scholarly journals Pengaruh Agresivitas Pajak, Media Exposure, Profitabilitas, dan Sertifikat ISO 14001 terhadap Minat Pengungkapan CSR (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2017)

2018 ◽  
Vol 6 (2) ◽  
pp. 1311
Author(s):  
Hotria Hotria ◽  
Mayar Afriyenti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Media Exposure ◽  
Iso 14001 ◽  
Significance Level ◽  
Tax Aggressiveness ◽  
Corporate Websites ◽  
Iso 14001 Certification ◽  
Corporate Social ◽  
Positive Effect

This study aimed to examine the effect of Tax Aggressiveness, Media Exposure, Profitability and ISO 14001 Certification on Corporate Social Responsibility. This study was considered as a causative research. The population in this study was all companies manufacturing listed on the Stock Exchange in 2015 until 2017. The sample was determined by the purposive sampling method and obtain 44 companies. Type of data used was secondary data obtained from www.idx.co.id and corporate websites, the method of analysis used is multiple regression analysis. Based on the result of multiple regresion analysis with a significance level of 5%, the result of this study conclded that: (1) Tax Aggressiveness doesn’t have a negative effect on the Corporate Social Resposibility; (2) Media Exposure have a positive effect on the Corporate Social Responsibility; (3) Profitability doesn’t have a positive effect on the Corporate Social Responsibility; (4) ISO 14001 Certification have a positive effect on the Corporate Social Responsibility. The above result, it is suggested: Researchers can the looking the other an idependent variables which affect the Corporate Social Responsibility such as certifiacation ISO 9001,market capitalization dan investor reaction.Keywords: Corporate Social Responsibility Disclosure, Tax Aggressiveness, Media Exposure, Profitability and ISO 14001 certification.

scholarly journals Determinan Finansial dan Nonfinansial Corporate Social Responsibility Disclosure

2019 ◽  
Vol 29 (1) ◽  
pp. 292
Author(s):  
I Nyoman Adi Wiyarna ◽  
I Putu Sudana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Media Exposure ◽  
Sampling Technique ◽  
Growth Media ◽  
Managerial Ownership ◽  
Analysis Technique ◽  
Corporate Social ◽  
Positive Effect

This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2013-2017. The sample in this study was determined by nonprobability sampling method with purposive sampling technique, and the samples obtained in this study amounted to 13 companies with 65 observations. The data analysis technique used in this study is multiple regression analysis techniques. The results of this study indicated that the variables of profitability, leverage, managerial ownership, firm’s growth and media exposure have a positive effect on disclosure of Corporate Social Responsibility. This shows that there is an exposure on high profitability companies, high-leveraged companies, high firm’s growth companies, large managerial ownership and high media pressure so that it can be understood that the company will disclose more detailed informtion about Corporate Social Responsibility to reduce the pressure. Keywords : Profitability; Leverage; Mnagerial Ownership; Firm’s Growth; Media Exposure;  CSR.

scholarly journals MODERASI PROFITABILITAS PADA PENGARUH AGRESIVITAS PAJAK DAN LEVERAGE TERHADAP CORPORATE SOCIAL RESPONSIBILITY

2020 ◽  
Vol 15 (1) ◽  
pp. 1
Author(s):  
Ayunita Ajengtiyas Saputri Mashuri
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Significance Level ◽  
Tax Aggressiveness ◽  
Consumer Goods Industry ◽  
Csr Disclosure ◽  
Corporate Social

<p><em>This study uses quantitative research that aims to see whether tax aggressiveness and leverage have an effect on the disclosure of Corporate Social Responsibility (CSR) with profitability as variable moderation. This study was use a manufacturing company within sub-sector of consumer goods industry listed on the </em><em>“</em><em>Indonesia Stock Exchange. Samples were selected by purposive sampling and collected 16 companies of consumer goods industry sub-sectors during 2014-2018 research datas period. Testing the hypothesis in this  study using </em><em>“</em><em>Multiple Linear Regression Analysis with</em><em>”</em><em> a significance level of 5% (0.05). The results of this study indicates that;(1) Tax aggressiveness </em><em>“</em><em>has a significant effect on</em><em>”</em><em> CSR disclosure, (2) </em><em>“</em><em>Leverage does not have a significant effect on CSR disclosure</em><em>”</em><em>, (</em><em>“</em><em>3) Profitability measured using Return on Assets (ROA</em><em>”</em><em>) is able to strengthen Tax Aggressiveness and unable to strengthen leverage to influence CSR disclosure. Tax aggressiveness and leverage and profitability variables as moderating variables can explain the CSR disclosure variable by 52.1%.</em></p>

scholarly journals CORPORATE SOCIAL RESPONSIBILITY OF THE SELECTED TRANSPORT COMPANY OPERATED ON THE CZECH MARKET

2021 ◽  
Vol 16 (2) ◽  
pp. 65-73
Author(s):  
Simona Činčalová ◽  
Zuzana Nováková
Keyword(s):  
Corporate Social Responsibility ◽  
Czech Republic ◽  
Social Responsibility ◽  
Theoretical Basis ◽  
Iso 14001 ◽  
Office Buildings ◽  
Ecological Approach ◽  
Transport Industry ◽  
Iso 14001 Certification ◽  
Corporate Social

Corporate social responsibility is a much-discussed topic because it includes an inexhaustible number of activities in the economic, social and environmental fields. The basic theoretical basis of social responsibility is applied to a specific Czech company. A questionnaire for the employees of the subsidiary helped with the research. It was found that the company is doing very well in corporate social responsibility (CSR) activities and has a good portfolio for compiling a comprehensive CSR report, which is a proposal as one of the measures. Another area suitable for the development of some activities is the ecological part. The company actively supports the ecological approach and behaviour, and it has set some measures, such as ISO 14001 certification at its gas station branches, so it is well on its way to certifying its office buildings. Keywords: corporate social responsibility, transport industry, Czech Republic

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY, ROA, LEVERAGE, SIZE TERHADAP AGRESIVITAS PAJAK

2021 ◽  
Vol 19 (2) ◽  
pp. 92
Author(s):  
Della Dwi Rahayu ◽  
Eko Wahjudi
Keyword(s):  
Time Series ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Time Series Data ◽  
Linear Regression Analysis ◽  
Series Data ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Corporate Social ◽  
Positive Effect

ABSTRACTThe purpose of this research is to analyze the effect of corporate social responsibility, ROA, Leverage, and Size on tax aggressiveness which is proxied by effective tax rate. This research uses a purposive sampling method by setting several criteria and uses secondary data, namely data on manufactured companies listed in IDX on period 2019 and uses time series data. All of population research is 189 companies and getting sample results of 33 companies, data is obtained through access to the official IDX and NCSR websites, this research uses multiple linear regression analysis. The results of the research showed significant and positive effect results between the economic, environmental, social dimensions of CSR on tax aggressiveness, variable ROA, and size also showed significant and positive effect results on tax aggressiveness, while the result of leverage on tax aggressiveness is showed significant and negative effect.Keywords: CSR, Leverage, ROA, Size, Tax Aggressiveness. ABSTRACTTujuan penelitian ini adalah untuk menganalisis pengaruh corporate social responsibility, ROA, Leverage, dan Size terhadap agresivitas pajak yang diproksikan dengan tarif pajak efektif. Penelitian ini menggunakan metode purposive sampling dengan menetapkan beberapa kriteria dan menggunakan data sekunder yaitu data perusahaan manufaktur yang terdaftar di BEI periode 2019 dan menggunakan data time series. Populasi penelitian seluruhnya adalah 189 perusahaan dan mendapatkan hasil sampel sebanyak 33 perusahaan, data diperoleh melalui akses website resmi BEI dan KNKT, penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan hasil pengaruh yang signifikan dan positif antara dimensi ekonomi, lingkungan, sosial CSR terhadap agresivitas pajak, variabel ROA, dan ukuran juga menunjukkan hasil yang signifikan dan positif terhadap agresivitas pajak, sedangkan hasil leverage terhadap agresivitas pajak adalah menunjukkan pengaruh yang signifikan dan negatif.Kata kunci: Agresivitas Pajak, CSR, Leverage, ROA, Ukuran

scholarly journals FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR, SEBUAH STUDY EMPIRIS PERUSAHAAN MANUFAKTUR

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.

scholarly journals Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Manajemen dan Media Exposure Pada Pengungkapan Corporate Social Responsibility

2018 ◽  
pp. 690
Author(s):  
Ketut Yoga Permadiswara ◽  
I Ketut Sujana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Annual Report ◽  
Stock Exchange ◽  
Media Exposure ◽  
Manufacturing Companies ◽  
Management Ownership ◽  
Corporate Social ◽  
Positive Effect

The emergence of awareness that production activities will indirectly affect the environment eg deforestation, waste disposal, air pollution and so forth. It makes the company obliged to take responsibility for its activities. The purpose of this study is to obtain empirical evidence of the influence of the level of profitability, firm size, management ownership and media exposure on CSR in the annual report of manufacturing companies listed on Indonesia Stock Exchange. The method of determining the sample used is purposive sampling. Number of companies that meet the criteria are 22 manufacturing companies listed on the IDX 2014-2016 year with 66 amount amatan.Teknik data analysis used is Multiple Linear Regression.Based on the analysis, it is known that profitability, firm size and media exposure have a positive effect on disclosure of corporate social responsibility. The results of this study also show that management ownership has no effect on corporate social responsibility disclosure. Keywords:  profitability, firm size, management ownership, media exposure, corporate social responsibility

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY, POLITICAL CONNECTION, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TAX AGGRESSIVENESS

SIMAK ◽  
2020 ◽  
Vol 18 (02) ◽  
pp. 149-171
Author(s):  
Muhammad Rinaldi ◽  
Novita Weningtyas Respati ◽  
Fatimah Fatimah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Capital Intensity ◽  
Political Connection ◽  
Tax Aggressiveness ◽  
Basic Industry ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

This study examines the influence of Corporate Social Responsibility (CSR), Political Connection, Capital Intensity, Inventory Intensity of Tax Aggressiveness. Samples were selected using a purposive sampling method so as many as 33 companies in the Basic Industry and Chemical sectors as population, which are listed on the Indonesia Stock Exchange in the 2016-2018 period. The results of this study indicate that Capital Intensity positive affects on Tax Aggressiveness, which indicates that the higher the Capital Intensity, it is suspected that the company practices Tax Aggresiveness. The Corporate Social Responsibility and Political Connection variables show the resultys do not have a positive effect, which means that the higher the level of CSR disclosure and the companies that have Political Connection, the company allegedly did not practice Tax Aggresiveness. Inventory Intensity variable does not affect the Tax Aggressiveness which shows that the high or low value of Invetory Intensity does not affect the presence or absence of the company allededly practicing Tax Aggressiveness.

scholarly journals Does Managerial Owneship and Islamic Corporate Social Responsibility Reduce Tax Aggressiveness?

2020 ◽  
Vol 5 (2) ◽  
pp. 145
Author(s):  
Maya Indriastuti ◽  
Fudji Sri Mar�ati ◽  
Dianing Ratna Wijayani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Tax Aggressiveness ◽  
Negative Effect ◽  
Corporate Social ◽  
Positive Effect

This study aims to test empirically the effect of managerial ownership on tax aggressiveness with Islamic corporate social responsibility as the intervening variable. The populations of this study were all entities listed in Jakarta Islamic Index from 2015-2019. 40 entities were obtained by using purposive sampling technique. All data were analyzed by using multiple linear regression analysis and sobel test. The results showed that managerial ownership has a significant positive effect on Islamic corporate social responsibility. In contrast, managerial ownership has a negative and insignificant effect on tax aggressiveness. Furthermore, Islamic corporate social responsibility has a significant negative effect on tax aggressiveness and Islamic Corporate Social Responsibility is able to moderate the effect of managerial ownership on tax aggressiveness.

scholarly journals Iso 14001 Implementation Impact And Financial Performance On Corporate Social Responsibility Disclosure

2019 ◽  
Vol 23 (2) ◽  
pp. 207
Author(s):  
Daniel T H Manurung, Radhi Abdul Halim Rachmat
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Manufacturing Industry ◽  
Stock Exchange ◽  
Iso 14001 ◽  
Manufacturing Companies ◽  
Corporate Social ◽  
The Impact ◽  
Positive Effect

This study aims to determine the impact of implementing ISO 14001, Financial Performance is proxied by ROA and ROE on Corporate Social Responsibility Disclosures in non-financial companies that are listed on the Indonesia Stock Exchange in 2014-2016. The study used secondary data from the annual financial report and sustainability report on the Basic Industry and Chemical Industry sub-sector manufacturing industry listed on the Indonesia Stock Exchange in 2014 - 2016. The sample technique used purposive sampling method, while for the study 20 samples of manufacturing companies and research methods used analysis multiple regression. The results showed that the impact of implementing ISO 14001 had a positive effect on disclosure of corporate social responsibility, financial performance variables through return on assets had a negative and significant effect on disclosure of corporate social responsibility and financial performance through return on equity had a positive effect on disclosure of corporate social responsibility.

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