Ramadhan, Abid and , Dr. Noer Sasongko, S.E, M.Si, Ak, CA and , Dr. Fatchan Ahyani, S.E, M.Si (2017) PENGARUH KARAKTERISTIK PERUSAHAAN, EKSPOSUR MEDIA, KINERJA LINGKUNGAN, KANTOR AKUNTAN PUBLIK DAN AGRESIVITAS PAJAK TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE. Thesis thesis, Universitas Muhammadiyah Surakarta.
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Abstract
ABSTRACT The objective of this research is to test the affect of companies’ characteristic represented by companies’ size, profitability, liquidity, and media exposure, environmental performance, public accounting firms and tax aggressivenessas independent variables on corporate social responsibility disclosure as the dependent variable. The population in this research is company listed on the Jakarta Islamic Index in the period 2013-2015. The number of samples in this research were 51 company by purposive sampling method. Types of data used are secondary data. Data were analized using multiple linier regression. The result of this research shows thatcompanies’ size, liquidity, environmental performance and public accounting firmshave effects corporate social responsibility disclosure. while profitability, media exposure and tax aggressiveness hadno effects corporate social responsibility disclosure. Simultaneously, variables companies’ size, profitability, liquidity, media exposure, environmental performance, public accounting firms and tax aggressiveness had effect corporate social responsibility disclosure. Keywords:Corporate Social Responsibility,companies’ characteristic, environmental performance, public accounting firms, tax aggressiveness
| Item Type: | Karya ilmiah (Thesis) |
|---|---|
| Uncontrolled Keywords: | Corporate Social Responsibility, karakteristik perusahaan, kinerja lingkungan, kantor akuntan publik dan agresivitas pajak |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Pasca Sarjana > Magister Akuntansi |
| Depositing User: | ABID RAMADHAN |
| Date Deposited: | 03 Nov 2017 09:52 |
| Last Modified: | 03 Nov 2017 09:55 |
| URI: | http://eprints.ums.ac.id/id/eprint/56848 |
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