Pengaruh Faktor Keuangan, Tata Kelola Perusahaan dan Agresivitas Pajak terhadap Pengungkapan CSR

Main Article Content

Ilham Ramadhan Ersyafdi Putri Widya Dwi Irianti

Abstract

The purpose of this study was to examine the effect of financial factor including company size, solvency, profitability and corporate governance, namely managerial ownership, institutional ownership, audit committee, the board of commissioners and tax aggressiveness to CSR disclosure with the object of research being companies listed in SRI KEHATI Index for the period 2009-2019. The sample have been selected using purposive sampling method and data analysis using multiple regression analysis. The results showed that profitability, audit committee, managerial ownership and tax aggressiveness partially had an influence on CSR disclosure. Meanwhile, solvency, company size, independent commissioners and institutional ownership no effect on CSR disclosure. The coefficient of determination shows a number of 0.164. This explains that the independent variables in this study are able to explain the CSR disclosure of 16.4% while the remaining 83.6% consists of other factors which are not discussed in this study.

Article Details

How to Cite
ERSYAFDI, Ilham Ramadhan; IRIANTI, Putri Widya Dwi. Pengaruh Faktor Keuangan, Tata Kelola Perusahaan dan Agresivitas Pajak terhadap Pengungkapan CSR. SAR (Soedirman Accounting Review) : Journal of Accounting and Business, [S.l.], v. 6, n. 2, p. 57-72, june 2022. ISSN 2598-0718. Available at: <https://jos.unsoed.ac.id/index.php/sar/article/view/3943>. Date accessed: 30 may 2024. doi: https://doi.org/10.32424/1.sar.2021.6.2.3943.
Section
Articles

Most read articles by the same author(s)

Obs.: This plugin requires at least one statistics/report plugin to be enabled. If your statistics plugins provide more than one metric then please also select a main metric on the admin's site settings page and/or on the journal manager's settings pages.