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All Journal Excellent Akuisisi : Jurnal Akuntansi EKSPANSI SEIKO : Journal of Management & Business Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Riset Akuntansi Aksioma Performance : Jurnal Bisnis dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Budimas : Jurnal Pengabdian Masyarakat AKMENIKA Muttaqien; Indonesian Journal of Multidiciplinary Islamic Studies Jurnal Ilmiah Wahana Pendidikan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Innovative: Journal Of Social Science Research Enrichment: Journal of Multidisciplinary Research and Development Journal of Management Accounting, Tax and Production Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat dan Penelitian Terapan
Septiawati, Rohma
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Manajemen Bisnis, Akuntansi dan Keuangan

 1 
The Influence of Green Accounting, Tax Aggressiveness and Media Exposure on Corporate Social Responsibility Disclosure Triana, Zhenata Rizki; Septiawati, Rohma; Rachpriliani, Awaliawati
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 1 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i1.9666

Abstract

Environmental and Social Responsibility is a vital aspect that every company must address to create sustainable profits. Factors influencing corporate social responsibility disclosure include green accounting, tax aggressiveness, and media exposure. This quantitative study is designed to explore the impact of green accounting, tax aggressiveness, and media exposure on corporate social responsibility disclosure. Using secondary data from 80 LQ45 companies listed on the Indonesia Stock Exchange during the 2019-2022 period, this study applied purposive sampling and Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis using SmartPLS 3 software. The findings show that green accounting and tax aggressiveness have a positive influence on corporate social responsibility disclosure, while media exposure has no meaningful influence. This indicates that sustainable accounting practices and companies' strategies to reduce their tax burden aggressively contribute positively to their CSR transparency
Co-Authors Agus, Moch Agus Ariffianto Apriani Sujaya, Fista Arimurti, Trias Astriani, Devi Azmi, Alya Dian Nurul Cahyani, Alfina Daiva, Arya Dewi, Rizka Hamala Dhevindy Damayanti Fatihah, Dhea Imroatul Harahap, Puspita Wulandari Hidayat, Ferdyansyah Istianingsih Isyanto, H. Puji Kiryanto Kiryanto Kulsum, Nursinda Lilis Lasmini Lukita, Carolyn Marina, Nina Marliani, Sari Mila Maulida Mutmainah, Muti Siti Nasihin, Ihsan Nurfadila, Dida Oktaviani, Susi Paramansyah, Arman Puspitasari, Meliana Rachpriliani, Awaliawati Rahayu, Septiana saniah saniah Savitri, Citra Shabira, Adella Haifa Sujaya, Fista A. Sujaya, Fista Apriani Suliawati, Mega Suryadipraja, Rian Permana Suryani, Sevi Indah Triana, Zhenata Rizki Widya, Aishah Yani, Dini Yanti Yanti Yanti Yuliyana, Yuliyana