scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 4 (1) ◽  
pp. 50
Author(s):  
Indra Iman Sumantri ◽  
Intan Ayu Andini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Agricultural Sector ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Tax Planning ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Company Value ◽  
Corporate Social

                    This study aims to determine and provide empirical evidence about the influence of Corporate Social Responsibility and Tax Planning on Company Value in agricultural sector manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2017. The number of samples used in this study are agricultural sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) and published a complete financial report in 2014-2017 with 18 sample companies obtained using the purposive sampling method. The independent variable of this study is Corporate Social Responsibility measured by calculating the index according to GRI4, Tax Planning which is measured by calculating the effective tax rate, and company value measured by calculating the book price.                     The results of the study were based on a hypothesis test with a significant level of 5%, the results of this study concluded: Corporate Social Responsibility does not affect the value of the company. Tax planning affects the value of the company. Immediately (together) the variable Corporate Social Responsibility and Tax Planning have a significant effect on Company Value.

scholarly journals PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2013

2016 ◽  
Vol 16 (02) ◽  
Author(s):  
Monot Wicaksono ◽  
Paryanto Paryanto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Selection Process ◽  
Hypothesis Test ◽  
Coefficient Of Determination ◽  
Cluster Sampling ◽  
Manufacturing Companies ◽  
F Test ◽  
Corporate Social

This study aims to examine the causal relationship of corporate characteristics to corporate social responsibility disclosure on manufacturing companies listed in Indonesia Stock Exchange 2012-2013. This research uses secondary data that is company annual report obtained from www.idx.com and company website during period 2012-2013. The sample selection process is done by using cluster sampling method. The analysis method used is multiple regression analysis consisting of classical assumption test (normality test, multicolinearity test, heteroscedasticity test, and autocorrelation test) and hypothesis test (coefficient of determination, t test, F test). The results of this study indicate that profitability, liquidity, company profile has no effect on CSR disclosure. F test results show that the independent variables simultaneously affect the dependent variable.

scholarly journals ANALISIS PENGARUH TAX PLANNING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE MODEL RASIO TOBINS’Q DENGAN TRANSPARENCY SEBAGAI VARIABEL MODERASI

2021 ◽  
Vol 13 (1) ◽  
pp. 8-22
Author(s):  
Rizky Fitria Wisti ◽  
Vince Ratnawati ◽  
Rheny Afriana Hanif ◽  
Fajar Odiatma
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Total Sample ◽  
Tax Planning ◽  
Service Companies ◽  
Company Value ◽  
Data Tracking ◽  
Corporate Social

This study aims to analyze the effect of tax planning and CSR (corporate social responsibility) on company value. This study also aims to analyze the role of moderation of the transparency of the influence of tax planning and CSR on the value of financial service companies listed on the Indonesia Stock Exchange in 2014-2018. The dependent variable is measured using Tobins' Q. Data is obtained by using the method of collecting documentation data obtained from data tracking through electronic media such as annual report data and company financial statements that are sampled. The total sample in this study were 40 companies determined by the purposive sampling method. Data processing techniques in this study use the method of multiple linear analysis and Moderated Regression Analysis (MRA) with SPSS Version 25. The results of this study indicate that tax planning and CSR affect the value of the company. In addition, this study also found that transparency can moderate the effect of tax planning and CSR on corporate value.  

scholarly journals Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak

2020 ◽  
Vol 3 (2) ◽  
pp. 104
Author(s):  
Darti Djuharni ◽  
Wahyu Alif Kurniawan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Tax Aggressiveness ◽  
Corporate Social

The purpose of this study aims to analyze the disclosure of Corporate Social Responsibility (CSR) on corporate tax aggressiveness. The independent variable of this study is corporate social responsibility (CSR) using the dummy method and based on the standard GRI G-4 / GRI index and the dependent variable of this study is the tax aggressiveness required with an effective tax rate proxy (ETR). This study uses control variables including profitability, leverage, capital intensity, and inventory intensity. The study uses secondary data conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 and the study sample was obtained by 11 companies. The research method used uses multiple linear regression with the help of SPSS 22 software. The results of this study prove that the disclosure of Corporate Social Responsibility is not significant for tax aggressiveness

VALUE OF MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE

2021 ◽  
Vol 1 (4) ◽  
pp. 295-300
Author(s):  
Desak Ayu Sriary Bhegawati ◽  
Ni Putu Yuria Mendra ◽  
Luh Pande Eka Setiawati ◽  
Putu Ayu Meidha Suwandewi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Company Value ◽  
Analysis Technique ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports ◽  
Positive Effect

The importance of disclosing corporate social responsibility reports in the company's annual report can indirectly affect the high value of the company. Profitability which in this study is proxied by ROE is the company's ability to generate profits based on certain share capital. This study aims to obtain empirical evidence regarding the effect of Corporate Social Responsibility on company value with profitability as a moderating variable.This research was conducted at manufacturing companies listed on the IDX in 2018-2020. The sampling method used was purposive sampling. The number of companies that meet the criteria is 78 companies that have data related to the variables used. Data collection was done by using documentation method. The data analysis technique used is the Moderated Regression Analysis (MRA) test. Based on the research results, it shows that Corporate Social Responsibility has a significant positive effect on company value. This study also found that the profitability proxied by ROE was able to moderate the influence of Corporate Social Responsibility on company value.

scholarly journals THE EFFECT OF FINACIAL PERFORMNACE TO CORPORATE VALUJE WITH THE DISCLOSURE OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY AS MODERATING VARIABLE

2017 ◽  
Vol 13 (2) ◽  
pp. 113
Author(s):  
Guido S ◽  
Hexana Sri Lastanti ◽  
Murtanto Murtanto
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Corporate Value ◽  
Manufacturing Companies ◽  
Company Value ◽  
Good Corporate Governance ◽  
Corporate Social

<p>This research is done to know effects of financial performance toward corporate value by using the disclosure of Good Corporate Governance and Corporate Social Responsibility as a moderating variable. ROA, ROE, and Leverage as an indicator of financial performance is known as the independent variable. Company value measured by Tobin’s is known as the dependent variable. Good Corporate Governance(GCG) and Corporate Social Responsibility (CSR) is moderating variable.</p><p>The companies that are in this research are manufacturing companies which are listed in the Indonesia Stock Exchange (IDX) starting from 2004 until 2007, published financial statements ending 31 December, and had complete data of Good Corporate Governance and Corporate Social Responsibility. The data is then processed by using statistical appliance that are called regression with interaction.</p><p>According to the research, the financial performance (ROA and leverage) has an effect on corporate value. Disclosure of Corporate Social Responsibility(CSR) does not affect to financial performance (ROA and Leverage) toward the value of the company. Disclosure of Good Corporate Governance (GCG) affects the financial performance of relationship (ROA and Leverage) toward the value of the company.</p>

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

2018 ◽  
Vol 10 (1) ◽  
Author(s):  
Wendy Salim Saputra
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Corporate Value ◽  
Manufacturing Companies ◽  
Significance Level ◽  
Testing Tool ◽  
Level Of Significance ◽  
Corporate Social

The company’s value serves as a measure of the success of the company's management in the prospect of future operations so as to realize the trust for the shareholders of the company, because if the welfare of the shareholders has been able to be met, then surely the circumstances reflect the high corporate value too. Company’s value can be influenced by several factors, such as Corporate Social Responsibility and Profitability The purpose of this research is to analyze the factors that affect the company’s value in manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2015. The research method used in this research is hypothesis test that is to analyze the influence of corporate social responsibility toward company’s value and influence profitability to company’s value. The analytical method used in this research is to use multiple regression analysis with statistic package testing tool for statistical package for social science (SPSS 22) for window. The results of this study indicate that the significance level for corporate social responsibility variables is 0.012 is smaller than 0.05 so it can be concluded that corporate social responsibility variables affect the company’s value, for the profitability variable the level of significance shows the value 0.000 smaller than 0.05 so it can be concluded Profitability variables affect the company’s value. Keywords:Corporate Social Responsibility, Profitability, Company’s Value

scholarly journals Pengaruh Corporate Social Responsibility, Sales Growth, dan Profitabilitas Terhadap Tax Avoidance

2019 ◽  
pp. 1653
Author(s):  
Desak Made Dwi Januari ◽  
I Made Sadha Suardikha
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Corporate Social

Effective Tax Rate (ETR) is used in the measurement of tax avoidance which shows the income tax expense paid by the company from the total income before tax obtained by the company. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017 with a total of 159 companies. The method of determining the sample in this study is a non-probability sampling method with a purposive sampling technique. The number of samples in this study is 36 annual report observations from 9 manufacturing sector companies that have been listed on the Stock Exchange in 2014-2017. The technique analysis used in this study is multiple linear regression. Based on the results of the analysis, it can be concluded that CSR has a negative effect on tax avoidance, sales growth has positive effect on tax avoidance, and profitability does not affect tax avoidance.Keywords: Tax avoidance, corporate social responsibility, sales growth, dan profitability

scholarly journals PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG, KEBIJAKAN DEVIDEN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Linda Ayu Oktoriza ◽  
Amerti Irvin Widowati ◽  
Surjawati Surjawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Share Price ◽  
Corporate Value ◽  
Manufacturing Companies ◽  
Company Value ◽  
Corporate Social ◽  
Debt Policy

AbstrakSemakin tinggi harga saham sebuah perusahaan, maka makin tinggi kemakmuran pemegang saham. Ada beberapa faktor yang mempengaruhi nilai perusahaan, yaitu : keputusan pendanaan, kebijakan dividen, keputusan investasi, struktur modal, pertumbuhan perusahaan, ukuran perusahaan. Beberapa faktor tersebut memiliki hubungan dan pengaruh terhadap nilai perusahaan yang tidak konsisten.Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, kebijkan hutang, kebijakan deviden, corporate social responsibility (CSR) terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di BEI tahun 2015-2018. Penelitian ini dilatar belakangi dari adanya riset gap tentang faktor-faktor apa saja yang mempengaruhi nilai perusahaan. Hal tersebut menarik minat peneliti untuk mengetahui apa sajakah faktor-faktor yang dapat mempengaruhi tinggi rendahnya  nilai perusahaan di mata investor.Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI pada tahun 2015-2018. Kriteria sampel pada perusahaan ini Semua perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2015-2018. Perusahaan sampel memiliki data keuangan yang lengkap dan menyajikannya dalam rupiah selama periode 2015-2018. Semua perusahaan manufaktur yang secara kontinyu membagikan deviden pada periode 2015-2018. Metode analisis yang digunakan untuk menguji hipotesis penelitian adalah regresi linier berganda.Kata Kunci:Profitabilitas, Kebijakan Hutang, Kebijakan Deviden, CSR, Nilai Perusahaan (Profitability, Debt Policy, Dividend Policy, CSR, Corporate Value) Abstract The higher the share price of a company, the higher the prosperity of shareholders. There are several factors that influence a company's value, namely: funding decisions, dividend policy, investment decisions, capital structure, company growth, company size. Some of these factors have a relationship and influence on the company's value that is not consistent.This study aims to determine the effect of profitability, debt policy, dividend policy, corporate social responsibility (CSR) on the value of companies in manufacturing companies listed on the Stock Exchange in 2015-2018. This research is motivated by the existence of a research gap about what factors influence company value. This attracts the interest of researchers to find out what are the factors that can influence the high and low of company value in the eyes of investors.The population in this study are all manufacturing companies listed on the Stock Exchange in 2015-2018. The sample criteria for this company are all manufacturing companies listed on the Indonesia Stock Exchange during 2015-2018. The sample company has complete financial data and presents it in rupiah during the period 2015-2018. All manufacturing companies continuously distribute dividends in the 2015-2018 period. The analytical method used to test the research hypothesis is multiple linear regression.Keywords:Profitability, Debt Policy, Dividend Policy, CSR, Company Value(Profitability, Debt Policy, Dividend Policy, CSR, Corporate Value)

scholarly journals Analisis Firm Value dengan Pemoderasi Corporate Social Responsibility

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Pancawati Hardiningsih ◽  
Sartika Wulandari ◽  
Ceacilia Srimindarti ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Multiple Linear Regression Model ◽  
Sampling Technique ◽  
Company Value ◽  
Analysis Technique ◽  
Corporate Social

Increasing firm value is a good perception of the company. Maintaining a good reputation can facilitate the addition of capital and increase sales due to public trust. The company's reputation can be maintained through corporate social responsibility (CSR) programs. This study examines the effect of solvency (DER) and company profitability (ROA) on the value of the company with CSR as a moderator. The population of this research is garment and textile companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample used purposive sampling technique, so that it was obtained by 57 observations. The data analysis technique uses a multiple linear regression model of moderation with the based on interaction. Hypothesis test results show that ROA and CSR have a significant positive effect on firm value. While the DER variable does not affect the value of the company. CSR is proven to strengthen ROA towards company value. Keywords: Corporate Value, CSR, Profitability, Solvability.

scholarly journals Determinant of The Corporate Social Responsibility Disclosure

ETIKONOMI ◽  
2017 ◽  
Vol 16 (2) ◽  
pp. 161-172
Author(s):  
Uun Sunarsih ◽  
N. Nurhikmah
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multiple Regression Analysis ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Csr Disclosure ◽  
Corporate Social

Corporate Social Responsibility (CSR) has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional ownership affecting CSR disclosure. This suggests institutional ownership structure can act in monitoring the company. Independent board has not effected on CSR, it failed to monitor the actions of top management. Profitability has not effected on the disclosure of CSR, it enabled the company to have two perspectives on CSR. The most companies view CSR as a deduction from earnings. CSR disclosure has not affect the size of the CSR disclosure area.DOI: 10.15408/etk.v16i2.5236

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