Peran CSR Memoderasi Hubungan Intensitas Modal, Kepemilikan Institusional, dan Ukuran Perusahaan dengan Penghindaran Pajak

MA Dewi, D Edriani, S Bangun… - Owner: Riset & Jurnal …, 2023 - repository.stiesia.ac.id
This study is to examine tax avoidance through CSR as a moderating variable: capital
intensity, institutional ownership, and firm size. Tax avoidance serves as the dependent …

Effect ESG on Financial Performance

MA Rizqi - Owner: Riset dan Jurnal Akuntansi, 2023 - owner.polgan.ac.id
Studies related to this research topic still have inconsistent results. The research objective
was to examine and determine the effect of corporate social responsibility, environmental …

Pengaruh Corporate Sosial Responsibility, Ukuran Perusahaan dan Manajemen Laba Terhadap Agresivitas Pajak

AN Hanum, AF Ria, I Kristiana - Journal of Industrial Engineering & …, 2023 - jiemar.org
The purpose of this study is to examine the effect of corporate social responsibility, company
size and earnings management on tax aggressiveness in coal & metal mineral sub-sector …

Using Social Media as A Legitimation Tool in Sustainability Reporting: Evidence from SOEs Listed on the Indonesia Stock Exchange

A Rahmansyah, R Mulyany… - … Dinamika Akuntansi Dan …, 2023 - jurnal.usk.ac.id
The use of social media changes the dynamics of reporting, leading to interactive
communication processes where dialogue and engagement with stakeholders can be used …

Analisis pengungkapan global reporting initiative standard (gri standard) pada Laporan keberlanjutan perusahaan perbankan yang terdaftar di bei Tahun 2019-2020

A Mulyani - Jurnal Publikasi Ekonomi Dan Akuntansi, 2022 - ejurnal.stie-trianandra.ac.id
Tujuan dari penelitian ini untuk menganalisis pelaporan tanggung jawab sosial perusahaan
perbankan melalui pengungkapan GRI Standard pada laporan keberlanjutan periode 2019 …

[PDF][PDF] The Effect of Sustainability Accounting and Environmental Performance on Financial Performance (Study of Manufacturing Companies Listed on IDX in 2018 …

P Wiraguna, DI Burhany, M Rosmiati… - International Journal of …, 2023 - ijcsrr.org
As producers of waste that has great potential to damage the environment, companies must
show their responsibility by implementing sustainability accounting through the disclosure of …

Analisis Profitabilitas dan Leverage Terhadap Agresivitas Pajak: PengungkapanCSR sebagai Variabel moderasi

IC Dewi - Jurnal Sosial Ekonomi Bisnis, 2022 - jurnal.ylii.or.id
The study aims to test the effect of profitability and leverage on tax aggressiveness with CSR
disclosure as a moderation variable. This study used samples obtained from manufacturing …

[PDF][PDF] Tax aggressiveness: peran moderasi CSR pada Perusahaan Manufaktur

GMH Putro, MB Fajri, I Indira - Moneter-Jurnal Akuntansi Dan …, 2022 - scholar.archive.org
Studi ini menjawab pertanyaan tentang pajak, sumber pendapatan terbesar di Indonesia.
Penelitian ini menguji peran tanggung jawab sosial perusahaan sebagai variabel moderasi …

Faktor-Faktor Yang Mempengaruhi Tax Avoidance Pada Tata Kelola Perusahaan Manufaktur Di Bursa Efek Indonesia

M Utami, Y Yohanes - Jurnal Akuntansi, 2023 - ejournal.atmajaya.ac.id
Penelitian ini bertujuan menguji pengaruh variabel komisaris independen, komite audit,
corporate social responsibility, profitabilitas, ukuran perusahaan, leverage, kepemilikan …