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All Journal International Journal of Artificial Intelligence Research ATESTASI : Jurnal Ilmiah Akuntansi
Amril Amril
Universitas Muhammadiyah Makassar
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering

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The Effect of Corporate Governance and Corporate Social Responsibility on Tax Avoidance in Manufacturing Companies Listed on the IDX Ibrahim Ibrahim; Muchlis Abbas; Amril Amril; Helmy Syamsuri; Syarifuddin Syarifuddin
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : International Journal of Artificial Intelligence Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.888

Abstract

This study was conducted with the aim of: (1) examine the effect of the proportion of independent commissioners on tax avoidance; (2) examine the effect of audit quality on tax avoidance; (3) examine the effect of institutional ownership on tax avoidance; (4) examine the effect of managerial ownership on tax avoidance; (5) examine the effect of CSR disclosure on tax avoidance. The type of data used in this study is secondary data taken from manufacturing company reports from 2015-2018. The data is obtained from the Indonesia Stock Exchange which can be accessed on the official website of the Indonesia Stock Exchange (www.idx.co.id) as well as the company website of the related company. The data collection technique used is the documentation method. The data analysis method used is multiple linear regression analysis. The results of this study indicate that: (1) ownership of the proportion of independent commissioners has a negative and significant effect on tax avoidance; (2) audit quality has a negative and significant effect on tax avoidance; (3) institutional ownership has a negative and significant effect on tax avoidance; (4) managerial ownership has a negative and significant effect on tax avoidance; (5) CSR has a negative and significant effect on tax avoidance.
The Effect of Good Corporate Governance on Company Performance with Corporate Social Responsibility as a Moderating Variable Ibrahim Ahmad; Amril Amril; Syahruddin Yasen; Mulyana Machmud; Abdul Khalik
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.761

Abstract

The purpose of this study was to determine the effect of Good Corporate Governance on Company Performance with Corporate Social Responsibility as a Moderating Variable. This research is an Empirical Study of Manufacturing Companies Listed on the IDX for the 2017-2022 Period. The method used in this research is quantitative method. Empirical analysis can involve collecting company financial data, including Good Corporate Governance practices that may be measured by certain methods (such as accruals or other qualitative methods), as well as Company Performance data that can be calculated and Corporate Social Responsibility data as a Moderating Variable. After the data is collected, statistical analysis such as linear regression may be used to test the relationship between Good Corporate Governance variables on Company Performance With Corporate Social Responsibility As A Moderating Variable. The results of this study indicate that Good Corporate Governance practices have a negative effect on financial performance, Corporate Social Responsibility has a positive effect on financial performance, simultas Good Corporate Governance and Corporate Social Responsibility have a significant effect on financial performance.
Co-Authors Abdul Khalik Helmy Syamsuri Ibrahim Ahmad Ibrahim Ibrahim Muchlis Abbas Mulyana Machmud Syahruddin Yasen Syarifuddin Syarifuddin