Jurnal Nusa Akuntansi
Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024

Faktor-Faktor Yang Mempengaruhi Corporate Social Responsibility Pada Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Iindonesia Tahun 2018-2022

febrianti, pepti (Unknown)
Mikial, Msy (Unknown)
Armereo, Crystha (Unknown)



Article Info

Publish Date
01 May 2024

Abstract

This research aims to determine the factors that influence corporate social responsibility in property and real estate companies listed on the Indonesian Stock Exchange in 2018-2022. This research uses a quantitative type of research with a sampling technique using a purposive sampling method and a data collection technique using documentation data taken from the Indonesian Stock Exchange. Data were analyzed using descriptive statistical tests, normality tests, classical assumption tests, multiple linear regression tests, hypothesis tests and coefficient of determination tests with the help of SPSS. The results of this research show that simultaneously tax aggressiveness and liquidity have an effect on corporate social responsibility in property and real estate companies listed on the Indonesian Stock Exchange in 2018-2022, then partially tax aggressiveness has no effect on Corporate Social Responsibility in property and real estate companies listed on the Indonesian Stock Exchange in 2018-2022, while liquidity influences Corporate Social Responsibility in property and real estate companies listed on the Indonesian Stock Exchange in 2018-2022.

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Journal Info

Abbrev

jna

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Nusa Akuntansi bertujuan untuk mempublikasikan penelitian di bidang akuntansi yang berkaitan dengan perpajakan, laporan keuangan, auditing, dan sistem informasi akuntansi dalam meningkatkan pengembangan ilmu pengetahuan melalui penelitian serta untuk mengetahui sumber referensi yang berkaitan ...