PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN DAMPAKNYA PADA NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015)

ALAMSYAH, FIRMAN (2019) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN DAMPAKNYA PADA NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015). 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 CD: CD/555. 19 102
NIM/NIDN Creators: 55516110057
Uncontrolled Keywords: study also shows that CSR disclosure has a significant effect on firm value.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 08 Apr 2022 07:28
Last Modified: 08 Apr 2022 07:28
URI: http://repository.mercubuana.ac.id/id/eprint/59663

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