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All Journal Jurnal EMT KITA IKRA-ITH ABDIMAS IKRA-ITH EKONOMIKA Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Pengabdian Nasional (JPN) Indonesia Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes AJAD : Jurnal Pengabdian kepada Masyarakat PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia PROGRESIF Media Riset Akuntansi Auditing & Informasi Media Ilmiah Akuntansi Cross-border Jurnal Pemberdayaan Nusantara Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat BEGAWE: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Nasional (JPN) Indonesia Indonesian Journal of Community Empowerment Jurnal Akuntansi Joong-Ki Journal of Community Dedication
Nelli Novyarni
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Nilai Perusahaan: Tanggung-Jawab Sosial, Penghindaran Pajak dan Manajemen Laba Nelli Novyarni; Ika Cahyasari; Reni Harni; Kartijo Kartijo; Dwi Rahayu
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v8i3.5532

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR) dan Tax Avoidance terhadap nilai perusahaan dengan manajemen laba sebagai variabel intervening. Objek penelitian ini adalah perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia pada sektor properti dan real estate selama periode 2018-2021. Penelitian ini menggunakan metode kuantitatif dengan sampel sebanyak 59 perusahaan, dimana 12 di antaranya dipilih dan dianalisis menggunakan Eviews 12. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility (CSR memiliki pengaruh signifikan terhadap manajemen laba. Sebaliknya, Tax Avoidance tidak berpengaruh terhadap manajemen laba. Selain itu, nilai perusahaan tidak dipengaruhi oleh Corporate Social Responsibility (CSR), Tax Avoidance, maupun manajemen laba. Penelitian ini juga menemukan bahwa manajemen laba tidak dapat mengintervensi hubungan antara Corporate Social Responsibility (CSR) dan nilai perusahaan, maupun hubungan antaraTax Avoidance dan nilai perusahaan. Temuan ini memberikan wawasan mengenai hubungan antara Corporate Social Responsibility (CSR), Tax Avoidance, dan manajemen laba dalam konteks perusahaan properti dan real estate di Indonesia selama periode 2018-2021ABSTRACTThis research aims to analyze the influence of Corporate Social Responsibility (CSR) and Tax Avoidance on company value with earnings management as an intervening variable. The objects of this research are companies listed on the Indonesian Stock Exchange in the property and real estate sector during the 2018-2021 period. This research uses quantitative methods with a sample of 59 companies, of which 12 were selected and analyzed using Eviews 12. The research results show that Corporate Social Responsibility (CSR has a significant influence on earnings management. On the other hand, Tax Avoidance has no effect on earnings management. Apart from that , company value is not influenced by Corporate Social Responsibility (CSR), Tax Avoidance, or earnings management. This research also finds that earnings management cannot intervene in the relationship between Corporate Social Responsibility (CSR) and company value,nor the relationship between Tax Avoidance and. company value. These findings provide insight into the relationship between Corporate Social Responsibility (CSR), Tax Avoidance, and earnings management in the context of property and real estate companies in Indonesia during the 2018- 2021 period
Co-Authors Ahmad Husen Ahmad Husen Ahmad Husen Aminur, Dede Rizki Anastasia, Yessi Andyarini, Kus Tri Arini Yuliasih Atikah, Destria Ayu Bayu Pratama Bayu Pratama, Bayu Budianto, Alifia Agustina Cahyasari, Ika Christiantoro, Dwi Cikal Rosyayuda Debi Arianti Dedi Karmana Dwi Rahayu Dzaky, Ahmad Naufal Elizabeth Yuswantoro EVI FITRIANI Evie Farida Juliarta Evie Farida Juliarta Fauziyyah Sahar Hannissa Nurrahma Harjanto, Fariz Hutama Putra Harni, Reni Harni, Renii Ika Cahyasari Ikhsana, Julita Yasmien Imelda Aprileny Imelda Aprileny Indriani, Agustina Irvan Noormansyah Kartijo Kartijo Kartijo , Kartijo Kartijo Kartijo Kartijo Kartijo Kartijo, Kartijo Krisnando Kus Tri Andyarini Lidheawati Nuraini Lies Zulfiati Lisna Wati Maserih Maserih Maserih Maserih Maserih Maserih, Maserih Maysa A, Ira Mega Fatimah Rosana Muhamad Abdul Azis Muhammad Anhar Muhammad Luthfi Muhammad Rofi' Alqulyubi Mulya, Abidah Ardelia Nabilah Amanda Nabilla Wini Liestasya Naue, Tresya Febrinasari Nenden Hendayani Noor Fzlinda Fabeil Nora Hutabarat Nurwijayanti Pratiwi, Amreiza Rani Nuraeni Reni Harni Reni Harni Reni Harni Reni Harni Reni Harni Rimi Gusliana Mais Rini Ratnaningsih Risma Wati Rizkha Fadhilah Rutinaias Haholongan Sabillah, Niken Setiawan, Muhammad Rizki Silviana Hidayati Silvy Kartikasari Soni Tri Senjaya Sumitro Sumitro Sumitro Sumitro Sumitro Taufik Hidayat Yessi Anastasia