Jurnal Manajemen Bisnis
Vol 15 No 2 (2018)

Corporate Social Responsibility, Leverage, Profitabilitas, Penghindaran Pajak dan Nilai Perusahaan : Bagaimana Keterkaitannya ?

Kadek Wiji Kusumawardani (Universitas Pendidikan Nasional)
Ida Bagus Raka Suardana (Universitas Pendidikan Nasional)



Article Info

Publish Date
30 Apr 2018

Abstract

ABSTRACTThe aimed of this research are investigate contribution of corporate social responsibility, leverage, profitability on tax avoidance and firm value. Design of this research is an explanatory research. The variables in this research are corporate social responsibility, leverage, profitability, tax avoidance and firm value. The population of this research are cosumer goods industry company listed in IDX 2013-2015 with 69 data sample taken by purposive sampling technique. The data is analyzed in path analysis. The result of this research shown that : (1) corporate social responsibility positively not significant affect tax avoidance; (2) leverage positively not significant affect tax avoidance; (3) profitability negatively not significant affect tax avoidance; (4) corporate social reponsibility positively significant affect firm value; (5) leverage positively significant affect firm value; (6) profitability positively significant affect firm value; (7) tax avoidance positively not significant affect firm value.

Copyrights © 2018






Journal Info

Abbrev

magister-manajemen

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Manajemen Bisnis dengan pissn 1829-8486 adalah publikasi ilmiah yang diterbitkan oleh Program Studi Magister Manajemen Pascasarjana Universitas Pendidikan Nasional. Jurnal ini diterbitkan dengan maksud utama mendiseminasi artikel ilmiah baik berupa hasil penelitian maupun telaah literatur ...