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All Journal Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Moneter : Jurnal Akuntansi dan Keuangan Scientific Journal of Reflection : Economic, Accounting, Management and Business Inovasi: Jurnal Ilmiah Ilmu Manajemen Nusantara Science and Technology Proceedings Akrab Juara : Jurnal Ilmu-ilmu Sosial Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Social and Management Studies (IJOSMAS) AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Jurnal Ekonomi, Manajemen, Akuntansi
Andi Martias
Universitas Bina Sarana Informatika
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Journal : Jurnal Ekonomi, Manajemen, Akuntansi

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Pengaruh Agresivitas Pajak dan Media Exposure Terhadap Corporate Social Responsibility Dengan Ukuran Perusahaan Sebagai Moderasi Siti Rohmah; Rahma Wiyanti; Andi Martias
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5838

Abstract

This study aims to analyze the impact of tax aggressiveness and media exposure on corporate social responsibility (CSR), with company size serving as a moderating factor. Tax aggressiveness and media exposure are the independent variables, while CSR is the dependent variable. Additionally, this research investigates whether company size can either strengthen or weaken the effects of tax aggressiveness and media exposure on CSR. The study sample consists of food and beverage companies listed on the Indonesia Stock Exchange from 2018 to 2022, totaling 18 companies observed over five years. Using purposive sampling, the final sample size is 90 observations. Hypotheses are tested using multiple regression analysis and Moderated Regression Analysis (MRA). The findings reveal that tax aggressiveness influences CSR, while media exposure does not. Furthermore, company size does not moderate the relationship between tax aggressiveness and CSR or between media exposure and CSR.
Co-Authors Agni Isador Harsapranata Ahmad Rais Ruli Aprillia aprillia Dede Suleman Fahmi Kamal, Fahmi Fendi Saputra Firstianty Wahyuhening Fibriany Lukman Hakim Mety Titin Herawaty Nurvi Oktiani Rahma Wiyanti Rahma Wiyanti Rahmat Novari Refindo Pradikta Rulando Rohimah, Luthfia sabil sabil, sabil seno sudarmono Hadi Shanty Nurrochma Kusuma Putri Shintya Nuraliza Kusuma Putri Siti Rohmah Sudirja Sudirja Sudirja Sudirja Sudirja, Sudirja Sugiyah Sugiyah Susan Rachmawati Usran Masahere Wiyanti, Rahma