The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance

This research aims at providing empirical evidence of the effects of corporate social responsibility (CSR) and institutional ownership on tax avoidance with independent commissioner as the moderator. The study’s population is 66 mining and agricultural companies listed in the Indonesia Stock Exchange from 2013 - 2017. Employing a purposive sampling technique, 10 mining and agricultural companies are taken as the samples out of 50 annual reports from 2013 - 2017 observed. The research employs the Moderated Regression Analysis (MRA) as the data analysis technique. The research results indicate that corporate social responsibility (CSR) variable does not influence tax avoidance and institutional ownership variable influences tax avoidance. Independent commissioner may weaken the effect of corporate social responsibility (CSR) on tax avoidance and strengthen the effect of institutional ownership on tax avoidance. The implication of this research is to examine the importance of tax payment and expectedly increase the community’s awareness, especially related parties, of the obligation to pay their taxes appropriately and, with the research’s results, the public is expected to be aware of the importance of paying taxes, especially large companies, so as not to take tax avoidance measures for Indonesia’s improved and stable economy.

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Pengaruh Kepemilikan Institusional dan Kinerja Keuangan Terhadap Penghindaran Pajak dengan CSR Sebagai Pemediasi

JURNAL ILMU MANAJEMEN DAN BISNIS ◽

10.17509/jimb.v9i2.13991 ◽

2018 ◽

Vol 9 (2) ◽

pp. 56-66 ◽

Cited By ~ 1

Author(s):

Adhitya Putri Pratiwi

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Path Analysis ◽

Stock Exchange ◽

Tax Avoidance ◽

Sampling Technique ◽

Institutional Ownership ◽

Return On Assets ◽

Purposive Sampling ◽

Corporate Social

AbstractThis study aims to determine the effect of Institutional Ownership and Return On Assets on Tax Avoidance with Corporate Social Responsibility as an intervening variable. This research was conducted on plantation issuers listed on the Indonesia Stock Exchange in 2012-2016. The sample in this study was obtained using a purposive sampling technique and based on predetermined criteria, a sample of 14 plantation issuers was obtained. The analytical method used is path analysis with a significant level of 5%. The results showed that Institutional Ownership variables did not significantly influence either directly or indirectly through Corporate Social Responsibility. While the Return On Asset variable significantly affects Tax Avoidance both directly and through Corporate Social Responsibility. This research also shows that Tax Avoidance has a significant effect on Corporate Social Responsibility. AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh Kepemilikan Institusional dan Return On Asset terhadap Penghindaran Pajak dengan Corporate Social Responsibility sebagai variable intervening. Penelitian ini dilakukan pada emiten perkebunan yang terdaftar di BEI tahun 2012-2016. Sampel dalam penelitian ini diperoleh dengan menggunakan teknik purposive sampling dan berdasarkan kriteria yang telah ditentukan maka diperoleh sample sebanyak 14 emiten perkebunan. Metode analisis yang digunakan adalah path analysis dengan tingkat signifikan sebesar 5%. Hasil penelitian menunjukkan bahwa variabel Kepemilikan Institusional tidak berpengaruh secara signifika baik secara langsung maupun tidak langsung melalui Corporate Social Responsibility. Sedangkan variabel Return On Asset berpengaruh secara signifikan terhadap Penghindaran Pajak baik secara langsung maupun melalui Corporate Social Responsibility. Penelitian ini juga menunjukkan bahwa Penghindaran Pajak berpengaruh secara signifikan terhadap Corporate Social Responsibility.

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Pengaruh Kepemilikan Asing, Kepemilikan Institusional dan Leverage terhadap Pengungkapan Corporate Social Responsibility

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i05.p10 ◽

2020 ◽

Vol 30 (5) ◽

pp. 1196

Author(s):

Ni Putu Tista Paradiva Yani ◽

I Dewa Gede Dharma Suputra

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Foreign Ownership ◽

Analysis Technique ◽

Corporate Social

The purpose of this study was to determine the effect of foreign ownership, institutional ownership, and leverage on corporate social responsibility disclosure. The theory used is stakeholder theory. This research was conducted at the Indonesia Stock Exchange (IDX) in the mining company for the period of 2016-2018. Data analysis technique used is multiple linear regression analysis. The method of determining the sample non probability sampling with purposive sampling technique. The number of samples was 51 of 17 companies with a three-year observation period. The analysis shows that foreign ownership, ownership, institutional influence on the disclosure of corporate social responsibility, while leverage does not affect the disclosure of corporate social responsibility. Keywords: Corporate Social Responsibility; Foreign Ownership; Institutional Ownership; and Leverage.

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Determinan Finansial dan Nonfinansial Corporate Social Responsibility Disclosure

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i01.p19 ◽

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.

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The Influence of Financial Performance and Institutional Ownership on Disclosure of Corporate Social Responsibility: Empirical Study of The Companies Listed on Indonesia Stock Exchange in 2012

Journal of Management and Business ◽

10.24123/jmb.v12i2.17 ◽

2015 ◽

Vol 12 (2) ◽

Cited By ~ 1

Author(s):

Dwi Puryati

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Sampling Technique ◽

Institutional Ownership ◽

Return On Assets ◽

Corporate Social Disclosure ◽

High Profile ◽

Equity Ratio ◽

Corporate Social

This research aims to determine whether the financial performance as measured by Debt to Equity Ratio, Current Ration and Return on Assets and institutional ownership have a significant effect on the disclosure of Corporate Social Responsibility. This research used corporate social disclosure index (CSDI) as an indicator of Corporate Social Responsibility disclosure by using the Global Reporting Initaatives (GRI). Research method used is descriptive and verification method. Population in this research was categorized as high-profile companies that were listed on the Indonesia Stock Exchange in 2012 totaling 189 companies. The sampling technique used was random sampling technique with iteration. The result was a company that became the research sample as many as 46 companies. The data used in this study was a secondary data obtained through the study of the documentation to get a company's annual report data form samples, idx statistics and Indonesian Capital Market Directory (ICMD) in 2012. Data analysis used multiple regressions. Classical assumption test used before regression of that includes normality test, heteroscedasticity, multicollinearity and autocorrelation. It also examined the hypothesis with the t-test and F-test to examine the influence of independent variables to the dependent variable. The result of data anlaysis indicated that Debt to Equity Ratio and Current Assets were partially no significant effect on the disclosure of Corporate Social Responsibility. Return on Assets and Institutional Ownership partially significant effect on the disclosure of Corporate Social Responsibility (CSR). And Debt to Equity Ratio, Current Assets, Return On Assset and Institutional Ownership simultaneously significant effected on the disclosure of Corporate Social Responsibility (CSR).Penelitian ini bertujuan untuk mengetahui apakah kinerja keuangan yang diukur dengan Debt to Equity Ratio, Current Ration and Return on Assets dan institutional ownership berpengaruh signifikan terhadap pengungkapan Corporate Social Responsibility. Penelitian ini menggunakan corporate social disclosure index (CSDI) sebagai indikator pengungkapan Corporate Social Responsibility dengan menggunakan Global Reporting Initiatives (GRI). Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif. Populasi dalam penelitian ini dikategorikan sebagai perusahaan high-profile yang terdaftar di Bursa Efek Indonesia pada tahun 2012 sebanyak 189 perusahaan. Teknik sampling yang digunakan adalah teknik pengambilan sampel acak dengan iterasi. Hasilnya adalah perusahaan-perusahaan yang menjadi sampel penelitian adalah sebanyak 46 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh melalui dokumen laporan tahunan perusahaan public di IDX statistik dan Direktori Pasar Modal Indonesia (ICMD) tahun 2012. Analisis data yang digunakan regresi berganda. Uji asumsi klasik yang digunakan sebelum regresi yang meliputi uji normalitas, heteroskedastisitas, multikolinearitas dan autokorelasi. Selain itu juga meneliti hipotesis dengan t-test dan F-test untuk menguji pengaruh variabel independen terhadap variabel dependen. Hasil data anlaysis menunjukkan bahwa Debt to Equity Ratio dan Aktiva Lancar secara parsial tidak berpengaruh signifikan terhadap pengungkapan Corporate Social Responsibility. Return on Assets dan Kepemilikan Institusional secara parsial berpengaruh signifikan terhadap pengungkapan Corporate Social Responsibility (CSR). Selain itu Debt to Equity Ratio, Aktiva Lancar, Return on Assset dan Kepemilikan Institusional secara bersamaan signifikan berpengaruh terhadap pengungkapan Corporate Social Responsibility (CSR).

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Pengaruh Mekanisme Good Corporate Governance dan Pengungkapan Coporate Social Responsibility terhadap Return Saham

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v3i2.332 ◽

2021 ◽

Vol 3 (2) ◽

pp. 248-263

Author(s):

Ramadhian Dwi Putra ◽

Mayar Afriyenti

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Return ◽

Stock Exchange ◽

Sampling Technique ◽

Institutional Ownership ◽

Managerial Ownership ◽

Corporate Social Responsibility Disclosure ◽

Good Corporate Governance ◽

Corporate Social

Stock return is profits obtained by investors after investing. This research aims to test and analyze the effect of managerial ownership, institutional ownership, proportion of independent commissioners, and corporate social responsibility disclosure. The population in this study was the Property Company which was listed on the Indonesia Stock Exchange in the period 2016-2018, which amounted to 138 companies and the sample used amounted to 51 companies. The sampling technique used in the study was the purposive sampling method. The analytical method used is multiple linear regression using SPSS 25 software. The results show that the institutional ownership affect the stock return. While managerial ownership, proportion of independent commissioners and corporate social responsibility disclosure have no effect on stock return.

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN DEBT EQUITY RATIO TERHADAP PROFITABILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Ecoment Global ◽

10.35908/jeg.v4i2.756 ◽

2019 ◽

Vol 4 (2) ◽

pp. 67

Author(s):

Ahmad Subakti ◽

Harsi Romli

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Annual Reports ◽

Coefficient Of Determination ◽

Financial Report ◽

Mining Companies ◽

Analysis Technique ◽

Equity Ratio ◽

Corporate Social

This study aims to find out and analyze how the effect of disclosure of Corporate Social Responsibility and Debt Equity Ratio on the profitability of mining companies in the Indonesia Stock Exchange in the period 2012-2017. The population in this study were 41 mining companies while the study sample was 12 mining companies with a total of 72 observations selected by purposive sampling. Financial report data and annual reports are obtained from the Indo-Exchange File (IDX). The data analysis technique uses technical linear multiple regression. In this study the disclosure variables of Corporate Social Responsibility (CSR) were measured using the Corporate Social Responsibility Disclusure Index (CSRDI), the variable Debtto Equiy Ratio measured by the ratio of the proportion of debt to equity, and Profitability measured using Return On Assets (ROA). The results of the study show that the financial disclosure of financially has a positive and significant effect on profitability. While partially DebttoEquiyRatio (DER) has a negative and significant effect on Profitability. Simultaneously, CSR and DER disclosures had a positive and significant effect on Profitability with a coefficient of determination (R2) of 32.3% while the effect of 67.7% was influenced by other variables. Keywords: Profitability, Corporate Social Responsibility, Debt Equity Ratio.

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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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Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Manajemen Laba Sebagai Variabel Moderasi

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.24843/jiab.2019.v14.i01.p06 ◽

2019 ◽

Author(s):

Kalvarina Sabatini ◽

I Putu Sudana

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Agency Theory ◽

Firm Value ◽

Stock Exchange ◽

Sampling Technique ◽

Corporate Social Responsibility Disclosure ◽

Analysis Technique ◽

Corporate Social

The study aims to determine the effect of Corporate Social Responsibility disclosure on firm value and to determine earnings management moderate the effect of Corporate Social Responsibility disclosure on firm value. Agency theory used in this research as the grand theory. The population in this study are companies listed in the Business Index 27 in 2014–2016, which are listed on Indonesia Stock Exchange. Sample in this study was taken using purposive sampling technique. The analysis technique used in this study is moderated regression analysis technique. The results show that Corporate Social Responsibility has negative and significant effect on firm value. In addition earnings management has no significant effect on Corporate Social Responsibility disclosure on firm value. Theoretical implication shows that these results are in line with the signaling theory but contradictory with agency theory. On the other hand, practical implications of this research can be taken into consideration for potential investors and investors in making decisions by looking at CSR information which disclosed by the company. Keywords: CSR, earnings management, firm value

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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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PENGARUH SIZE, UMUR PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING

Stability: Journal of Management and Business ◽

10.26877/sta.v3i2.7784 ◽

2020 ◽

Vol 3 (2) ◽

pp. 58-71

Author(s):

Desyderia Ingriani Wahyuni Yassim ◽

Gendro Wiyono ◽

Mujino Mujino

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Path Analysis ◽

Stock Exchange ◽

Sampling Technique ◽

Annual Reports ◽

Company Size ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Corporate Social

AbstrakPenelitian ini bertujuan untuk menguji apakah ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan, umur perusahaan berpengaruh terhadap tanggung jawab soaial perusahaan, profitabilitas berpengaruh terhadap tanggung jawab sosial perusahaan, ukuran perusahaan berpengaruh terhadap profitabilitas, umur perusahaan berpengaruh terhadap profitabilitas, ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening, dan umur perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening. Penelitian mengambil sampel perusahaan manufaktur sub sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Jenis data yang digunakan dalam penelitian ini merupakan data sekunder berupa laporan tahunan perusahaan. Selama periode 2014-2018, terdapat 142 perusahaan manufaktur, dan populasi dalam penelitian ini berjumlah 42 perusahaan. Sampel dipilih dengan teknik purposive sampling, yaitu metode pengambilan sampel yang ditetapkan oleh peneliti sesuai dengan kriteria tertentu sehingga total sampel adalah 19 perusahaan. Data dianalisis dengan menggunakan path analysis. Hasil penelitian meliputi (1) ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan, (2) umur perusahaan berpengaruh terhadap tanggung jawab soaial perusahaan, (3) profitabilitas berpengaruh terhadap tanggung jawab sosial perusahaan, (4) ukuran perusahaan berpengaruh terhadap profitabilitas, (5) umur perusahaan berpengaruh terhadap profitabilitas, (6) ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening, (7) umur perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening.Kata Kunci : ukuran perusahaan, halaman perusahaan, tanggung jawab sosial perusahaan, profitabilitas.AbstractThis study aims to examine whether company size has an effect on corporate social responsibility, company age has an effect on corporate social responsibility, profitability has an effect on corporate social responsibility, company size has an effect on profitability, company age has an effect on profitability, company size has an effect on responsibility social enterprise with profitability as an intervening variable, and company age affect corporate social responsibility with profitability as an intervening variable. The study took a sample of manufacturing companies sub-sector of consumer goods listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of company annual reports. During the 2014-2018 period, there were 142 manufacturing companies, and the population in this study amounted to 42 companies. Samples were selected by purposive sampling technique, which is the sampling method determined by researchers in accordance with certain criteria so that the total sample is 19 companies. Data were analyzed using path analysis. The results of the study include (1) company size influences corporate social responsibility, (2) company age influences corporate social responsibility, (3) profitability influences corporate social responsibility, (4) company size affects profitability, (5) company age affects profitability, (6) company size affects corporate social responsibility with profitability as an intervening variable, (7) company age affects corporate social responsibility with profitability as an intervening variable.Keywords : company size, company page, corporate social responsibility, profitability.

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