Nilai Perusahaan: Tanggung-Jawab Sosial, Penghindaran Pajak dan Manajemen Laba - Nelli Novyarni; Ika Cahyasari; Reni Harni; Kartijo Kartijo; Dwi Rahayu (IKRAITH-EKONOMIKA, 2025)
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