PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN DAMPAKNYA PADA NILAI PERUSAHAAN

ALAMSYAH, FIRMAN (2020) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN DAMPAKNYA PADA NILAI PERUSAHAAN. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The objectives to be achieved in this study are to examine the effect of good corporate governance (GCG) mechanisms and tax aggressiveness on disclosure of corporate social responsibility (CSR) and its impact on corporate value. The mechanism of good corporate governance is proxied by managerial ownership, institutional ownership, independent commissioners and audit committees. The population in this study are manufacturing companie. The research data comes from annual reports obtained from the Indonesia Stock Exchange website. With the purposive sampling method, this study has 24 sample companies in each period. The analysis technique used to test hypotheses is panel data regression. This study shows that managerial ownership, institutional ownership, audit committees have a significant effect on CSR disclosure. However, independent commissioners and tax aggressiveness have no effect on CSR disclosure. This study also shows that CSR disclosure has a significant effect on firm value

Item Type: Thesis (S2)
Call Number: TA/55/19/069
NIM: 55516110057
Uncontrolled Keywords: PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN DAMPAKNYA PADA NILAI PERUSAHAAN
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.1 Nontax Revenues/Penghasilan Negara Bukan Pajak
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
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: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Jan 2020 03:44
Last Modified: 10 Jan 2020 03:44
URI: http://repository.mercubuana.ac.id/id/eprint/53432

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