PENGARUH MANAJEMEN LABA, CORPORATE GOVERNANCE,  DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX  AVOIDANCE

This research aimed to present an empirical evidence influence of earnings management, corporate governance, and corporate social responsibility disclosure on tax avoidance. Earnings management measured using model jones, corporate governance mechanism seen from institutional ownership, managerial ownership, audit commute, audit quality. Disclosure of corporate social responsibility using the global reporting initiative generation four (GRI-G4). Tax avoidance as measured by cash effective tax rate (CETR). The sampling method using purposive sampling and data was analyzed using multiple linear regression. The results show that earnings management and corporate social responsibility influence on action of tax avoidance. Meanwhile, Institutional ownership, managerial ownership, audit committees, and audit quality does not influence on action of tax avoidance. Keywords: tax avoidance, earnings management, corporate governance, corporate social responsibility disclosure

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The Influence of Ownership Structure and Income Management on Corporate Social Responsibility Disclosure

Volume 5 - 2020, Issue 9 - September - International Journal of Innovative Science and Research Technology ◽

10.38124/ijisrt20sep722 ◽

2020 ◽

Vol 5 (9) ◽

pp. 1074-1079

Author(s):

Fathimah F. Farhah ◽

Iranti Safriyana

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Institutional Ownership ◽

Foreign Ownership ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Corporate Social Responsibility Disclosure ◽

Study Results ◽

Corporate Social

The purpose of this study is to provide evidence of the influence of managerial ownership, institutional ownership, foreign ownership, and earnings management of corporate social responsibility disclosure. The sample used was 15 companies with a purposive sampling method. The data used in this study uses secondary data in the form of annual financial reports and annual reports of manufacturing companies listed on the Indonesia Stock Exchange 2014-2017. The study results found that managerial ownership, institutional ownership, and earnings management have no significant impact on corporate social responsibility disclosure. However, foreign ownership has a significant effect on corporate social responsibility disclosure.

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Kinerja Lingkungan, Manajemen Laba, Corporate Governance Dan Corporate Social Responsibility (CSR)

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i01.p22 ◽

2019 ◽

pp. 569

Author(s):

Putu Purnama Dewi ◽

I Gusti Ayu Emi Eka Yanti

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Environmental Performance ◽

Stock Exchange ◽

Institutional Ownership ◽

Audit Committees ◽

Managerial Ownership ◽

Corporate Social

Research on the influence of environmental performance on corporate social responsibility is still rarely studied. However, the influence of earnings management and corporate governance on corporate social responsibility has been investigated. This study used institutional ownership, managerial ownership, board of commissioners and audit committees as corporate governance’s proxy. This study aimed to investigate the influence of environmental performance, earnings management and corporate governance on corporate social responsibility by using mining companies that have been listed on the Indonesian stock exchange and are also registered with PROPER. In this study using multiple regression analysis method with 45 samples which showed the results of research that only environmental performance had an influence on corporate social responsibility, while earnings management, institutional ownership, managerial ownership, board of commissioners and audit committees did not affect corporate social responsibility. Keywords : Environmental performance, earnings management, corporate governance, corporate social responsibility.

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PENGARUH ELEMEN-ELEMEN CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Jurnal Riset Mahasiswa Akuntansi ◽

10.21067/jrma.v7i1.4235 ◽

2020 ◽

Vol 7 (1) ◽

Author(s):

Ester Ayu Febriana ◽

Abdul Halim ◽

Ati Retna Sari

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Audit Quality ◽

Hypothesis Test ◽

Institutional Ownership ◽

Managerial Ownership ◽

Csr Disclosure ◽

Corporate Social

The purpose of this study is to analyze the influence of elements of Corporate Governance (CG) on the extent of Corporate Social Responsibility (CSR) disclosure in banking companies listed on the IDX and identify the factors that influence companies to conduct disclosure of Corporate Social Responsibility (CSR). The elements of Corporate Governance in this study consist of managerial ownership, institutional ownership, audit committee, board of commissioners size, independent board of commissioners and audit quality. The results of the hypothesis test indicate that the Corporate Governance (GCG) variable significantly influences the disclosure of Corporate Social Responsibility (CSR) on banking companies listed on the IDX. These results can be proven by the results of hypothesis testing which results in Corporate Governance criteria consisting of managerial ownership, institutional ownership, audit committee, board of commissioners, independent board of commissioners and audit quality simultaneously having a significant effect on the disclosure of Corporate Social Responsibility (CSR) in the company banking registered on the IDX. While partially only institutional ownership and audit quality do not significantly influence the disclosure of Corporate Social Responsibility (CSR) in pharmaceutical sub-sector companies listed on the IDX.

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THE EFFECT OF TAX AVOIDANCE, EARNINGS MANAGEMENT AND POLITICAL CONNECTION ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE : INDONESIAN MANUFACTURING COMPANIES EVIDENCE

ACCRUALS ◽

10.35310/accruals.v3i2.116 ◽

2019 ◽

Vol 3 (2) ◽

pp. 212-225

Author(s):

Mala Ayu Anggita ◽

Trisandi Eka Putri ◽

Asep Kurniawan

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Descriptive Analysis ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Political Connection ◽

Manufacturing Companies ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

The purpose of this study to determine the effect of tax avoidance, earnings management, and political connection on the corporate social responsibility disclosure (case studies on manufacturing companies listed on the idx for the period 2016-2017). This study uses a quantitative approach. The population in this study were all manufacturing companies listed on the IDX for the period 2016-2017. The analytical method used in this study is descriptive analysis, classic assumption test and multiple linear regression analysis. The results showed that partially, tax avoidance and earnings management had no effect on corporate social responsibility disclosure, and political connections had a positive effect on corporate social responsibility disclosure. While simultaneously, tax avoidance, earnings management and political connection have an effect on jointly on corporate social responsibility disclosure

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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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The effect of earnings management and media exposure on corporate social responsibility disclosure with corporate governance as a moderating variable

International Journal of Research in Business and Social Science (2147-4478) ◽

10.20525/ijrbs.v10i7.1471 ◽

2021 ◽

Vol 10 (7) ◽

pp. 220-229

Author(s):

Ruri Rahayu ◽

Gugus Irianto ◽

Arum Prastiwi

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Audit Committee ◽

Media Exposure ◽

Audit Committees ◽

Manufacturing Companies ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

This study aims to determine and analyze the effect of earnings management and media exposure on corporate social responsibility disclosure moderated by corporate governance. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a five-year period from 2016 to 2020. The sample selection used the purposive sampling method so that a total of 67 observations met the specified criteria. This study was tested using multiple linear regression and Moderated Regression Analysis. The results of this study provide empirical evidence that earnings management and media exposure have a positive effect on corporate social responsibility disclosure. Corporate governance with the proxies of the board of commissioners, independent commissioners and audit committees in weakening the influence of earnings management on corporate social responsibility disclosures each shows insignificant results. Meanwhile, corporate governance with the proxies of the board of commissioners and the audit committee was found to be able to strengthen the influence of media exposure on corporate social responsibility disclosure. However, independent commissioners cannot strengthen the influence of media exposure on corporate social responsibility disclosure.

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Effect of good corporate governance and corporate social responsibility on firm value moderate by profitability

International Journal of Research in Business and Social Science (2147-4478) ◽

10.20525/ijrbs.v10i4.1194 ◽

2021 ◽

Vol 10 (4) ◽

pp. 59-66

Author(s):

Apriana Rahmawati ◽

Roekhudin Roekhudin ◽

Arum Prastiwi

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Institutional Ownership ◽

Research Data ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Good Corporate Governance ◽

Corporate Social

This research aims to investigate the effect of the role of good corporate governance and corporate social responsibility on firm value with profitability as a moderator variable. The object of this research is manufacturing companies listed in index SRIKEHATI period 2017 until 2019, while the subject is 10 companies. All variables from the research data were gathered through secondary data exactly from Indonesia Stock Exchange and the company’s website. Statistical Analysis of the research data used moderate regression analysis with significance in accordance with the output of SPSS 20. Findings indicated that managerial ownership has a positive significant effect on firm value, institutional ownership has a positive significant effect on firm value, board commissioners have a positive significant effect on firm value, and corporate social responsibility has a negative insignificant effect on firm value. Variable profitability moderates managerial ownership, institutional ownership, and corporate social responsibility on firm value but can’t moderate the board of commissioners on firm value.

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PENGARUH PENGUNGKAPAN CSR DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEKTOR INDUSTRI SUB SEKTOR TEKSTIL DAN GARMEN

Jurnal Akuntansi ◽

10.25170/jak.v15i1.1619 ◽

2021 ◽

Vol 15 (1) ◽

pp. 42-70

Author(s):

Farah Latifah Nurfauziah ◽

Citra Kharisma Utami

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Audit Committee ◽

Stock Exchange ◽

Managerial Ownership ◽

Corporate Social Responsibility Disclosure ◽

Good Corporate Governance ◽

Corporate Social

The purpose of this study was to determine the effect of Corporate Social Responsibility Disclosure and Good Corporate Governance on Firm Value in Various Industries Sector, Textile and Garment Sub-Sector Listed on the Indonesia Stock Exchange 2014-2019 Period. This research method uses a descriptive method with a quantitative approach. The source of this research uses secondary data sourced from the annual report of various sector companies in the textile and garment sub-sector listed on the Indonesia Stock Exchange. The sample of this study were 9 companies using purposive sampling technique. The results of this study indicate that partially the Corporate Social Responsibility Disclosure has a significant effect on Firm Value. Meanwhile, Good Corporate Governance with indicators (Managerial Ownership, Institutional Ownership, Independent Ownership and Audit Committee) Managerial Ownership and Audit Committee have a significant effect on Firm Value, while Institutinal Ownership and Independent Comissioner don’t have a significant effect on Firm Value.

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INTENSITAS PENGHINDARAN PAJAK PADA PERUSAHAAN: DAMPAK CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE GOVERNANCE

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v16i1.6574 ◽

2021 ◽

Vol 16 (1) ◽

pp. 65

Author(s):

Arwaly Haifa Salsabila ◽

Dianwicaksih Arieftiara ◽

Ni Putu Eka Widiastuti

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Sampling Method ◽

Audit Quality ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Multiple Linear Regression Analysis ◽

Corporate Social

The purpose of this study is examine the influence of Corporate Social Responsibility (CSR) and Corporate Governance (CG) with proxy institusional ownership and audit quality. In this research leverage and sales growth used as variabele control. The population of this research is sub-sector trade, service and investastation firms that listed in Indonesian Stock Exchange period 2016-2018. Sample selected by purposive sampling method with certain criteria and collected 172 data samples. Testing the hypothesis in this study used Multiple Linear Regression Analysis. The result of these test indicate that: there is no significant influence of corporate social responsibility on tax avoidance, institusional ownesrship there is a positive significant on tax avoidance, audit quality there is no significant on tax avoidance.

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THE RELATIONSHIP OF CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITIES AND CORPORATE FINANCIAL PERFORMANCE IN ONE CONTINUUM

Indonesian Management and Accounting Research ◽

10.25105/imar.v9i1.1289 ◽

2019 ◽

Vol 9 (1) ◽

pp. 78

Author(s):

Etty Murwaningsari

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Institutional Ownership ◽

Corporate Financial Performance ◽

Managerial Ownership ◽

Social Responsibilities ◽

Good Corporate Governance ◽

Corporate Social

This study aims to identify the impact of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance.It examines 126 manufacturing companies listed at the Indonesian Stock Exchange (IDX) and have issued audited financial statements for 2006. The statistical method used to test the hypothesis is Path Analysis. The main results suggest that Good Corporate Governance has effects on both Corporate Social Responsibility and Corporate Financial Performance whereas Corporate Social Responsibility has significant effects on Corporate Financial Performance. The other results regarding controlling variables suggest that CEO Tenure, has significant effects on Corporate Social Responsibility. Yet, there is no strong evidence to support that types of industry serve as an influencing factor on Corporate Social Responsibility as well as no influence of Corporate Secretary and Nomination and Remuneration Committee on Corporate Financial Performance.Keyword: corporate governance, corporate social responsibilities, corporate financial performance, Tobin's Q, institutional ownership, managerial ownership.

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