Jenifer, Jenifer (2018) The Impact of Corporate Social Responsibility Disclosures and Tax Avoidance on Firm Performance: Family Vs Non-Family Companies in Indonesia. Undergraduate thesis, Universitas Internasional Batam.
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Abstract
The objective of this research is to examine the relationship among CSR disclosures, tax avoidance, and firm performance. This research samples are companies listed in Indonesia Stock Exchange over the period 2012-2016. Total sample are 408 companies, consist 118 family companies and 290 non-family companies. The independent variables used in this research are CSR index guided by ISO 26000 and effective tax rate (ETR) as tax avoidance proxy. The dependent variables used are both market-based and accounting based measurement, Tobin’s Q and ROE. The relationship was strengthened by firm size and firm leverage as control variables. This research found CSR disclosures significant negatives impact on Tobin’s Q and ROE of family companies. Negative impact has been found in non-family companies’ ROE but not significantly. Meanwhile, consistent with the hypothesis CSR disclosures have significant positive impact on Tobin’s Q of non-family companies. Tax avoidance has no significant impact on both family and non-family companies’ Tobin’s Q, but significant positive on both companies’ ROE.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | CSR disclosures, tax avoidance, firm performance, family firm. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | School of Economic and Business > Accounting |
| Depositing User: | Julfitri |
| Date Deposited: | 01 Nov 2018 03:40 |
| Last Modified: | 23 Dec 2018 02:37 |
| URI: | http://repository.uib.ac.id/id/eprint/980 |
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