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All Journal E-Jurnal Akuntansi Universitas Udayana
Ni Luh Ketut Windy Gangga Maha Putri
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Pengaruh Kapitalisasi Pasar, Profitabilitas, dan Agresivitas Pajak Terhadap Pengungkapan Corporate Social Responsibility Ni Luh Ketut Windy Gangga Maha Putri; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 32 No 9 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i09.p13

Abstract

The environment in which the company operates must feel the positive impact of the company's existence. The purpose of this research is to examine the effect of market capitalization, profitability, and tax aggressiveness on CSR disclosure. Determination of the sample using purposive sampling technique with several conditions and obtained a number of 139 companies. The observational data obtained were 417 data from 2017 to 2019. The data analysis method used was multiple linear regression analysis. The results of the study found that there was no effect of tax aggressiveness on CSR disclosure. Market capitalization and profitability have a positive influence on CSR disclosure. Keywords: CSR Diclosure; Market Capitalization; Profitability; Tax Aggressiveness
Co-Authors Putu Ery Setiawan