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

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

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i2.243 ◽

2020 ◽

Vol 2 (2) ◽

pp. 2740-2756

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 and board’s gender 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 gender on board of directors has no effect on tax aggressive. While the gender on 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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Pengaruh Slack Resources Dan Gender Dewan Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i3.126 ◽

2019 ◽

Vol 1 (3) ◽

pp. 1033-1050

Author(s):

Nadia Dwi Tasya ◽

Charoline Cheisviyanny

Keyword(s):

Stock Exchange ◽

Company Size ◽

Disclosure Quality ◽

Slack Resources ◽

Analysis Technique ◽

Negative Effect ◽

Csr Disclosure ◽

Corporate Social ◽

Positive Effect

Tthe objective of this study is to determinethe effect of slack resources and board’s gender on the quality of corporate social responsibility disclosures. The analysis technique uses multiple regression analysis methods. The sample in the study were 28 companies listed on the Indonesia stock exchange and reported sustainability reports for 2015-2017, so that 84 observations were obstained. The results find that slack resources have negative effect on CSR disclosure quality, while the gender on board of directors have positive effect on CSR disclosure quality. There is no relationship between commissioner’s gender and CSR disclosure quality. The control variables used in this study are company size, profitability and leverage, company size and leverage has a influence on CSR disclosure quality while the profitability has no influence on CSR disclosure quality

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The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable

Binus Business Review ◽

10.21512/bbr.v9i1.3672 ◽

2018 ◽

Vol 9 (1) ◽

pp. 63

Author(s):

Riza Aulia Fitri ◽

Agus Munandar

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Sampling Method ◽

Stock Exchange ◽

Corporate Tax ◽

Tax Aggressiveness ◽

Analysis Technique ◽

Negative Effect ◽

Corporate Social

This research aimed to examine the influence of Corporate Social Responsibility (CSR), profitability, and leverage toward tax aggressiveness by considering the size of the company as the moderating variable. The population was 111 companies listed on the Indonesian Stock Exchange (BEI) from 2010 to 2015. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. The analysis technique used was the multiple regression analysis. The results show that CSR and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Meanwhile, profitability does not significantly influence the tax aggressiveness in corporate taxes, and the size of company cannot moderate the influence of CSR, the profitability, and leverage on tax aggressiveness.

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Pengaruh Rasio BOPO, Modal Intelektual, dan Pengungkapan Corporate Social Responsibility Pada Profitabilitas Perusahaan Perbankan

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i02.p23 ◽

2019 ◽

Vol 28 (2) ◽

pp. 1405

Author(s):

Putu Nesy Swendriani ◽

Luh Gede Krisna Dewi

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Intellectual Capital ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Negative Effect ◽

Csr Disclosure ◽

Corporate Social

This study aims to obtain empirical evidence of the effect of BOPO ratio, intellectual capital, and corporate social responsibility (CSR) disclosure on profitability of banking companies. Research conducted on banking companies on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The sample is determined through non probability sampling method with purposive sampling technique. The number of samples used in this study were 60 observation samples. The data analysis technique used is the analysis of multiple linear regression analysis. The results of this study indicate that BOPO ratio show a negative effect on profitability of banking companies. The results also show that intellectual capital and CSR disclosure doesn’t affect the probability of banking companies. The research implications theoretically prove stakeholder theory, legitimacy theory, and resource-based theory in explaining the operational efficiency of banking companies. Keywords: BOPO; intellectual capital; CSR; profitability.

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Application of Global Reporting Initiative (GRI) Principles for Measuring Quality of Corporate Social Responsibility (CSR) Disclosure: Evidence from Pakistan

Sustainability ◽

10.3390/su132011409 ◽

2021 ◽

Vol 13 (20) ◽

pp. 11409

Author(s):

Hina Ismail ◽

Muhammad A. Saleem ◽

Sadaf Zahra ◽

Muhammad S. Tufail ◽

Rao Akmal Ali

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Annual Reports ◽

Global Reporting Initiative ◽

Csr Reporting ◽

Development Agenda ◽

Csr Disclosure ◽

Corporate Social

CSR Reporting is an essential mechanism for ensuring the transparency and accountability of companies towards sustainability performance. To further promote that sustainable development agenda, CSR-related regulations and policies have emerged worldwide, including in Pakistan. Therefore this study assesses the quality of corporate social responsibility in annual reports issued by firms listed at the Pakistan Stock Exchange. This study has operationalized the Global Reporting Initiative (GRI) principles for examining the quality of CSR disclosures. The paper sample comprised 540 annual reports of 90 financial or non-financial companies from the years 2012 to 2017. Content analysis is performed to look for six quality principles and measures, i.e., balance, comparability, accuracy, clarity, reliability, and timeliness. Results suggested that most Pakistani firms provide precise and on-time information and put less emphasis on the balance of information and comparable information. Moreover, this study also highlighted that organizations should implement the GRI principle for disclosing qualitative CSR report.

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FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR, SEBUAH STUDY EMPIRIS PERUSAHAAN MANUFAKTUR

Jurnal Akuntansi dan Keuangan ◽

10.23960/jak.v25i2.253 ◽

2020 ◽

Vol 25 (2) ◽

pp. 59-73

Author(s):

Kurnia Putri ◽

Fitra Dharma ◽

Dewi Sukmasari

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Media Exposure ◽

Foreign Ownership ◽

Manufacturing Companies ◽

Analysis Technique ◽

Csr Disclosure ◽

Corporate Social ◽

Positive Effect

This studi aims to determine the effect of Board of Commissioners, Profitability, Media Exposure, and Foreign Ownership on CSR disclosure. Population used in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2016-2018, and the samples obtained has 411 observation selected using purposive sampling method in order to obtain samples accordance with the research objectives. Analysis technique used is multiple regression. The result shows that Board of Commissioners, Media Exposure, and Foreign Ownership has a significant positive effect on the Disclosure of Corporate Social Responsibility. While Profitability dosen not affect the Disclosure of Corporate Social Responsibility.

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Pengaruh Pengungkapan CSR terhadap Nilai Perusahaan dengan Usia dan Ukuran Perusahaan Sebagai Variabel Moderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i07.p19 ◽

2021 ◽

Vol 31 (7) ◽

pp. 1854

Author(s):

Made Ayu Riski Meinanda Kesumastuti ◽

Ayu Aryista Dewi

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Stock Exchange ◽

Manufacturing Companies ◽

Corporate Values ◽

Corporate Social Responsibility Disclosure ◽

Analysis Technique ◽

Csr Disclosure ◽

Corporate Social

The purpose of this study is to determine the influence of Corporate Social Responsibility Disclosure on Corporate Values, then to find out the influence of company age and company size in strengthening the influence of Corporate Social Responsibility disclosure on corporate values. The population used in this study is Manufacturing companies listed on the Indonesia Stock Exchange. The company in this study was selected using purposive sampling techniques in accordance with the criteria that have been set, and obtained as many as 30 samples of companies. The analysis technique used is moderation regression analysis. The results of the analysis showed that CSR disclosure positively affects the value of the company, then the age of the company and the size of the company can moderate the influence of Corporate Social Responsibility on the value of the company. Keywords: CSR Disclosure; Firm Value; Firm Age; Firm Size.

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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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MODEL HUBUNGAN ANTARA KEBERAGAMAN GENDER, PENDIDIKAN DAN NATIONALITY DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Jurnal Benefita ◽

10.22216/jbe.v3i2.3432 ◽

2018 ◽

Vol 3 (2) ◽

pp. 149

Author(s):

Rizka Hadya ◽

Romi Susanto

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Board Of Directors ◽

Stock Exchange ◽

Panel Data Analysis ◽

Sample Selection ◽

High Educational Level ◽

Purposive Sampling ◽

Csr Disclosure ◽

Corporate Social

<em>This research aims to examine the relationship between the diversity of gender, nationality and education commissioner toward disclosure of corporate social responsibility </em><em>(CSR) is done on all companies listed on the Indonesia stock exchange from 2012 to 2016. Using the data panel and sample selection technique of purposive sampling then samples as much as 260 companies. The model used for this panel data analysis technique is regression model panel. Based on the results from testing the hypothesis found that 1) Board of Directors Gender effect positively and significantly to the disclosure of CSR. 2) Education Board of Directors effect positively and significantly to the disclosure of CSR, 3) there is no effect of Nationality toward the disclosureCSR. The results of this study are consistent with the literature previous that the gender and diversity education is determinants in CSR disclosure on the company's high profile on Indonesia stock exchange. The presence of women as directors of companies can contribute in increasing amount of disclosure of CSR as well as when the company led by individuals who have a high educational level, especially relating with the economy and businesses will also encourage an increase in the number of disclosures of CSR</em><div><em><br /></em></div><div><em><br /></em><p>Penelitian ini bertujuan untuk menguji hubungan antarakeberagaman gender, pendidikan dan nationality dewan komisaris terhadap pengungkapan corporate social responsibility (CSR) yang dilakukan pada seluruh perusahaanyang terdaftar di Bursa Efek Indonesia dari tahun 2012 sampai2016. Dengan menggunakan data panel dan teknik pemilihan sampel purposive sampling maka diperoleh sampel sebanyak 260 perusahaan. Model yang digunakan untuk teknik analisis data panel ini yaitu model regresi panel. Berdasarkan hasil dari pengujian hipotesis ditemukan bahwa 1) Gender dewan direksi berpengaruh positif dan signifikan terhadap Pengungkapan CSR. 2) Pendidikan dewan direksi berpengaruh positif dan signifikan terhadap Pengungkapan CSR, 3) Nationality tidak berpengaruhterhadap Pengungkapan CSR.Hasil penelitian ini konsisten dengan literatur yang menyatakan bahwa keberagaman genderdan pendidikan merupakan faktor-faktor penentu dalam pengungkapan CSR pada perusahaan high profil di Bursa Efek Indonesia. Keberadaan perempuan sebagai direksi perusahaan dapat memberikan kontribusi nyata dalam meningkatkan jumlah pengungkapan CSR serta ketika perusahaan yang dipimpin oleh para individu yang memiliki level pendidikan yang tinggi khususnya yang berhubungan dengan ekonomi dan bisnis juga akan mendorong peningkatan jumlah pengungkapan CSR.</p></div>

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Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i01.p30 ◽

2019 ◽

Vol 29 (1) ◽

pp. 468

Author(s):

Patrisia Adiputri Singal ◽

I Nym Wijana Asmara Putra

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Secondary Data ◽

Institutional Ownership ◽

Foreign Ownership ◽

Managerial Ownership ◽

Analysis Technique ◽

Negative Effect ◽

Corporate Social

One of the factors of corporate governance that influence the implementation of CSR is the ownership structure. The emergence of corporate ownership structures results from a comparison of the number of shareholders in the company. The purpose of this study was to determine the effect of institutional ownership, managerial ownership, and foreign ownership on disclosure of corporate social responsibility (CSR). This research was conducted on the Indonesia Stock Exchange in the period 2013-2017. The sample of this research was 40 Infrastructure, Utilities and Transportation companies using purposive random sampling, where samples were taken based on certain criteria. Data collection of this study uses secondary data. The analysis technique used is the Analysis of Multiple Linear Regression. The results of this study indicate that institutional ownership and managerial ownership have a positive effect on CSR, while foreign ownership has no significant negative effect on disclosure of CSR. Keywords : Institutional Ownership; Managerial Ownership; Foreign Ownership; Disclosure Of Corporate Social Responsibility.

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