Boards of directors’ feminism, audit committee, and corporate social responsibility

Marpaung, Arif Pratama; Harjito, D. Agus; Hamdani, Rizki; Ghazali, Aziatul W.

doi:10.24914/jeb.v25i1.4207

Cited by 2 publications

(2 citation statements)

References 42 publications

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“…CSR activities are also defined as the company's obligation to be responsible for the company's operational activities on social, economic, and environmental dimensions (Heal, 2005). Emphasizing environmental responsibility and integrating sustainable practices can ultimately lead to long-term gains for both businesses and the environment (Arfazil et al, 2021) and increase their reputation among shareholders as well as the firm's value (Marpaung et al, 2022). Unfortunately, in pursuit of profits, some companies disregard potential environmental damage and other social impacts that may arise (Hamdani et al, 2020).…”

Section: Introductionmentioning

confidence: 99%

The effect of CSR disclosure on tax avoidance through earnings management: Indonesian evidence

Azahra,

Handayani

2023

JCA

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This study aims to explain the effect of CSR disclosure on tax avoidance and analyze that effect through earnings management. Companies use CSR expenditure as an earning management strategy. CSR expenditure is assessed as a deductible expense to obtain low taxes. This strategy, called earnings management, is the first step of tax avoidance. The population was taken from companies listed on the Indonesia Stock Exchange (IDX) in the Consumer Non-Cyclicals sector from 2018-2020. Sampling uses a purposive sampling technique with 25 companies. The analysis used is multiple linear regression with the intervening variable testing using the Sobel test. The results of this study explain that CSR disclosure has a negative effect on tax avoidance. Wide CSR disclosure means the company is far from tax avoidance practices. Testing using the intervening variable results in earnings management being unable to mediate the effect of CSR disclosure on tax avoidance.

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Section: Introductionmentioning

confidence: 99%

The effect of CSR disclosure on tax avoidance through earnings management: Indonesian evidence

Azahra,

Handayani

2023

JCA

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“…Investors spend funds in stocks for stock returns. Return share is the amount of profits earned by investors from investment share (Brigham & Daves, 2014;Marpaung, Harjito, et al, 2022). Investors anticipate large returns from stock investment.…”

Section: Introductionmentioning

confidence: 99%

The effect of profitability, liquidity, and capital structure toward stock returns: A study on plantation companies listed in IDX

Silver,

Setyorini,

Pratiwi

2023

JCA

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This study aims to analyze the effect of profitability, liquidity, and capital structure on stock returns. This study uses signaling theory as a research basis. This study uses a quantitative approach with a regression method, whose population data are plantation sub-sector companies listed on the IDX for the 2016-2021 period. The sample selection was carried out using purposive sampling and obtained as many as 90 samples from 15 companies. Based on the results using EViews 12, its indicate that profitability had a significant positive effect on stock return, liquidity did not have a significant effect on stock return, and capital structure did not have a significant effect on stock return. The implication of this study is that investors must pay close attention to the profitability ratio, as a high profitability ratio correlates to a higher rate of return. In the meantime, businesses must evaluate their use of capital in order to avoid going bankrupt, as well as assess their debt. The originality of this research is that it was undertaken in the plantation sub-sector, where few previous researchers had focused.

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Boards of directors’ feminism, audit committee, and corporate social responsibility

Cited by 2 publications

References 42 publications

The effect of CSR disclosure on tax avoidance through earnings management: Indonesian evidence

The effect of CSR disclosure on tax avoidance through earnings management: Indonesian evidence

The effect of profitability, liquidity, and capital structure toward stock returns: A study on plantation companies listed in IDX

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