PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN PEMERINTAH, DAN PENGHINDARAN PAJAK TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan BUMN yang ada di Indonesia Tahun 2014)

Abstract

The purpose of this study is to examine the influence of profitability, company size, state ownership, and tax avoidance toward corporate social responsibility on state-owned enterprises (SOEs) that are in Indonesia either listing or not listing on the Indonesia Stock Exchange (BEI) in the year 2014. This study uses secondary data with entire population state-owned enterprises (SOEs) in Indonesia on the year 2014. Sample consists of 50 companies. Sample determined by purposive sampling method. The analytical method used is multiple regression with SPSS 21 software. The results of this study indicate that the variables of profitability and company size positively significant affect corporate social responsibility. While the variables of state ownership and tax avoidance did not significantly affect corporate social responsibility.