Pengaruh Manajemen Laba dan Penghindaran Pajak Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan

Sulfia, Ivon (2020) Pengaruh Manajemen Laba dan Penghindaran Pajak Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Pelaksanaan penelitian ini bertujuan untuk mengkaji pengaruh dari manajemen laba dan penghindaran pajak terhadap pengungkapan CSR. Penulis menggunakan variabel independen yang meliputi manajemen laba, penghindaran pajak, konsentrasi kepemilikan, kepemilikan manajerial, umur perusahaan, leverage, ukuran perusahaan dan profitabilitas sebagai tolak ukur untuk dalam pengungkapan CSR. Perseroan yang ada di BEI merupakan sample yang akan diuji. Penulis mengambil data laporan keuangan yang telah dipublikasi dan mengolahnya dengan menggunakan uji regresi panel. Hasil penelitian menunjukkan bahwa manajemen laba yang berhubungan positif dan penghindaran pajak berhubungan negatif tidak berpengaruh signifikan terhadap pengungkapan CSR. Variabel yang memiliki hubungan positif dan berpengaruh signifikan terhadap pengungkapan CSR berupa leverage, umur perusahaan dan ukuran perusahaan. ********************************************************************** This research aims to study the influence of earnings management and tax avoidance on CSR disclosure. The writer uses several independent variables which are earnings management, tax avoidance, concentration ownership, managerial ownership, company age, leverage, company size and profitability to be used as a benchmark for CSR disclosure. Companies listed in BEI are the sample of the research. The writer collects financial reports which has been published and process the data with regression test panel. The result of the research shows that earnings management has positive influence and that tax avoidance has negative influence which means it doesn’t affect disclosing the CSR significantly. Variables which has positive influence significantly affect towards CSR disclosure which are leverage, company age and company size.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: CSR disclosures, Earnings Management, Tax Avoidance.
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: 28 Apr 2020 02:37
Last Modified: 05 Oct 2020 06:38
URI: http://repository.uib.ac.id/id/eprint/2282

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