Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB)
Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis

Pengaruh Gender Diversity, Agresivitas Pajak, dan Green Accouting Terhadap Corporate Social Responsibility : (Studi Kasus pada Perusahaan Sektor Energi Yang Terdaftar di BEI 2018-2021)

Galuh Candra Kusuma (ITB AAS Indonesia)
Desy Nur Prastiwi (Institut Teknologi Bisnis AAS Indonesia)
LMS Kristiyanti (Institut Teknologi Bisnis AAS Indonesia)

Article Info

Publish Date
30 Jun 2023

Abstract

This study aims to examines the influence of gender diversity, tax aggressiveness, and green accounting on corporate social responsibility (CSR) during 2018-2021. This study is a type of quantitative research with the research method used descriptive statistic. This study used secondary data on company listed on the BEI. The total sample used in this study was 80 companies based on purposive sampling criteria. The analysis technique used is multiple linear regression. The result shows the gender diversity, tax aggressiveness, and green accounting have a significant effect simultaneously on corporate social responsibility. partially the gender diversity and green accounting have significant effect on corporate social responsibility, while tax aggressiveness have no significant effect on corporate social responsibility

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Journal Info
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB)
Website

Abbrev

jikab

Publisher

Nur Science Institute

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) merupakan jurnal yang mempublikasikan tulisan Ilmiah yang dijadikan sumber informasi dan komunikasi bagi akademisi, pemerhati ilmu pengetahuan, pengembangan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Lingkup topik Kajian meliputi (1) ...