Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Profitabilitas dengan Corporate Tax Behaviour Sebagai Variabel Pemoderasi

Netti, Yulia and Mukhzarudfa, Mukhzarudfa and Gowon, Muhammad (2022) Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Profitabilitas dengan Corporate Tax Behaviour Sebagai Variabel Pemoderasi. S2 thesis, Universitas Jambi.

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Abstract

This study aims to provide empirical evidence on the effect of Corporate Social Responsibility (CSR) disclosure on Profitability Performance and provide empirical evidence on how Corporate Tax Behavior (CTB) moderates the effect of Corporate Social Responsibility (CSR) on Profitability Performance. The population in this study are all companies listed on the Indonesia Stock Exchange in 2019-2020. The sample selection used purposive sampling method. The sample in this study consisted of 40 non-financial companies listed on the Indonesia Stock Exchange (IDX) which published sustainability reports during 2019-2020. The total sample in this study was 80 samples of companies. The hypothesis in this study was tested using Structural Equation Modeling-Partial Least Square (SEM-PLS). The empirical results of this study indicate that the Corporate Social Responsibility (CSR) variable has a positive and significant effect on increasing the company's profitability performance and the Corporate Tax Behavior (CTB) variable is proven to be positive and significantly strengthens the influence of Corporate Social Responsibility (CSR) on Profitability Performance. Keywords: Corporate Social Responsibility (CSR), Profitability Performance, Corporate Tax Behavior (CTB).

Type: Thesis (S2)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Pascasarjana > Ilmu Akutansi
Depositing User: Netti
Date Deposited: 21 Jun 2022 07:22
Last Modified: 21 Jun 2022 07:22
URI: https://repository.unja.ac.id/id/eprint/35080

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