Analisis Pengaruh Manajemen Laba, Penghindaran Pajak dan Mekanisme Tata Kelola Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Susanti, Susanti (2020) Analisis Pengaruh Manajemen Laba, Penghindaran Pajak dan Mekanisme Tata Kelola Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini berfokus pada penjelasan korelasi antara manajemen laba, penghindaran pajak, mekanisme tata kelola perusahaan terbuka di Bursa Efek Indonesia (BEI). Pengungkapan tanggung jawab sosial perusahaan merupakan variabel dependen yang diuji, sedangkan variabel independen yang digunakan diantaranya ada manajemen laba, penghindaran pajak, tata kelola perusahaan dan struktur kepemilikan. Ukuran perusahaan dan leverage adalah variabel kontrol yang digunakan pada pengujian ini. Penelitian ini dilakukan menggunakan data sekunder serta metode regresi panel. Penelitian ini menggunakan program statistik berupa SPSS dan eviews. Sampel penelitian berjumlah 2.160 data atau setara dengan 432 perusahaan yang tercatat di BEI periode 2014-2018. Hasil penelitian menunjukkan bahwa variabel direktur independen, ukuran perusahaan, leverage serta kepemilikan asing berpengaruh signifikan, sedangkan manajemen laba, penghindaran pajak, kepemilikan manajerial, kepemilikan institusional, ukuran dewan direksi dan komisaris masing-masing tidak memiliki pengaruh yang signifikan terhadap pengungkapan tanggung jawab sosial perusahaan. ********************************************************************** This study focuses on explaining the correlation between earnings management, tax avoidance, and the mechanism of corporate governance of public listed companies on the Indonesia Stock Exchange (IDX). Disclosure of corporate social responsibility is the dependent variable tested, while the independent variables used include earnings management, tax avoidance, corporate governance and ownership structure. Company size and leverage are the control variables used in this test. This research was conducted using secondary data and panel regression methods. This study uses statistical programs such as SPSS and eviews. The research sample amounted to 2,160 data or equivalent to 432 companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The results of this study shows that the independent director variable, company size, leverage and foreign ownership had a significant effect, while earnings management, tax avoidance, managerial ownership, institutional ownership, the size of the board of directors and commissioners did not each have a significant effect on disclosure of corporate social responsibility.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 21
Uncontrolled Keywords: corporate governance, tax avoidance, earnings management, social responsibility, ownership structure
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 27 Apr 2020 07:49
Last Modified: 02 Oct 2020 02:57
URI: http://repository.uib.ac.id/id/eprint/2142

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