DETERMINAN DANA CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021

Prabowo, Nimas Sagita Cahya (2023) DETERMINAN DANA CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021. Other thesis, UPN "Veteran" Yogyajarta.

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Abstract

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ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh slack resources, agresivitas pajak
dan sertifikasi ISO 14001 terhadap dana Corporate Social Responsibility.
Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI.
Metode pengambilan sampel dalam penelitian ini menggunakan non probability
sampling dengan teknik purposive sampling. Sampel dalam penelitian ini
sebanyak 111 perusahaan pertambangan. Metode analisis dalam penelitian ini
menggunakan analisis regresi linier berganda untuk uji hipotesis menggunakan uji
t dan uji F. Hasil penelitian menunjukkan bahwa slack resources berpengaruh
terhadap dana CSR, sedangkan agresivitas pajak dan sertifikasi ISO 14001 tidak
berpengaruh terhadap dana CSR. Hasil penelitian ini dapat dijadikan dasar bagi
pemerintah dalam membuat peraturan mengenai dana CSR yang wajib
dikeluarkan oleh perusahaan.
Kata kunci: dana Corporate Social Responsibility, slack resources, agresivitas
pajak, sertifikasi ISO 14001
ABSTRACT
This study aims to examine the effect of slack resources, tax aggressiveness and
ISO 14001 certification on Corporate Social Responsibility funds. The population
of this study are mining companies listed on the IDX. The sampling method in this
study used non-probability sampling with a purposive sampling technique. The
samples in this study were 111 mining companies. The analytical method in this
study used multiple linear regression analysis to test the hypothesis using the t test
and F test. The results showed that slack resources had an effect on CSR funds,
while tax aggressiveness and ISO 14001 certification had no effect on CSR funds.
The results of this study can be used as a basis for the government in making
regulations regarding CSR funds that must be issued by companies.
Keywords: Corporate Social Responsibility funds, slack resources, tax
aggressiveness, ISO 14001 certification

Item Type: Thesis (Other)
Uncontrolled Keywords: Corporate Social Responsibility funds, slack resources, tax aggressiveness, ISO 14001 certification
Subjects: T Technology > T Technology (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Eko Yuli
Date Deposited: 03 May 2023 02:05
Last Modified: 03 May 2023 02:05
URI: http://eprints.upnyk.ac.id/id/eprint/34951

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