Pengaruh Faktor Keuangan, Tata Kelola Perusahaan dan Agresivitas Pajak terhadap Pengungkapan CSR
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.
References
Abidin, J & Lestari, S, A. (2019). Pengaruh Ukuran perusahaan dan Ukuran Komite Audit terhadap Pengungkapan Corporate Social Responsibility. Riset & Jurnal Akuntansi, Volume 4 (1), 48 – 57.
Agustia, D et al. (2018). Managerial Ownership, Corporate Social Responsibility and Corporate Performance, Management of Sustainable Development Sibiu Romania, Volume 10 (2), 67 - 71.
Al-Gamrh, B & Al-dhamari, R, (2016). Firm Characteristics and Corporate Social Responsibility Disclosure in Saudi Arabia, International Business Management, Volume 10 (18), 4283-4291.
Anggraeni, N. (2020). Gender, Komisaris Independen, Ukuran Dewan, Komite Audit, dan Pengungkapan Tanggung Jawab Sosial Perusahaan. E-Jurnal Akuntansi, [S.l.], Volume 30 (7), 1827 - 1842.
Arista, D et al. (2019). The Effect of Managerial Share Ownership, Public Share Ownership and Slack Resource on CSR Reporting. International Journal of Business, Economics and Law, Volume 18 (5), 109 - 118.
Ersyafdi, I., Muslimah, K., & Ulfah, F. (2021). Pengaruh Faktor Finansial dan Non Finansial terhadap Pengungkapan Islamic Social Reporting. Jurnal Akuntansi Indonesia, 10 (1), 21-40.
Fauzyyah, R. & Rachmawati, S. (2018), The Effect of Number of Meetings of The Board of Commissioners, Independent Commissioners, Audit Committee and Ownership Structure upon The Extent of CSR Disclosure, The Accounting Journal of BINANIAGA, Volume 03 (2), 41 - 54.
Gunawan, A et al. (2018). The Effect of Profitability, Company Age and Public Ownership on Corporate Social Responsibility Disclosure, Jurnal Akuntansi Trisakti, Volume 5 (2), 291 - 298.
Hapsoro, D., & Fadhilla, A, F. (2017). Relationship Analysis of Corporate Governance, Corporate Social Responsibility Disclosure and Economic Consequences: Empirical Study of Indonesia Capital Market, The South East Asian Journal of Management, Volume 11 (2), 164 - 182.
Hapsoro, D., & Sulistyarini, R, D. (2019). The Effect of Profitability and Liquidity on CSR Disclosure and Its Implication to Economic Consequences, The Indonesian Accounting Review, Volume 9 (2), 143 - 154.
Jananti, N.W.R., & Setiawan, P.E. (2018). Pengaruh Agresivitas Pajak pada Corporate Social Responsibility dengan Profitabilitas sebagai Variabel Moderasi, E-Jurnal Akuntansi Universitas Udayana, Volume 24 (1), 170 - 195.
Jessica & Toly, A.A., (2015). Pengaruh Pengungkapan Corporate Social Responsibility terhadap Agresivitas Pajak, Tax & Accounting Review, Volume 4 (1).
Kasmir. (2015), Analisis Laporan Keuangan. Bandung: Alfabet.
Krisna, A.D., & Suhardianto, N. (2016). Faktor-Faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial, Jurnal Akuntansi dan Keuangan, Volume 18 (2), 119 - 128.
Lolo, Y.E.P., & Yuliandhari, W.S. (2020). The Effect of Profitability, Liquidity and Solvency on Corporate Social Responsibility, JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), Volume 4 (3), 465 - 472.
Michaels, A., & Grüning, M. (2018). The Impact of Corporate Identity on Corporate Social Responsibility Disclosure. International Journal of Corporate Social Responsibility, Volume 3 (3).
Nugroho, M.N., & Yulianto, A. (2015). Pengaruh Profitablitas dan Mekanisme Corporate Governance terhadap Pengungkapan CSR Perusahaan Terdaftar JII 2011-2013, Accounting Analysis Journal, Volume 4 (1), 1 - 12.
Ompusunggu, J. (2016). The Effect of Profitability to the Disclosure of Corporate Social Responsibility (Csr Disclosure) on Mining Companies Listed on Indonesian Stock Exchange (BEI) in the Year 2010-2012, IOSR Journal of Business and Management, Volume 18 (6), 69 - 78.
Plorensia, W., & Hardinigsih, P. (2015). Pengaruh Agresifitas Pajak dan Media Exposure terhadap Corporate Social Responsibility. Dinamika Akuntansi, Keuangan dan Perbankan, 136 - 151.
Prihatiningtias, Y. W., & Dayanti, N. (2014). Corporate Social Responsibility Disclosure and Firm Financial Performance in Mining and Natural Resources Industry. The International Journal of Accounting and Business Society, Volume 22 (1), 35–59.
Ramdhani, F. (2016). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage dan Ukuran Dewan Pengawas Syariah terhadap Pengungkapan Islamic Sosial Reporting. JOM Fekon, Volume 3 (1), 2487 - 2500.
Rivandi, M., & Putra, A. H. (2019). Pengaruh Dewan Komisaris dan Komite Audit terhadap Pengungkapan Corporate Social Resposibility (Studi Empiris Perusahaan High Profile di Bursa Efek Indonesia). Jurnal Manajemen Dan Bisnis, Volume 8 (1), 128 - 141.
Singal, P.A., & Putra, I, N.WA., (2019). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, Volume 29 (1), 468 – 484.
Sunaryo, B.A., & Mahfud, M.K., (2016). Pengaruh Size, Profitabilitas, Leverage dan Umur Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Empiris Perusahaan Manufaktur yang Listing di BEI tahun 2010 – 2013), Diponegoro Journal of Accounting, Volume 5 (2), 1 - 14.
Vivian, V., et al. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Umur Perusahaan dan Dewan Komisaris Independen terhadap Corporate Social Responsibility pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada Periode 2014-2018, Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), Volume 4 (3), 257-274.
Wasito, G.A. et al. (2016). Pengaruh Corporate Governance, Profitabilitas, Likuiditas dan Solvabilitas terhadap Corporate Social Responsibility Disclosure, Jurnal Bisnis dan Akuntansi, Volume 18 (1), 1 - 10.
Widyaningsih, D. (2018). Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Serta Komite Audit Pada Nilai Perusahaan Dengan Pengungkapan CSR sebagai Variabel Moderating dan Firm Size sebagai Variabel Kontrol, Jurnal Akuntansi dan Pajak, Volume 19 (1), 38 - 52.
Wijaya, S.G.S., & Hadiprajitno, P.T.H., (2017). Pengaruh Agresivitas Pajak terhadap Pengungkapan Corporate Social Resposibility (Studi Empiris pada Perusahaan Non-keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2016), Diponegoro Journal of Accounting, Volume 6 (4), 1 - 15.
Yani, N.P.T.P., & Suputra, I.D.G.D., (2020). Pengaruh Kepemilikan Asing, Kepemilikan Institusional dan Leverage terhadap Pengungkapan Corporate Social Responsibility, E-Jurnal Akuntansi, Volume 30 (5), 1196 – 1207.
Zulhaimi, H., & Nuraprianti, N.R. (2019). Pengaruh Profitabilitas, Ukuran Dewan Komisaris, dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Disclosure. Jurnal Riset Akuntansi dan Keuangan, Volume 7 (3), 555-566.
Agustia, D et al. (2018). Managerial Ownership, Corporate Social Responsibility and Corporate Performance, Management of Sustainable Development Sibiu Romania, Volume 10 (2), 67 - 71.
Al-Gamrh, B & Al-dhamari, R, (2016). Firm Characteristics and Corporate Social Responsibility Disclosure in Saudi Arabia, International Business Management, Volume 10 (18), 4283-4291.
Anggraeni, N. (2020). Gender, Komisaris Independen, Ukuran Dewan, Komite Audit, dan Pengungkapan Tanggung Jawab Sosial Perusahaan. E-Jurnal Akuntansi, [S.l.], Volume 30 (7), 1827 - 1842.
Arista, D et al. (2019). The Effect of Managerial Share Ownership, Public Share Ownership and Slack Resource on CSR Reporting. International Journal of Business, Economics and Law, Volume 18 (5), 109 - 118.
Ersyafdi, I., Muslimah, K., & Ulfah, F. (2021). Pengaruh Faktor Finansial dan Non Finansial terhadap Pengungkapan Islamic Social Reporting. Jurnal Akuntansi Indonesia, 10 (1), 21-40.
Fauzyyah, R. & Rachmawati, S. (2018), The Effect of Number of Meetings of The Board of Commissioners, Independent Commissioners, Audit Committee and Ownership Structure upon The Extent of CSR Disclosure, The Accounting Journal of BINANIAGA, Volume 03 (2), 41 - 54.
Gunawan, A et al. (2018). The Effect of Profitability, Company Age and Public Ownership on Corporate Social Responsibility Disclosure, Jurnal Akuntansi Trisakti, Volume 5 (2), 291 - 298.
Hapsoro, D., & Fadhilla, A, F. (2017). Relationship Analysis of Corporate Governance, Corporate Social Responsibility Disclosure and Economic Consequences: Empirical Study of Indonesia Capital Market, The South East Asian Journal of Management, Volume 11 (2), 164 - 182.
Hapsoro, D., & Sulistyarini, R, D. (2019). The Effect of Profitability and Liquidity on CSR Disclosure and Its Implication to Economic Consequences, The Indonesian Accounting Review, Volume 9 (2), 143 - 154.
Jananti, N.W.R., & Setiawan, P.E. (2018). Pengaruh Agresivitas Pajak pada Corporate Social Responsibility dengan Profitabilitas sebagai Variabel Moderasi, E-Jurnal Akuntansi Universitas Udayana, Volume 24 (1), 170 - 195.
Jessica & Toly, A.A., (2015). Pengaruh Pengungkapan Corporate Social Responsibility terhadap Agresivitas Pajak, Tax & Accounting Review, Volume 4 (1).
Kasmir. (2015), Analisis Laporan Keuangan. Bandung: Alfabet.
Krisna, A.D., & Suhardianto, N. (2016). Faktor-Faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial, Jurnal Akuntansi dan Keuangan, Volume 18 (2), 119 - 128.
Lolo, Y.E.P., & Yuliandhari, W.S. (2020). The Effect of Profitability, Liquidity and Solvency on Corporate Social Responsibility, JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), Volume 4 (3), 465 - 472.
Michaels, A., & Grüning, M. (2018). The Impact of Corporate Identity on Corporate Social Responsibility Disclosure. International Journal of Corporate Social Responsibility, Volume 3 (3).
Nugroho, M.N., & Yulianto, A. (2015). Pengaruh Profitablitas dan Mekanisme Corporate Governance terhadap Pengungkapan CSR Perusahaan Terdaftar JII 2011-2013, Accounting Analysis Journal, Volume 4 (1), 1 - 12.
Ompusunggu, J. (2016). The Effect of Profitability to the Disclosure of Corporate Social Responsibility (Csr Disclosure) on Mining Companies Listed on Indonesian Stock Exchange (BEI) in the Year 2010-2012, IOSR Journal of Business and Management, Volume 18 (6), 69 - 78.
Plorensia, W., & Hardinigsih, P. (2015). Pengaruh Agresifitas Pajak dan Media Exposure terhadap Corporate Social Responsibility. Dinamika Akuntansi, Keuangan dan Perbankan, 136 - 151.
Prihatiningtias, Y. W., & Dayanti, N. (2014). Corporate Social Responsibility Disclosure and Firm Financial Performance in Mining and Natural Resources Industry. The International Journal of Accounting and Business Society, Volume 22 (1), 35–59.
Ramdhani, F. (2016). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage dan Ukuran Dewan Pengawas Syariah terhadap Pengungkapan Islamic Sosial Reporting. JOM Fekon, Volume 3 (1), 2487 - 2500.
Rivandi, M., & Putra, A. H. (2019). Pengaruh Dewan Komisaris dan Komite Audit terhadap Pengungkapan Corporate Social Resposibility (Studi Empiris Perusahaan High Profile di Bursa Efek Indonesia). Jurnal Manajemen Dan Bisnis, Volume 8 (1), 128 - 141.
Singal, P.A., & Putra, I, N.WA., (2019). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, Volume 29 (1), 468 – 484.
Sunaryo, B.A., & Mahfud, M.K., (2016). Pengaruh Size, Profitabilitas, Leverage dan Umur Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Empiris Perusahaan Manufaktur yang Listing di BEI tahun 2010 – 2013), Diponegoro Journal of Accounting, Volume 5 (2), 1 - 14.
Vivian, V., et al. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Umur Perusahaan dan Dewan Komisaris Independen terhadap Corporate Social Responsibility pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada Periode 2014-2018, Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), Volume 4 (3), 257-274.
Wasito, G.A. et al. (2016). Pengaruh Corporate Governance, Profitabilitas, Likuiditas dan Solvabilitas terhadap Corporate Social Responsibility Disclosure, Jurnal Bisnis dan Akuntansi, Volume 18 (1), 1 - 10.
Widyaningsih, D. (2018). Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Serta Komite Audit Pada Nilai Perusahaan Dengan Pengungkapan CSR sebagai Variabel Moderating dan Firm Size sebagai Variabel Kontrol, Jurnal Akuntansi dan Pajak, Volume 19 (1), 38 - 52.
Wijaya, S.G.S., & Hadiprajitno, P.T.H., (2017). Pengaruh Agresivitas Pajak terhadap Pengungkapan Corporate Social Resposibility (Studi Empiris pada Perusahaan Non-keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2016), Diponegoro Journal of Accounting, Volume 6 (4), 1 - 15.
Yani, N.P.T.P., & Suputra, I.D.G.D., (2020). Pengaruh Kepemilikan Asing, Kepemilikan Institusional dan Leverage terhadap Pengungkapan Corporate Social Responsibility, E-Jurnal Akuntansi, Volume 30 (5), 1196 – 1207.
Zulhaimi, H., & Nuraprianti, N.R. (2019). Pengaruh Profitabilitas, Ukuran Dewan Komisaris, dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Disclosure. Jurnal Riset Akuntansi dan Keuangan, Volume 7 (3), 555-566.
Published
2022-06-11
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: 14 mar. 2025.
doi: https://doi.org/10.32424/1.sar.2021.6.2.3943.
Section
Articles
.jpg)
