PENGARUH AGRESIVITAS PAJAK, MEDIA EXPOSURE DAN GENDER DIVERSITY TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Septi Damayanti, . (2021) PENGARUH AGRESIVITAS PAJAK, MEDIA EXPOSURE DAN GENDER DIVERSITY TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to determine the relationship between tax aggressiveness, media exposure and gender diversity on the disclosure of corporate social responsibility in manufacturing and natural resource companies (mining and agriculture) listed on the Indonesia Stock Exchange in 2017-2019. Using multiple linear regression with quantitative methods and secondary data on 26 companies. Researchers detect CSR disclosure by measuring GRI Standards and GRI G4, tax aggressiveness by book tax difference (BTD), media exposure by the amount of media/coverage, gender diversity by the proportion of female commissioners. Researchers found contradictory results, that tax aggressiveness and media exposure have no effect on CSR disclosure. On the other hand, the researchers also found that gender diversity had a negative effect on CSR disclosure. Furthermore, future researchers are expected to be able to uncover each component of CSR disclosure, especially by publishing a company sustainability report.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil:1710112091], [Ketua Penguji: Lidya Primta Surbakti], [Penguji I: Ratna Hindria Dyah Pita Sari], [Penguji II (Pembimbing): Aniek Wijayanti]
Uncontrolled Keywords: CSR Disclosure, Tax Aggressiveness, Media Exposure, Gender Diversity, BTD, GRI Standards, GRI G4
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Septi Damayanti
Date Deposited: 21 Dec 2021 08:57
Last Modified: 21 Dec 2021 08:57
URI: http://repository.upnvj.ac.id/id/eprint/13355

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