Kapitalisasi Pasar, Profitabilitas, Agresivitas Pajak dan Pengungkapan Corporate Social Responsibility
Abstract
The environment in which the company operates must feel the positive impact of the company's existence. The purpose of this research is to examine the effect of market capitalization, profitability, and tax aggressiveness on CSR disclosure. Determination of the sample using purposive sampling technique with several conditions and obtained a number of 139 companies. The observational data obtained were 417 data from 2017 to 2019. The data analysis method used was multiple linear regression analysis. The results of the study found that there was no effect of tax aggressiveness on CSR disclosure. Market capitalization and profitability have a positive influence on CSR disclosure.
Keywords: CSR Diclosure; Market Capitalization; Profitability; Tax Aggressiveness
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References
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Rahmawati, A. P., & Rohman, A. (2019). Perusahaan Tehadap Pengungkapan Corporate Social Responsibility. Diponegoro Journal Of Accounting, 8(2015), 1–11.
Ramadhan, A., & Amrin, A. (2019). Profitabilitas, Agresivitas Pajak Dan Kinerja Lingkungan Terhadap Corporate Social Responsibility Disclosure. Economos : Jurnal Ekonomi Dan Bisnis, 2(1), 45–50.
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Setyoari, D. P., & Tjaraka, H. (2018). The Influence of Tax Aggressiveness on the Disclosure of Corporate Social Responsibility : A Study of Manufacturing Firms Listed on the Indonesian Stock Exchange 2011 – 2015. Journal of Contemporary Accounting and Economics Symposium, 235–240.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D.
Suhardjanto, D., Purwanto, P., Sari, K., & Setiany, E. (2018). Corporate governance and social disclosure: a comparative study of listed hospitality industries in South East Asia. Int. J. Trade and Global Markets, 11(1/2), 21–30.
Suryadewi, I. A. I., & Rasmini, N. K. (2018). Pengaruh Agresivitas Pajak Pada Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 23(1), 677–704.
Turina Sapitri, M. P. R. (2020). The Influence Of Tax Aggressiveness On Corporate Social Responsibility. International Journal for Innovation Education and Research, 8(1), 44–48. https://doi.org/10.31686/ijier.vol8.iss1.2063
Wijaya, S. G. S., & Bsuki, H. P. T. (2017). Pengaruh Agresivitas Pajak Terhadap Pengungkapan Corporate Social Responsibility. Diponegoro Journal of Accounting, 6(4), 1–15.
Azis, M., Nadir, M., & Mintarti, S. (2015). Manajemen Investasi Fundamental, Teknikal, Perilaku Investor dan Return Saham.
Budiyono, B., & Maryam, D. (2017). Disclosure of Corporate Social Responsibility (CSR) Through Company Characteristics at Company Listed on LQ45 Indonesia Stock Exchange (IDX). International Journal of Economics, Business and Accounting Research, 2017(2), 21–33.
Deitiana, T. (2015). The Determinant of CSR Disclosure of Mining Industry Listed in Indonesia Stock Exchange. Asian Business Review, 5(3), 141–148. https://doi.org/10.18034/abr.v5i3.66
Dinhi, Z. D., Habbe, A. H., Rura, Y., & Departemen. (2019). The Effect of Tax Aggressiveness , Violation Regulation of FSA , and Foreign Ownership on CSR Disclosure. Advances in Economics, Business and Management Research, 75, 204–207.
Dwipayadnya, P. A., Luh, N., Wiagustini, P., Bgs, I., & Purbawangsa, A. (2015). Profitabilitas Dan Pengungkapan Corporate Social Responsibility. Jurnal Buletin Studi Ekonomi, 20(2), 150–157.
Febriana, E. A., Halim, A., & Sari, A. R. (2019). Pengaruh Elemen-Elemen Corporate Governance Dan Kualitas Audit Terhadap Luas Pengungkapan (Studi Empiris pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia periode 2014-2015 ) Abdul Halim. Jurnal Riset Mahasiswa Akuntansi, 8(1), 1–14.
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, 9(2), 143. https://doi.org/10.14414/tiar.v9i2.1730
Indraswari, I. G. A. L., & Mimba, N. P. S. H. (2017). Pengaruh Profitabilitas, Pertumbuhan Perusahaan, Kapitalisasi Pasar dan Kepemilikan Saham Publik pada Tingkat PEngungkapan CSR. E-Jurnal Akuntansi Universitas Udayana, 20(2), 1219–1248.
Isa, M. A., & Muhammad, S. (2015). The Impact of Board Characteristics on Corporate Social Responsibility Disclosure : Evidence from Nigerian Food Product Firms. International Journal of Management Science and Business Administration, 1(12), 34–45.
Lanis, R., & Richardson, G. (2015). Is Corporate Social Responsibility Performance Associated with Tax Avoidance? Journal of Business Ethics, 127(2), 439–457. https://doi.org/10.1007/s10551-014-2052-8
Manurung, D. T. H., Kusumah, R. W. R., & Hapsari, D. W. (2017). Effect of Corporate Governance , Financial Performance and Environmental Performance on Corporate Social Responsibility Disclosure. International Journal of Arts and Commerce, 6(5), 15–28.
Mashuri, A. A. S., & Ermaya, H. N. L. (2020). The Effect of Tax Aggressiveness and Media Exposure on Corporate Social Responsibility Disclosure with Profitability as Moderated Variables Social and Environmental Responsibility must be owned by the company in generating profits . Advances in Economics, Business and Management Research, 124(47), 16–28.
Nusantari, N. I., Nuzula, N. F., & Darono, A. (2015). Pengaruh Agresivitas Pajak Terhadap Pengungkapan Corporate Social Responsibility (CSR) (Studi pada Perusahaan yang Terdaftar dalam Indeks SRI KEHATI Tahun 2011-2013). Jurnal Administrasi Bisnis - Perpajakan (JAB), 5(2), 1–9.
Oktavianawati, L., & Sri, I. F. (2018). The Factors that Influence the Disclosure of Corporate Social Responsibility. Accounting Analysis Journal, 7(2), 119–126. https://doi.org/10.15294/aaj.v7i2.23738
Oktavila, & NR, E. (2019). Pengaruh Kapitalisasi Pasar dan Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Eksplorasi Akuntansi, 1(3), 1184–1199.
Palupi, A. (2019). The Relationship among Media Exposure , Taxes Aggressiveness , and Corporate Governance on CSR Disclosure. Global Academy of Training & Research (GATR), 4(4), 96–105.
Plorensia, W., & Hardiningsih, P. (2015). Pengaruh Agresivitas Pajak dan Media Eksplosure Terhadap Corporate Social Responsibility. Dinamika Akuntansi Keuangan Dan Perbankan, 4(2), 136–151.
Pramesti, A. A. W. L., & Budiasih, I. G. A. N. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikan Publik pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 30(4), 1006–1018.
Purbawangsa, I. B. A., Solimun, S., Fernandes, A. A. R., & Mangesti Rahayu, S. (2019). Corporate governance, corporate profitability toward corporate social responsibility disclosure and corporate value (comparative study in Indonesia, China and India stock exchange in 2013-2016). Social Responsibility Journal, 16(7), 983–999. https://doi.org/10.1108/SRJ-08-2017-0160
Rahmawati, A. P., & Rohman, A. (2019). Perusahaan Tehadap Pengungkapan Corporate Social Responsibility. Diponegoro Journal Of Accounting, 8(2015), 1–11.
Ramadhan, A., & Amrin, A. (2019). Profitabilitas, Agresivitas Pajak Dan Kinerja Lingkungan Terhadap Corporate Social Responsibility Disclosure. Economos : Jurnal Ekonomi Dan Bisnis, 2(1), 45–50.
Ruroh, I. N., & Latifah, S. W. (2015). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Risk Minimization Terhadap Pengungkapan Corporate Social Responsibility (CSR) (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Periode 2015- 2016). JURNAL AKADEMI AKUNTANSI, 1(1), 42–53.
Santoso, A. D., Utomo, S. W., & Astuti, E. (2017). Pengaruh Kepemilikan Saham Publik, Ukuran Perusahaan dan Profitabilitas Terhadap Corporate Social Responsibility Disclosure (Studi Pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2012-2015. The 9th FIPA: Forum Ilmiah Pendidikan Akuntansi-Universitas PGRI Madiun, 5(1), 836–854.
Sekarwigati, M., & Effendi, B. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Likuiditas Terhadap Corporate Social Responsibility Disclosure. 16–33. https://doi.org/10.33510/statera.2019.1.1.16-33
Setyoari, D. P., & Tjaraka, H. (2018). The Influence of Tax Aggressiveness on the Disclosure of Corporate Social Responsibility : A Study of Manufacturing Firms Listed on the Indonesian Stock Exchange 2011 – 2015. Journal of Contemporary Accounting and Economics Symposium, 235–240.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D.
Suhardjanto, D., Purwanto, P., Sari, K., & Setiany, E. (2018). Corporate governance and social disclosure: a comparative study of listed hospitality industries in South East Asia. Int. J. Trade and Global Markets, 11(1/2), 21–30.
Suryadewi, I. A. I., & Rasmini, N. K. (2018). Pengaruh Agresivitas Pajak Pada Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 23(1), 677–704.
Turina Sapitri, M. P. R. (2020). The Influence Of Tax Aggressiveness On Corporate Social Responsibility. International Journal for Innovation Education and Research, 8(1), 44–48. https://doi.org/10.31686/ijier.vol8.iss1.2063
Wijaya, S. G. S., & Bsuki, H. P. T. (2017). Pengaruh Agresivitas Pajak Terhadap Pengungkapan Corporate Social Responsibility. Diponegoro Journal of Accounting, 6(4), 1–15.
Published
2022-09-26
How to Cite
PUTRI, Ni Luh Ketut Windy Gangga Maha; SETIAWAN, Putu Ery.
Kapitalisasi Pasar, Profitabilitas, Agresivitas Pajak dan Pengungkapan Corporate Social Responsibility.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 9, p. 2801-2812, sep. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/76177>. Date accessed: 20 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i09.p13.
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