scholarly journals Peran Corporate Social Responsibility dan Tax Avoidance dalam Mempengaruhi Good Corporate Governance terhadap Value Creation

2019 ◽  
Vol 8 (2) ◽  
pp. 146
Author(s):  
Yenni Mangoting ◽  
Jennifer Priscilla Badalu ◽  
Venny Agustine Gozal ◽  
Stephen Widjaya Pranata
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Value Creation ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Corporate Social ◽  
The Relationship

<p>ABSTRAK</p><p>Penelitian bertujuan untuk menguji apakah tanggung jawab sosial perusahaan dan penghindaran pajak dapat memediasi hubungan tata kelola perusahaan dengan penciptaan nilai. Teknik analisis data yang digunakan adalah regresi linear berganda dengan sampel 573 perusahaan multi-sektor yang terdaftar di BEI. Hasil penelitian menunjukkan bahwa kegiatan tanggung jawab sosial perusahaan, penghindaran pajak, dan tata kelola perusahaan berpengaruh pada penciptaan nilai. Selain itu, penghindaran pajak dapat memediasi hubungan antara tata kelola perusahaan terhadap penciptaan nilai. Di sisi lain, penelitian ini membuktikan bahwa penerapan tanggung jawab sosial perusahaan tidak berdampak pada hubungan antara tata kelola perusahaan yang baik dan penciptaan nilai.</p><em>ABSTRACT</em><br /><p><em>This study aims to examine whether corporate social responsibility and tax avoidance can mediate the relationship between corporate governance and value creation. The data analysis technique used is multiple linear regression with a study sample of 573 multi-sector companies </em>that listed<em> on the Indonesia Stock Exchange. The results of the study show that corporate social responsibility activities, tax avoidance, and corporate governance have an effect on value creation. Furthermore, tax avoidance can mediate the relationship between corporate governance and the proportion of value. On the other hand, this research shows that corporate social responsibility does not affect the relationship between good corporate governance and value creation.</em></p>

scholarly journals Corporate Social Responsibility, Good Corporate Governance, and Management Compensation against Tax Avoidance

2021 ◽  
Vol 4 (2) ◽  
pp. 2612-2625
Author(s):  
Yeyet Rohyati ◽  
Suripto Suripto
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Management Compensation ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Corporate Social

This study aims to obtain empirical evidence regarding the influence of Corporate Social Responsibility, Good Corporate Governance, and Management Compensation on Tax Avoidance. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2016-2018. Determination of the sample using purposive sampling technique, obtained a sample of 8 companies with 40 observational data. The analysis technique and hypothesis testing are carried out by using panel data regression analysis through Eviews-9. The results show that Corporate Social Responsibility has a positive effect on Tax Avoidance, Good Corporate Governance has no effect on Tax Avoidance, and Management Compensation has a negative effect on Tax Avoidance.

scholarly journals Hubungan Good Corporate Governance dengan Nilai Perusahaan yang Dimoderasi Oleh Pengungkapan Corporate Social Responsibility dan Profitabilitas

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Yuliusman Yuliusman ◽  
Indra Lila Kusuma
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Value ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship

This study aims to examine the effect of Good Corporate Governance on firm value by disclosing Corporate Social Responsibility and profitability as a moderating variable. Good Corporate Governance variables are measured by CGPI scores. Company value variable is measured by Tobins' Q. Corporate Social Responsibility disclosure variables measured by the GRI 4.0 item checklist. The profitability variable is measured by Return on Assets (ROA). This study uses a sample of companies that participated in the IICG on the Indonesia Stock Exchange (IDX) for the period 2014 - 2018. The sampling technique used was purposive sampling. The sample used in this study amounted to 7 companies, a total of 35 data. The data analysis technique in this study is the moderation regression analysis. The software used for data processing is SPSS version 22 for Windows. The results of hypothesis testing are as follows. First, Good Corporate Governance influences company value. Second, disclosure of Corporate Social Responsibility is able to moderate the relationship between Good Corporate Governance and corporate value. Third, profitability is not able to moderate the relationship between Good Corporate Governance and firm value.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2019 ◽  
Vol 12 (1) ◽  
pp. 160
Author(s):  
Siska Widia Utami
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Corporate Social

The purpose of this study was to examine the influence of the Good Corporate Governance on Corporate Social Responsibility Disclosure with Profitability and Leverage as control variables. Data analysis technique used in this research is multiple regression linear analysis. This research use causality method. The population in this study are all manufacturing companies are listed on Indonesia Stock Exchange in 2016-2017. The data chosen using random sampling method. Total sample in this research as many as 60 companies. The results showed that: (1) Institutional Ownership has no significant effect on the Corporate Social Responsibility Disclosure. (2) Foreign Ownership has significant effect on the Corporate Social Responsibility Disclosure. (3) Competence of Independent Commissioners Board has no significant effect on the Corporate Social Responsibility Disclosure. (4) Competence of Audit Committe has no significant effect on the Corporate Social Responsibility Disclosure.

scholarly journals Good Corporate Governance Memoderasi Pengaruh Corporate Sosial Responsibility dan Penerapan Green Accounting terhadap Kinerja Keuangan

2021 ◽  
Vol 31 (12) ◽  
pp. 2975
Author(s):  
Ni Made Somo Misutari ◽  
Dodik Ariyanto
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Green Accounting ◽  
Good Corporate Governance ◽  
Award Winning ◽  
Analysis Technique ◽  
Corporate Social

The Covid-19 pandemic situation in Indonesia has caused many social responsibility programs that have been planned to be held in 2020 to be delayed. This condition requires companies to design adaptive and innovative CSR programs to respond to the needs of the community. The purpose of this research is to determine the influence of Corporate Social Responsibility (CSR) and the application of green accounting on the company's financial performance and to know the role of Good Corporate Governance (GCG) in strengthening the influence of Corporate Social Responsibility on the company's financial performance. The population in this study are all Green Industry Award-Winning companies listed on the Indonesia Stock Exchange year 2017-2019. The data analysis technique used Moderated Regression Analysis (MRA) with the IBM SPSS Statistics 20 program. The results showed that Corporate Social Responsibility and the interaction of Corporate Social Responsibility with Good Corporate Governance had a positive and significant effect on financial performance. The application of Green accounting has no significant effect on financial performance. The results also show that GCG is a type of all moderation (quasi moderation). Keywords : CSR; Green Accounting; GCG; Financial Performance.

scholarly journals Good Corporate Governance and Corporate Social Responsibility in Moderating the Effect of Environmental Performance on Financial Performance

2021 ◽  
Vol 2 (6) ◽  
pp. 2218-2229
Author(s):  
Koko Safitri
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
P Values ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship

The purpose of this study was to determine how much influence environmental performance has on financial performance and the influence of Good Corporate Governance and Corporate Social Responsibility on companies listed on IDX30 for the period February – April 2021. By using a descriptive approach and the SEM-PLS method. This research was conducted by taking secondary data. Sources of data were obtained from the annual report published on the Indonesia Stock Exchange (IDX) in 2019 on the website (www.idx.co.id) and the CPRP report issued by the Ministry of Environment and Forestry in 2018-2019. The results showed that; (1) Environmental performance has an effect on financial performance, with P Values of 0.023 <0.05. (2) Good Corporate Governance does not moderate the relationship between environmental performance and financial performance, with P Values of 0.196 > 0.05. (3) Corporate Social Responsibility as a moderator of the relationship between environmental performance and financial performance, with P Values of 0.024 <0.05.

IMPLEMENTASI KINERJA KEUANGAN TERHADAP NILAI SPIRITUALITAS PRIBADI

2012 ◽  
Vol 16 (3) ◽  
pp. 332
Author(s):  
Whedy Prasetyo
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Annual Report ◽  
Main Concern ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship ◽  
Personal Spirituality

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.

Faktor-Faktor Yang Mempengaruhi Tax Avoidance Dengan Profitabilitas Sebagai Varibel Intervening

IJAcc ◽  
2020 ◽  
Vol 1 (2) ◽  
pp. 120-131
Author(s):  
Imam Aji Santoso ◽  
Hendriyati Haryani ◽  
Wyne Febrianti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Good Corporate Governance ◽  
Corporate Social

Penelitian ini bertujuan untuk mendapatkan bukti empiris dan rasional mengenai pengaruh pengungkapan corporate social responsibility (CSR), good corporate governance (GCG), dan karakteristik perusahaan terhadap tax avoidance dengan profitabilitas sebagai variabel intervening, pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah metode analisis regresi linier berganda dengan bantuan smart PLS. Penelitian ini didasari dari penelitian yang sudah dilakukan sebelumnya. Penelitaan ini lakukan untuk mengetahui apakah hasil penelitian terdahulu dengan penelitian sekarang masih sama atau beda. Hasil penelitian menunjukan bahwa secara simultan, variabel corporate social responsibility, good corporate governance, dan karakteristik perusahaan terhadap tax avoidance dengan profitabilatas sebagai variabel intervening, berpengaruh signifikan dan positif. Peneliti disini menemukan beberapa perbedaan hasil dengan peneliti yang terdahulu atau sebelumnya, Hasil penelitian ini diharapkan dapat dimanfaatkan oleh pembaca sebagaimana semestinya. Bahkan bisa dilakukan penelitian lebih lanjut atas hasil yang sudah saya teliti.

scholarly journals ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN DIMODERASI GOOD CORPORATE GOVERNANCE

2018 ◽  
Vol 2 (02) ◽  
pp. 211-234
Author(s):  
Levi Martantina ◽  
R. Soerjatno
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Board Of Directors ◽  
Tax Avoidance ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Negative Effect ◽  
Independent Variable ◽  
Corporate Social

This study aims to examine the effect  of Corporate Social Responsibility on Tax Avoidance in which Good Corporate Governance is moderating variable. Corporate Social Responsibility is independent variable whereas dependent variable is Tax Avoidance. The result of testing the first hyphothesis found that Corporate Social Responsibility has a negative effect on Tax Avoidance. In other words, the company that does extensive disclosure, the company does not practice Tax Avoidance. The result of testing the second hypothesis found that the exixtence of Good Corporate Governance in the board of directors mediate the influence of Corporate Social Responsibility with Tax Avoidance. So that the existence of the board of directors is able to contribute in making extensive disclosure towards Corporate Social Responsibility and practice of Tax Avoidance.

scholarly journals Pengaruh Corporate Social Responsibility (CSR) Dan Good Corporate Governance (GCG) Terhadap Tax Avoidance

2021 ◽  
Vol 4 (2) ◽  
pp. 152-161
Author(s):  
Setu Setyawan
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Negative Influence ◽  
Positive Influence ◽  
Good Corporate Governance ◽  
Business Regulations ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to test the influence of corporate social responsibility (CSR) and good corporate governance (GCG) on tax avoidance. The population in this study was a CGPI-winning company registered with IICG in 2018. The samples selected for use in the study were 15 companies that met the sample criteria. The study was analyzed using partial last square analysis (PLS). The results showed that CSR has a negative influence on tax avoidance. The higher the csr disclosure rate made by the company, the lower the value of CETR which means the level of tax avoidance is high. Meanwhile, good corporate governance has a significant positive influence on tax avoidance. This shows that good corporate governance then corporate tax avoidance will decrease, and the company will be able to run its business in accordance with applicable business regulations including fiscal regulations. This research is potentially relevant to academia, and management. This research provides empirical insight into two major concepts: agency and stakeholder theory issues in tax avoidance schemes.

APAKAH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN LQ45?

2019 ◽  
Vol 4 (1) ◽  
pp. 14
Author(s):  
Novia Eka Sariantono ◽  
Luh Putu Mahyuni
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Listed Companies ◽  
Annual Reports ◽  
Return On Equity ◽  
Good Corporate Governance ◽  
Corporate Social

Do Good Corporate Governance and Corporate Social Responsibility Influence Profitability of LQ45 Listed Companies. This study aims to examine the influence of good corporate governance and corporate social responsibility on profitability of LQ45 listed companies in Indonesia Stock Exchange. The data analyzed were secondary data in the form of annual reports and sustainability report. The data were analyzed using multiple linear regression. The results of this research indicate: (1) Good corporate governance (GCG) has a significant effect on profitability of LQ45 listed companies; (2) Corporate social responsibility (CSR) does not have a significant effect on profitability of LQ45 listed companies. This research provides empirical evidence that implementation of GCG could influence profitability, while the implementation of CSR does not influence profitability. Keywords: Good corporate governance, corporate social responsibility, independent commissioner board, corporate social responsibility, disclosure index, return on equity

Sign in / Sign up

Export Citation Format

Share Document