PENGARUH KARAKTERISTIK EKSEKUTIF TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY : AGRESIVITAS PAJAK SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Non Keuangan yang terdaftar di BEI Tahun 2012-2013)

ISTRIASIH, Nur and YUYETTA, Etna Nur Afri (2015) PENGARUH KARAKTERISTIK EKSEKUTIF TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY : AGRESIVITAS PAJAK SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Non Keuangan yang terdaftar di BEI Tahun 2012-2013). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to examine the influence of characteristics risk-taking executive with corporate social responsibility (CSR) disclosure through tax aggressiveness as an intervening variable. The population of this study was non-financial companies listed in Indonesia Stock Exchange (ISX) in 2012-2013. There are three results of this study. First result of this study showed that the characteristics risk taker executive significantly and positive related to aggressiveness of corporate taxes. A company that has a risk-taking executives have a greater possibility to commit acts of tax aggressiveness than a company which has a risk-averse executive. Second, this study showed that tax aggressiveness significantly and negative related to CSR disclosure. Companies that have a low level of tax aggressiveness resulting company would disclose CSR greater than the firm that does tax aggressiveness. And third result showed that tax aggressiveness can’t mediate the relationship of characteristics executive to CSR disclosure.

Item Type:Thesis (Undergraduate)
Additional Information:characteristics risk-taking executive, corporate tax aggressiveness, CSR, CSR disclosure
Uncontrolled Keywords:characteristics risk-taking executive, corporate tax aggressiveness, CSR, CSR disclosure
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:47069
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:08 Dec 2015 11:08
Last Modified:08 Dec 2015 11:08

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