Kajian Perbandingan Pengungkapan Corporate Social Responsibility: Analisis Deskriptif pada Sektor Perusahaan Pertanian Perkebunan

Nurharjanti, Nashirotun Nisa; Setiawati, Erma; Kusumawati, Eni; Achyani, Fatchan

doi:10.24167/jab.v19i1.3230

Cited by 2 publications

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“…Menurut Marlinda et al, (2020) Bentuk tanggung jawab yang dapat diungkapkan oleh perusahaan sangat beragam, mulai dari memberikan akomodasi program beasiswa untuk pengembangan diri, menyediakan fasilitas Kesehatan dan keselamatan tenaga kerja, dan beberapa kegiatan lainnya yang dapat mensejahterakan masyarakat yang dilakukan oleh perusahaan selain untuk memenuhi kewajiban perusahaan juga bertujuan untuk menjaga stabilitas operasional perusahaan (Octarina et al, 2018). Menurut Nurharjanti et al (2021)…”

Section: Capital Intensityunclassified

Pengaruh Koneksi Politik, Capital Intensity, dan Corporate Social Responsibility Disclosure Terhadap Tax Avoidance

Ishak,

Asalam

2023

Owner

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Based on the central government's financial report regarding targets and realization of tax revenues for the last 4 years, it is known that in 2018 to 2020 tax realization did not reach the set targets. This shows that in that year there was a shortfall condition. Tax avoidance can be caused by several factors including political connections, capital intensity, and corporate social responsibility disclosure. The purpose of this study is to find out and explain how tax avoidance is influenced by political connections, capital intensity, and corporate social responsibility disclosure in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. The research method used is the sampling technique with a descriptive approach and deductive in nature with the research strategy used is a case study. The data used in this research is 10 samples of companies with an observation period of 4 (four) years so that 40 data were used in this study. The data in this study were analyzed using a panel data regression model with the help of excel and eviews 12 software. Results research shows that political connections, capital intensity, and corporate social responsibility disclosure simultaneously affect tax avoidance. Partially, the capital intensity variable has a negative effect on tax avoidance. While political connections and corporate social responsibility disclosure has no effect on tax avoidance.

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Section: Capital Intensityunclassified

Pengaruh Koneksi Politik, Capital Intensity, dan Corporate Social Responsibility Disclosure Terhadap Tax Avoidance

Ishak,

Asalam

2023

Owner

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“…Numerous requests for corporate responsibility in assessing company activities in terms of social impact and environmental impact have been made by stakeholders, including the government, society, media, investors, and activists (Nashirorun Nisa, Erma, Eni, & Fatchan, 2021). The stakeholders most in need of corporate social responsibility (CSR) are investors, as financial reports by themselves do not fully convey the company's development viewpoint (Gerasimova, Rogulenko, Postnikova, & Postnikova, 2023) and CSR helps investors make future projections (Irina, 2023).…”

Section: Introductionmentioning

confidence: 99%

Comparative Research Implementation of CSR (Corporate Social Responsibility) in Various Sectors of the Indonesian Stock Exchange

Pudza,

Nurabiah

2023

JAFEE

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Purpose: Up until now, no study has compared how CSR (Corporate Social Responsibility) is implemented across different business sectors. This article's purpose is to close this knowledge gap by examining how businesses across many industries modify and incorporate social responsibility into their fundamental business practices to draw in both domestic and foreign investors. Design/Methodology/Approach: The study employs a descriptive quantitative research design, utilizing secondary data collecting via examination of annual reports or company sustainability reports from the three primary industries that are listed on the Indonesian Stock Exchange (BEI) and frequently engage in voluntary corporate social responsibility. Findings: The analysis's findings demonstrate how the three sectors embrace the idea of social responsibility, albeit with various implementation strategies. The major consumer sector is more focused on the environment, the technological sector focuses on social issues, and the finance sector prioritizes corporate social responsibility from an economic perspective. Implications/Originality/Value: Offers a global perspective on corporate social responsibility (CSR), pertinent data and analysis for investors from different nations, and the potential to grow into a significant global resource for the community at large for comprehending how CSR affects sustainable investment choices in the global market.

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Kajian Perbandingan Pengungkapan Corporate Social Responsibility: Analisis Deskriptif pada Sektor Perusahaan Pertanian Perkebunan

Cited by 2 publications

References 0 publications

Pengaruh Koneksi Politik, Capital Intensity, dan Corporate Social Responsibility Disclosure Terhadap Tax Avoidance

Pengaruh Koneksi Politik, Capital Intensity, dan Corporate Social Responsibility Disclosure Terhadap Tax Avoidance

Comparative Research Implementation of CSR (Corporate Social Responsibility) in Various Sectors of the Indonesian Stock Exchange

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