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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura AKRUAL: Jurnal Akuntansi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Akuntansi Iqtishoduna: Jurnal Ekonomi Islam AKURASI: Jurnal Riset Akuntansi dan Keuangan Journal of Economics and Business Aseanomics Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen Devotion: Journal of Research and Community Service Perspektif Akuntansi juremi: jurnal riset ekonomi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan PROGRESIF Media Riset Akuntansi Auditing & Informasi Journal of Accounting, Management and Economics Research Journal of Artificial Intelligence and Digital Business Jurnal Manajemen Dan Akuntansi Medan Research of Accounting and Governance Research of Economics and Business Jurnal Akuntansi Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Research of Islamic Economics (RIE) Akurasi
Uun Sunarsih
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : ETIKONOMI

 1 
Determinant of The Corporate Social Responsibility Disclosure Uun Sunarsih; N. Nurhikmah
ETIKONOMI Vol 16, No 2 (2017)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.547 KB) | DOI: 10.15408/etk.v16i2.5236

Abstract

Corporate Social Responsibility (CSR) has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional ownership affecting CSR disclosure. This suggests institutional ownership structure can act in monitoring the company. Independent board has not effected on CSR, it failed to monitor the actions of top management. Profitability has not effected on the disclosure of CSR, it enabled the company to have two perspectives on CSR. The most companies view CSR as a deduction from earnings. CSR disclosure has not affect the size of the CSR disclosure area.DOI: 10.15408/etk.v16i2.5236
Good Corporate Governance in Manufacturing Companies Tax Avoidance Uun Sunarsih; Kartika Oktaviani
ETIKONOMI Vol 15, No 2 (2016)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (694.056 KB) | DOI: 10.15408/etk.v15i2.3541

Abstract

This study aimed to examine the effect of good corporate Governance against tax avoidance peroxided by the book tax gap and corporate governance is peroxided by institutional ownership, managerial ownership, independent board, audit committee and audit quality. This study was performed on companies listed on the Stock Exchange on the observation period 2011-2014. The method used is purposive sampling and obtained a sample of 10 companies. The data used is secondary data that can be downloaded through www.idx.co.id and www.sahamok.com.  The results showed that the variables of the board of managerial ownership, independent directors, audit committee, and audit quality effect on tax avoidance while institutional ownership variable has no effect on tax avoidance. It is suspected that institutional ownership as a monitoring tool in any decision taken by the manager does not support an optimal oversight of management performance related to tax evasion.DOI: 10.15408/etk.v15i2.3541
Co-Authors A.A. Ketut Agung Cahyawan W Ade Refany Oktavia Adie Tirtakusuma Adji, Agung Wastu Aninda Eka Putri Anselmus Rufus Kodu Ayushabrina, Fina Azhar Dahlifah Dahlifah Dahlifah, Dahlifah David Sri Kuncoro Dede Firmansyah Deni Sulistyo Dika Fuji Okta Edy Sarwono Erita Oktasari Erna Lovita Fajriati, Feti Fanani, Muhammad Iqbal Ferdiansyah, Ferdiyansyah Ferdiyansyah Ferdiansyah Fitriani, Lusiana Gatot Prabantoro Hadiwijayanti , Siti Syarifah Haerani, Nurah Hamidullah, Rizky Eka Hasan Hasan Hasan Hendarto, Deny Tri Hendryadi Hendryadi Heri Heri Hilwani, Aisyah Hotmavica Natalia Hudi, Norman Alam Iswandi Jihan Alfadila Kartika Oktaviani Kirioma, Rosalinda Kuncoro, David Sri Laksono Trisnantoro Lies Zulfiati Lovita, Erna Mansyur, Muhamad Ondoh Meitry Nurachma Wijayantie Moh. Arief Budiman Mustika, Maya N. Nurhikmah Nasution, Nursanita Natalia, Hotmavica Nugroho, Danang Widhi Nurdiana, Lila Nursanita Nursanita Okta, Agatha Danar Kristia Oktavia, Ade Refany Pradilla, Sabhita Aufa Pranggoro, Kukuh Preztika Ayu Ardheta Puput Handayani Puput Handayani, Puput Purbojati, Nurrakhman Rahmat, Nur Rimi Gusliana Mais Rina Marlina Ririn Widyastuti Wulaningsih Rizky Eka Hamidullah Roberto Josua F. Hasibuan Rozan Alkhoiri Saritah, Siti Siti Aisah Rahmah Wati Sitio, Maha Pradana Stalia, Sela Stefani Darmawan Sukamto Sukamto Suryadi, Arief SURYANI Timothy Tanujaya Toto Rusmanto Umaaya, Zainal Wastuaji, Agung