Corporate Social Responsibility, Financial Distress, Dan Siklus Hidup Perusahaan

The purpose of this study is to prove that corporate social responsibility has a negative effect on financial distress and test corporate social responsibility against financial distress in different life cycle stages. Corporate social responsibility in this study measured using Global Reporting Iniative (GRI)-G4. Financial distress in this study measured using Altman’s Z-score model. This study classifies the life cycle of companies using cash flow pattern that includes phase start-up, growth, mature, and decline. The population in this study were all companies listed on the Indonesia Stock Exchange from 2014 - 2018. The sample of this study was 269 companies. Data was analyzed using logistic regression methods. The results showed that corporate social responsibility disclosure has a negative effect on financial distress. There is no evidence to support that at the start-up stage, CSR has a positive effect on financial distress. In the life cycle of the growth and mature stages, CSR has a negative and significant effect on financial distress. There is no evidence to support that at the stage of decline, CSR has a negative effect on financial distress.

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PENGARUH CORPORATE SOCIAL RESPONSBILITY TERHADAP FINANCIAL DISTRESS DIMODERASI OLEH SIKLUS HIDUP PERUSAHAAN PADA TAHAP MATURE

Jurnal Akuntansi ◽

10.33369/j.akuntansi.9.3.173-186 ◽

2019 ◽

Vol 9 (3) ◽

pp. 173-186

Author(s):

Retno Wati Purwaningsih ◽

Nurna Aziza

Keyword(s):

Corporate Social Responsibility ◽

Life Cycle ◽

Social Responsibility ◽

Financial Distress ◽

Stock Exchange ◽

Mature Stage ◽

Manufacturing Companies ◽

Firm Life Cycle ◽

Negative Effect ◽

Corporate Social

This research investigated to prove that corporate social responsibility has a negative effect on financial distress, and the firm life cycle at the mature stage strengthen effect of corporate social responsbility on financial distress. The populations of this study were all manufacturing companies listed on the Indonesia Stock Exchange during the years 2014-2017. Methods of data collection used purposive sampling techniques. There were 49 companies with 170 observations that fulfilled the criteria to be the study sample. This study uses a quantitative approach. Data were analyzed using logistic regression and moderated regression analysis (MRA) with the help of SPSS software. The result showed that corporate social responsibility has a negative effect on financial distress, the firm life cycle at the mature stage strengthens the effect of corporate social responsibility on financial distress. Keywords: Corporate social responsibility, Financial distress, Firm life cycle at the mature stage

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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 Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v26.i03.p12 ◽

2019 ◽

pp. 1992

Author(s):

Pande Putu Biantari Darmayanti ◽

Ni Ketut Lely Aryani Merkusiawati

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Participant Observation ◽

Tax Avoidance ◽

Political Connections ◽

Company Size ◽

Manufacturing Companies ◽

Negative Effect ◽

Corporate Social

The variables examined in this study are company size, profitability, political connections and disclosure of corporate social responsibility (CSR). The purpose of this study is to obtain empirical results regarding the effect of company size, profitability, political connections and disclosure of corporate social responsibility (CSR) on tax avoidance. This research was conducted on the Indonesia Stock Exchange (IDX). The number of samples taken as many as 38 manufacturing companies with nonprobability sampling method, especially purposive sampling. The research period is 2014-2017. Data collection is done by non-participant observation techniques. The data analysis technique used is multiple linear regression. The results of this study indicate that company size, political connections and disclosure of corporate social responsibility have no effect on tax avoidance while profitability has a negative effect on tax avoidance. The amount of profit obtained by the company is very influential on the company's actions to practice tax avoidance. Keywords: Tax avoidance, company size, profitability, political connections, disclosure of corporate social responsibility

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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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Corporate social responsibility performance, financial distress and firm life cycle: evidence from Australia

Accounting and Finance ◽

10.1111/acfi.12277 ◽

2017 ◽

Vol 59 (2) ◽

pp. 961-989 ◽

Cited By ~ 29

Author(s):

Ahmed Al‐Hadi ◽

Bikram Chatterjee ◽

Ali Yaftian ◽

Grantley Taylor ◽

Mostafa Monzur Hasan

Keyword(s):

Corporate Social Responsibility ◽

Life Cycle ◽

Social Responsibility ◽

Financial Distress ◽

Firm Life Cycle ◽

Corporate Social

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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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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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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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Influence of Corporate Governance on Firm Value Through Intellectual Capital and Corporate Social Responsibility

Journal of Public Administration and Governance ◽

10.5296/jpag.v9i4.15135 ◽

2019 ◽

Vol 9 (4) ◽

pp. 148

Author(s):

Zainab Masitha ◽

Djuminah

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Intellectual Capital ◽

Firm Value ◽

Audit Committee ◽

Stock Exchange ◽

Negative Effect ◽

Corporate Social ◽

The Relationship ◽

Positive Effect

This study aims to find out empirical evidence about the influence of corporate governance on firm value through intellectual capital and corporate social responsibility. The sample used in this study amounted to 123 manufacturing companies listed on the Indonesia Stock Exchange continuously during the period 2015-2017 using purposive sampling technique. This study uses quantitative methods with secondary data obtained from annual reports that have been published by the Indonesia Stock Exchange during the period 2015-2017, which can be accessed through www.idx.co.id. Data analysis in this study uses Structural Equation Modeling based on Partial Least Square (SEM-PLS) with SmartPLS 3.0 software.The results showed that the board of commissioners had a significant negative effect on intellectual capital and had a significant positive effect on corporate social responsibility. Board of Commissioners has a significant positive effect on intellectual capital and has a significant negative effect on corporate social responsibility. The board of commissioners, audit committees, intellectual capital and corporate social responsibility have a positive and significant effect on firm value. Intellectual capital is not able to mediate the relationship between the board of commissioners and firm value, as well as the relationship of the audit committee to firm value. CSR is not able to mediate the relationship between the board of commissioners and firm value and the relationship between the audit committee and firm value.

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

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i3.261 ◽

2020 ◽

Vol 2 (3) ◽

pp. 2942-2955

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, 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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