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All Journal Jurnal Akuntansi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Maria Eugenia Hastuti
Universitas Surabaya
Economics, Econometrics & Finance Social Sciences

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CORPORATE SOCIAL RESPONSIBILITY DAN EARNINGS MANAGEMENTS: SUDUT PANDANG STAKEHOLDER THEORY Novi Kantasilo Tan; Permata ayu widyasari; Maria Eugenia Hastuti
JURNAL AKUNTANSI Vol 9, No 2 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i2.110

Abstract

This study aims to examine the effect of corporate social responsibility on earnings management. Earnings management, as the dependent variable, is proxied by discretionary accruals (DACC). While corporate social responsibility, as an independent variable, is measured by adjusted GRI standards. This study uses sample manufacturing companies listed on the Indonesia Stock Exchange during the period 2012-2016. The number of samples used in this study amounted to 423. The findings, based on the linear regression method, indicate that corporate social responsibility has a significant negative effect on earnings management.  To conform to the result, a robustness test was performed and found a significant negative relationship between dummy corporate social responsibility and earnings management. Dummy 1 for the company which disclose CSR above average, 0 for the company disclose CSR below average. So it can be concluded that the company that focuses on corporate social responsibility has lower earnings management. For leverage, size, and ROA, as control variables, showed no significant effect on earnings management.
TAX AMNESTY, CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK Cindy Muljadi; Maria Eugenia Hastuti; Hari Hananto
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 2 (2022): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.352 KB) | DOI: 10.25105/jipak.v17i2.12864

Abstract

Some elements of this research are important elements in the company, but also become one of the elements of the company to do tax avoidance. This study aims to prove empirically the effect of tax amnesty, Corporate Social Responsibility (CSR), and Good Corporate Governance (GCG) on tax avoidance by companies. The data in this study used a sample of all non-financial sector companies that have been listed on the IDX with a total sample of 591 companies for 3 years, selected using purposive sampling technique. The hypothesis that was tested using multiple linear regression models. The results showed that the tax amnesty had a positive and significant effect on tax avoidance. CSR has a positive and significant effect on tax avoidance. Meanwhile, GCG which is proxied by independent commissioners and audit committee has a negative and significant effect on tax avoidance.
Co-Authors Cindy Muljadi Hari Hananto Novi Kantasilo Tan Permata ayu widyasari