The Influence of Client Corporate Social Responsibility Performance Information on Auditor Judgments

2020 ◽  
Author(s):  
L. Emily Hickman ◽  
Jane Cote ◽  
Debra L. Sanders ◽  
T.J. Weber
Keyword(s):  
Corporate Social Responsibility ◽  
Significant Influence ◽  
Environmental Performance ◽  
Risk Assessments ◽  
Performance Information ◽  
Auditor Judgments ◽  
Different Dimensions ◽  
Client Risk ◽  
Corporate Social ◽  
Performance Results

Our experiment, with 106 practicing auditors, tests whether audit judgments are influenced by client CSR performance, individual auditors' views of CSR, and auditors' perceptions of client risk induced by CSR performance. Results indicate auditor judgments are less (more) conservative for clients with positive (negative) environmental performance. We find that client risk assessments mediate the link between environmental performance and account-level judgments. In contrast, results indicate that socially-oriented performance has no overall significant influence on audit judgments in our experiment. Overall, our results indicate that different dimensions of CSR and the salience of the CSR issue can have differential effects on audit judgments.

scholarly journals PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2011-2015)

2017 ◽  
Vol 2 (2) ◽  
pp. 121-131
Author(s):  
Anna Sukasih ◽  
Eko Sugiyanto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Significant Influence ◽  
Environmental Performance ◽  
Audit Committee ◽  
Hypothesis Test ◽  
Institutional Ownership ◽  
Global Reporting Initiative ◽  
Managerial Ownership ◽  
Corporate Social

The aim of this research is to analysis the influence of managerial ownership, institutional ownership, audit committee, size of board of commissioners, and environmental performance on the disclosure of Corporate Social Responsibility (CSR). The measurement of corporate social responsibility based on the Global Reporting Initiative disclosure index (GRI) 2013 as seen from the company’s annual report. The population of this research is manufacture companies listed in Indonesia Stock Exchange (IDK) 2011-2015. Research sampling used purposive sampling technique and found 24 companies, with 5 years of observation. So, the total sample studied was 120. The collected data was analysis using classic assumption test then do hypothesis test. Testing the hypothesis in this study using multiple regression analysis with t-test, f, and coefficient of determination. The result indicate that managerial ownership and institutional ownership have a significant influence on the disclosure of Corporate Social Responsibility (CSR). Meanwhile, audit committee, size of board of commissioners, and environmental performance don’t have significant influence on the disclosure of Corporate Social Responsibility (CSR). Keywords: Corporate Social Responsibility (CSR), managerial ownership, institutional ownership, audit committee, size of board of commissioners, and environmental performance.

scholarly journals The Effects of CSR Activities on Business According to Employee Perception

2021 ◽  
pp. 1-22
Author(s):  
Anđelka Stojanović ◽  
Natalija Sofranova ◽  
Sanela Arsić ◽  
Isidora Milošević ◽  
Ivan Mihajlović
Keyword(s):  
Job Satisfaction ◽  
Factor Analysis ◽  
Corporate Social Responsibility ◽  
Comparative Analysis ◽  
Confirmatory Factor Analysis ◽  
Confirmatory Factor ◽  
Different Dimensions ◽  
Corporate Social ◽  
Vital Element

Corporate social responsibility (CSR) has become a vital element for building a long-term relationship with a company’s stakeholders. Different dimensions of a company’s social initiatives in terms of internal and external CSR activities influence the satisfaction of employees with the purpose of improving the CSR application. The aim of this research is to examine the level of employees’ awareness of the implementation of CSR in Serbian and Russian companies. A comparative analysis between these two countries was carried out in order to perceive the differences in attitudes of employees, their job satisfaction, and consequently the implementation of CSR. The hypotheses of the developed model were tested by using the Multi-group Confirmatory Factor Analysis. The obtained results offered several implications for scholars and practitioners that should be considered when formulating and implementing CSR actions.

scholarly journals The Effect of Environmental Performance, Foreign Ownership and Leverage to Disclosure of Corporate Social Responsibility (Study on Manufacturing Companies in Indonesia Stock Exchange)

2015 ◽  
Vol 3 (2) ◽  
pp. 08-13
Author(s):  
Musfialdy Musfialdy ◽  
Enni Savitri
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Linear Regression Method ◽  
Manufacturing Companies ◽  
Ownership Type ◽  
Sample Data ◽  
Corporate Social

Objective - The purpose of this study is to examine the effect of environmental performance, foreign ownership and leverage to disclosure of corporate social responsibility (CSR). Methodology/Technique - CSR of disclosure in this study using performance indicators based GRI (Global Reporting Initiatives). Data collection using purposive sampling method for manufacturing companies in Indonesia stock exchange in 2011 through 2013, there were 85 companies in the sample. Data were analyzed by multiple linear regression method. Findings - The result shows that the environmental performance and leverage effect on disclosure of corporate social responsibility, while foreign ownership doesn't affect on disclosure of corporate social responsibility. Novelty - this study adds to the variable debt and foreign ownership Type of Paper - Empirical Keywords: Corporate Social Responsibility, Environmental Performance, Foreign Ownership and leverage

scholarly journals A Multidimensional & Practical Approach to Corporate Social Responsibility: A Conceptual Framework

2019 ◽  
Author(s):  
Sunil K. Dixit
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Conceptual Framework ◽  
Practical Approach ◽  
Different Dimensions ◽  
Corporate Social

<p>This paper seeks to evaluate and explore different dimensions of corporate social responsibility, with the objective of laying the groundwork for the development of a conceptual framework. </p>

Disclosure of Corporate Social Responsibility on the Websites of Portuguese Foundations

2019 ◽  
pp. 176-195
Author(s):  
Rui Robalo ◽  
Wilson Patrocínio
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Significant Influence ◽  
Corporate Social

This chapter aims to assess how the Portuguese foundations manage and disclosure on their websites information on corporate social responsibility (CSR). The study performs the assessment of the sampled foundations holding a website accessible to the broad public and being members of the Portuguese Foundation Centre. The evidence of this study impacts therefore the literature review on three ways. Firstly, it sheds light on the diversity of CSR policies undertaken by foundations, through the scale perspective and the CSR content categories. Secondly, it claims how distinct CSR information trends can be triggered by needs of legitimacy towards the stakeholders unlike other types of organizations. Lastly, the evidence provided by this study suggests that there in not a significant influence of the dimension factor of the foundations on the amount of CSR information they disclose, which contradicts evidence of previous studies.

scholarly journals Determinan Penghindaran Pajak Dengan Corporate Social Responsibility Sebagai Variabel Moderasi

1970 ◽  
Vol 4 (02) ◽  
pp. 182-194
Author(s):  
Purwoko Erie Dharmawan ◽  
Syahril Djaddang ◽  
Darmansyah Darmansyah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Significant Influence ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Jel Classification ◽  
Tax Haven ◽  
Corporate Social ◽  
Thin Capitalization

ABSTRACT This study aimed to analyze the influence of transfer pricing, thin capitalization, dan tax haven utilization against tax avoidance. This sudy also uses corporate social responsibility as a moderating variable. This study uses secondary data from manufacturing listed company during period of 2014-2016. Samples taken by using purposive sampling method and obtain 189 sampel consist of 63 companies during three years period. The method of testing the data used in this study is panel data regression analysis and descriptive statistics. The result showed that the transfer pricing has significant effect on tax avoidance, while thin capitalization dan tax haven utilization has no significant effect on tax avoidance. Corporate social responsibility has significant influence as moderating between transfer pricing and tax avoidance, but corporate social responsibility has no significant influence as moderating between thin capitalization dan tax haven utilization and tax avoidance. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing, thin capitalization, dan tax haven utilization terhadap penghindaran pajak. Peneltian ini juga menggunakan variabel corporate social responsibility sebagai variabel yang memoderasi pengaruh transfer pricing, thin capitalization, dan tax haven utilization terhadap penghindaran pajak. Studi ini menggunakan data sekunder dari perusahaan manufaktur yang terdaftar di bursa efek indonesia. Pengambilan sampel dilakukan dengan metode purposive samping. Sampel yang diperoleh sebanyak 189 sampel, terdiri dari 63 perusahaan manufaktur selama periode tiga tahun yaitu 2014 – 2016. Metode analisis yang digunakan dalam mengolah data menggunakan analisis regresi data panel. Hasil penelitian menunjukkan bahwa transfer pricing berpengaruh signifikan terhadap penghindaran pajak, sementara thin capitalization dan tax haven utilization tidak berpengaruh signifikan terhadap penghindaran pajak. Corporate social responsibility dapat memoderasi pengaruh transfer pricing terhadap penghindaran pajak, namun corporate social responsibility tidak dapat memoderasi pengaruh thin capitalization dan tax haven utilization terhadap penghindaran pajak. JEL Classification: MH14, H26, H32

scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility, Leverage, Dan Kepemilikan Manajerial Terhadap Agresivitas Pajak

2019 ◽  
Vol 6 (1) ◽  
pp. 55 ◽  
Author(s):  
Denny Wijaya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Significant Influence ◽  
Sampling Method ◽  
Managerial Ownership ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This research is using quantitative study aimed to see whether there are influences of Corporate Social Responsibility Disclosure, Leverage, and Managerial Ownership on Tax Aggressiveness. In this research, tax aggressiveness is measured using Cash Effective Tax Rates, corporate social responsibility disclosure is measured using Corporate Social Responsibility Index, leverage is measured using Debt to Total Assets, and Managerial Ownership is measured using dummy variable. This research uses consumer goods industry sector in manufacturing companies listed in Indonesia Stock Exchange for the 2015-2017 financial year. Number of observation of 81 samples obtained through non-probability sampling method is purposive sampling method. Testing the hypothesis in this study was used Multiple Linear Regression Analysis using SPSS 25 analysis tool with a significant level of 5% (0,05). The results of these tests indicate that (1) corporate social responsibility disclosure has a positive significant influence on tax aggressiveness, (2) leverage has no significant influence on tax aggressiveness, (3) managerial ownership has a negative influence on tax aggressivenessKeywords : Tax Aggressiveness, Corporate Social Responsibility Disclosure, Leverage, Managerial Ownership

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