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All Journal Jurnal Manajemen Bisnis, Akuntansi dan Keuangan
Triana, Zhenata Rizki
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Decision Sciences, Operations Research & Management

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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 Rachpriliani, Awaliawati Septiawati, Rohma