influence of Size, Gross Profit Margin (GPM) and Institusional Ownership to Corporate Social Responsibility (CSR) Disclosure. Sample of this research are annual report for manufacture companies that listed in Indonesia Stock Exchange (BEI) in 2014-2016. Sample were selected using purposive sampling method and 11 sample were able to fullfill the criteria used as sample. This research uses multiple regression data analysis techniques . The result of the research showns that size and gross profit margin has positive effect on the corporate social responsibility , meanwhile Institutional ownership has negative effect on the corporate social responsibility. Keywords: Size, Gross Profit Margin, Institutional Ownership, Corporate Social Responsibility

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Influence of Corporate Governance on Firm Value Through Intellectual Capital and Corporate Social Responsibility

Journal of Public Administration and Governance ◽

10.5296/jpag.v9i4.15135 ◽

2019 ◽

Vol 9 (4) ◽

pp. 148

Author(s):

Zainab Masitha ◽

Djuminah

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Intellectual Capital ◽

Firm Value ◽

Audit Committee ◽

Stock Exchange ◽

Negative Effect ◽

Corporate Social ◽

The Relationship ◽

Positive Effect

This study aims to find out empirical evidence about the influence of corporate governance on firm value through intellectual capital and corporate social responsibility. The sample used in this study amounted to 123 manufacturing companies listed on the Indonesia Stock Exchange continuously during the period 2015-2017 using purposive sampling technique. This study uses quantitative methods with secondary data obtained from annual reports that have been published by the Indonesia Stock Exchange during the period 2015-2017, which can be accessed through www.idx.co.id. Data analysis in this study uses Structural Equation Modeling based on Partial Least Square (SEM-PLS) with SmartPLS 3.0 software.The results showed that the board of commissioners had a significant negative effect on intellectual capital and had a significant positive effect on corporate social responsibility. Board of Commissioners has a significant positive effect on intellectual capital and has a significant negative effect on corporate social responsibility. The board of commissioners, audit committees, intellectual capital and corporate social responsibility have a positive and significant effect on firm value. Intellectual capital is not able to mediate the relationship between the board of commissioners and firm value, as well as the relationship of the audit committee to firm value. CSR is not able to mediate the relationship between the board of commissioners and firm value and the relationship between the audit committee and firm value.

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Pengaruh Kualitas Pengungkapan Corporate Social Responsibility, Dewan Direksi Wanita Dan Dewan Komisaris Wanita Terhadap Tax Aggressive

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i3.261 ◽

2020 ◽

Vol 2 (3) ◽

pp. 2942-2955

Author(s):

Beni Rahman ◽

Charoline Cheisviyanny

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Board Of Directors ◽

Stock Exchange ◽

Analysis Technique ◽

Negative Effect ◽

Sustainability Reports ◽

Csr Disclosure ◽

Corporate Social

The objective of this study is to examine the effect of quality of corporate social responsibility disclosures, female board of directors and female board of commissionerss on tax aggressive. The analysis technique used multiple regression analysis methods. The sample for this study consisted of 19 companies listed on the Indonesia stock exchange (BEI) and reported sustainability reports for 2015-2018, so that 76 observations were obtained. The results found that quality of CSR disclosure has no effect on tax aggressive, the female board of directors has no effect on tax aggressive. While the female board of commissioners has negative effect on tax aggressive. Future researches are sugested to focus on each company to get better results.

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

Global Financial Accounting Journal ◽

10.37253/gfa.v3i1.432 ◽

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.

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PENGARUH PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PT JAYA KONSTRUKSI MANGGALA PRATAMA, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA

FINANCIAL: JURNAL AKUNTANSI ◽

10.37403/financial.v5i1.93 ◽

2019 ◽

Vol 5 (1) ◽

pp. 58-65

Author(s):

Riska Andriani ◽

Jubi Jubi ◽

Ady Inrawan ◽

Christine Dewi Nainggolan

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Stock Exchange ◽

Coefficient Of Determination ◽

Return On Assets ◽

Negative Effect ◽

The Stability ◽

Corporate Social ◽

Positive Effect

The Purpose of this research is to describe profitability, corporate social responsibility and firm value and to know influence of profitability and corporate social responsibility to firm value at PT Jaya Konstruksi Manggala Pratama, Tbk listed in Indonesia Stock Exchange. The research was using qualitative and quantitative desriptive analysis. The data collection was using documentation. The analysis techniques used are multiple linear regression, correlation coeffient, coefficient of determination, F test and t test.The result of the research are 1. The average of profitability (return on assets) tends to increase, the average of corporate social responsibility (NH Approach) tends to increase, and the average of firm value (price to book value) tends to incrase. 2. The results of multiple linier regression is known that profitability has a negative effect, while corporate social responsibility has a positive effect on the firm value. 3. The results of the analysis of the correlation coefficient and correlation of determination can be concluded that the relationship between profitability and corporate social responsibility to firm value is very high and only a few are influenced by other variables not explained in this study. 4. The results of testing hypotheses can be concluded that profitability has a significant negative effect and corporate social responsibility has a significant positive effect on firm value.As for suggestions from this research are important for the company to maintain the stability of return on assets, NH Approach and price to book valueKeywords: Profitability, Corporate Social Responsibility, and Firm Value

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) TERHADAP RASIO PROFITABILITAS DAN EARNING RESPONSE COEFFICIENT (ERC)

Jurnal Akuntansi ◽

10.33369/j.akuntansi.7.3.1-16 ◽

2019 ◽

Vol 7 (3) ◽

pp. 1-16 ◽

Cited By ~ 1

Author(s):

Desra Tulhasanah ◽

Nikmah Nikmah

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Asset Return ◽

Return On Equity ◽

Corporate Social Responsibility Disclosure ◽

Response Coefficient ◽

Net Profit ◽

Corporate Social ◽

Positive Effect

The focus of this study was to examine the effect of Corporate Social Responsibility Disclosure (CSRD) incompany’s annual report on Profitability Ratio and Earning Response Coefficient (ERC). The population of thisresearch is manufacturing firms listed in Indonesia Stock Exchange during 2013-2016. This is a quantitativeresearch which the data are analyzed by using multiple linier regression method. Profitability ratio, which in thiscase assessed by proxy Return On Asset, Return On Equity and Net Profit Margin. The result of this research provethat CSRD has significant positive effect on ROA and ROE. Beside, CSRD doesn’t influence NPM and ERC.Therefore, this research was examine the effect of CSRD on profitability ratio and ERC with size and leverage ascontrol variable.Keywords: Corporate Social Responsibility Disclosure (CSRD), Return On Asset, Return On Equity, Net ProfitMargin, Earning Response Coefficient, Size, Leverage.

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PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Riset Akuntansi dan Keuangan ◽

10.17509/jrak.v1i2.6694 ◽

2013 ◽

Vol 1 (2) ◽

pp. 160

Author(s):

Denny Andriana

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Positive Influence ◽

Mining Companies ◽

Corporate Social Responsibility Disclosure ◽

Analysis Technique ◽

Sample Data ◽

Negative Effect ◽

Corporate Social

This study aims to examine the characteristics of the company, such as leverage and profitability, and its influence on disclosure of social responsibility of mining companies listed in Indonesia Stock Exchange (BEI). Corporate social responsibility disclosure indicators refer to Global Reporting Initiatives (GRI) 2000 guidelines.Observations made on 30 mining companies listed on the BEI for the period 2009-2011 refers to the purposive sampling method undertaken in this study, resulting in 13 companies being the study sample. Data analysis technique used in this research is doubled linear regression.The test results proved that leverage has a negative effect but failed to show significant influence on corporate social responsibility disclosure. Variable profitability on the other hand successfully proves positive influence on disclosure of corporate social responsibility but the influence is not significant

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

AJAR ◽

10.35129/ajar.v3i01.104 ◽

2020 ◽

Vol 3 (01) ◽

pp. 68-87

Author(s):

Tenriwaru Tenriwaru ◽

Fadliah Nasaruddin

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Corporate Social Responsibility Disclosure ◽

Negative Effect ◽

Corporate Social

This research aims to examine the effect of corporate social responsibility disclosure on firm value and examine the effect of profitability as a moderating variable in influencing the relationship of corporate social responsibility disclosure to firm value. The sample of this study was 13 banking companies listed on the Indonesia Stock Exchange, from 2014 to 2016, using purposive sampling techniques. The data in this study came from secondary data obtained through documentation techniques. Data analysis method used is multiple linear regression analysis. The results of this study indicate that: corporate social responsibility disclosure variable has a significant negative effect on firm value. And profitability as a moderating variable is able to strengthen the effect of corporate social responsibility disclosure on firm value.

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Corporate Social Responsibility, Profitabilitas, Capital Intensity dan Penghindaran Pajak

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i06.p10 ◽

2021 ◽

Vol 31 (6) ◽

pp. 1481

Author(s):

Putu Shandya Maharani ◽

Ni Ketut Lely Aryani Merkusiwati

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Tax Avoidance ◽

Capital Intensity ◽

Analysis Technique ◽

Negative Effect ◽

Corporate Social ◽

Method Analysis ◽

Positive Effect

This study aims to obtain empirical evidence regarding the effect of corporate social responsibility, profitability, and capital intensity on tax avoidance of mining companies listed on Indonesia Stock Exchange in 2013-2017. The method of determining the sample is using purposive sample. The samples were taken from 9 companies with 35 observations. The samples were determining by purposive sampling method. Analysis technique was using multiple regression. Based on the result of research, CSR and profitability have negative effect on tax avoidance. This means the higher CSR and profitability, the lower level of tax avoidance. Meanwhile, capital intensity has positive effect on tax avoidance. This means the higher capital intensity, the higher level of tax avoidance. Keywords: Tax Avoidance; Corporate Social Responsibility; Profitability; Capital Inensity.

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