PENGARUH AGRESIVITAS PAJAK, CONSUMER PROXIMITY DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY ( Studi Empiris Pada Perusahaan Partisipan Indonesia Sustainability Reporting Award (ISRA) yang Terdaftar di Bursa Efek Indonesia (BEI) Pada Tahun 2013 – 2016 )

PUTRI, RIZQA AYU (2019) PENGARUH AGRESIVITAS PAJAK, CONSUMER PROXIMITY DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY ( Studi Empiris Pada Perusahaan Partisipan Indonesia Sustainability Reporting Award (ISRA) yang Terdaftar di Bursa Efek Indonesia (BEI) Pada Tahun 2013 – 2016 ). S1 thesis, Universitas Mercu Buana.

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Abstract

This research aimed to investigate the influence of tax aggressiveness, consumer proximity and media exposure on Corporate Social Responsibility (CSR) disclosure. This research uses companies in participated Indonesian Sustainability Reporting Award (ISRA) listed in the Indonesia Stock Exchange (IDX) observation from 2013 until 2016. This research uses 22 companies for 4 years, so there are 88 sample in this research.The sample collected by purposive sampling method. The type of data used secondary data by accessing from website of idx.co.id, ncsr-id.org and the official website of each company. The method in this reseacrh using multiple linear regression analysis. The results of this research shows that tax aggressiveness and media exposure variables have no effect on Corporate Social Responsibility (CSR) disclosure, meanwhile consumer proximity variable has effect on Corporate Social Responsibility (CSR) disclosure. Keywords: Corporate social responsibility, tax aggressiveness, consumer proximity, media exposure Penelitian ini bertujuan untuk meneliti pengaruh agresivitas pajak, consumer proximity dan media exposure terhadap pengungkapan Corporate Social Responsibility (CSR) pada perusahaan partisipan Indonesia Sustainability Reporting Award (ISRA) yang terdaftar di Bursa Efek Indonesia pada tahun 2013 – 2016. Penelitian ini memiliki sampel sebanyak 22 perusahaan. Observasi yang dilakukan yaitu selama 4 tahun dikali dengan 22 perusahaan sehingga jumlah observasi yang diperoleh sebanyak 88 data observasi. Sampel yang dipilih dengan menggunakan metode purposive sampling. Jenis data yang digunakan adalah data sekunder yang diambil dengan mengakses situs idx.co.id, ncsr-id.org dan situs resmi masing-masing perusahaan. Metode analisis dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel agresivitas pajak dan media exposure tidak berpengaruh terhadap pengungkapan Corporate Social Responsibility (CSR), sedangkan variabel consumer proximity berpengaruh terhadap pengungkapan Corporate Social Responsibility (CSR). Kata kunci: Corporate social responsibility, agresivitas pajak, consumer proximity, media exposure

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 060
NIM/NIDN Creators: 43215110564
Uncontrolled Keywords: Corporate social responsibility, agresivitas pajak, consumer proximity, media exposure
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 17 Dec 2021 15:38
Last Modified: 03 Jul 2024 03:55
URI: http://repository.mercubuana.ac.id/id/eprint/52443

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