PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, PROFITABILITAS, DAN AGRESIVITAS PAJAK TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Studi Empiris pada Perusahaan Sektor Property & Real Estate yang Terdaftar di BEI)

Palupi, Wika Anggiasari Indah (2022) PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, PROFITABILITAS, DAN AGRESIVITAS PAJAK TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Studi Empiris pada Perusahaan Sektor Property & Real Estate yang Terdaftar di BEI). Other thesis, UPN 'Veteran" Yogyakarta.

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Abstract

x
ABSTRAK
Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris
mengenai pengaruh umur perusahaan, ukuran perusahaan, profitabilitas, dan
agresivitas pajak terhadap Corporate Social Responsibility Disclosure.
Corporate Social Responsibility Disclosure diukur dengan Corporate Social
Responsibility Index (CSRI). Umur perusahaan diukur dengan menyelisihkan
antara tahun perusahaan tersebut berdiri sampai tahun penelitian, ukuran
perusahaan diukur dengan Log Natural of Total Assets, profitabilitas diukur
dengan Return On Asset (ROA) , dan agresivitas diukur dengan Effective Tax
Rates (ETR). Populasi yang digunakan adalah perusahaan sektor property dan
real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020.
Teknik pengambilan sampel menggunakan teknik nonprobability sampling
dengan metode purposive sampling. Jumlah observasi penelitian ini sebanyak
150 observasi. Metode analisis yang digunakan dalam penelitian ini adalah
analisis regresi berganda.
Hasil penelitian ini menunjukkan bahwa ukuran perusahaan
berpengaruh terhadap Corporate Social Responsibility Disclosure, sedangkan
umur perusahaan, profitabilitas, dan agresivitas pajak tidak berpengaruh
terhadap Corporate Social Responsibility Disclosure pada perusahaan sektor
property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode
2016-2020.
Kata kunci: Umur Perusahaan, Ukuran Perusahaan, Profitabilitas, Agresivitas
Pajak, Corporate Social Responsibility Disclosure, Sektor Property dan Real
Estate
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ABSTRACT
This research aims to prove empirically the effect of firm age, firm size,
profitability, and corporate tax aggressiveness on Corporate Social
Responsibility Disclosure. Corporate Social Responsibility Disclosure
measured by Corporate Social Responsibility Index (CSRI). The age of the
company measured by taking the difference between the year of research and
the year the company founded,firm size measure by Log Natural of Total Asset,
profitability measured by Return On Asset (ROA), and corporate tax
aggressiveness measured by Effective Tax Rates (ETR). The population used is
property and real estate sector companies listed on the Indonesia Stock
Exchange (IDX) for the period of 2016 to 2020. The sampling technique used
in non-probability sampling with the purposive sampling method. Total
observations in this research were 150 observations. The analysis model used
in this research in multiple regression analysis.
The results showed that firm size had an effect on Corporate Social
Responsibility Disclosure, while firm age, profitability, and corporate tax
aggressiveness had no effect on Corporate Social Responsibility Disclosure in
property and real estate sector companies listed on the Indonesia Stock
Exchange (IDX) for the period of 2016 to 2020.
Keyword: Firm Age, Firm Size, Profitability, Corporate Tax Aggressiveness,
Corporate Social Responsibility Disclosure, Property and Real Estate Sector

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Umur Perusahaan, Ukuran Perusahaan, Profitabilitas, Agresivitas Pajak, Corporate Social Responsibility Disclosure, Sektor Property dan Real Estate
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Eko Yuli
Date Deposited:	25 Jul 2022 03:00
Last Modified:	25 Jul 2022 03:00
URI:	http://eprints.upnyk.ac.id/id/eprint/30442

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