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PENGARUH AGRESIVITAS PAJAK, CORPORATE SOCIAL RESPONSIBILITY DAN KOMISARIS INDEPENDEN TERHADAP SUSTAINABILITY REPORT (STUDI PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020)

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The study aims to examine the effect of Tax Aggressiviness, Corporate Social Responsibility, and Independent Commissioner on Sustainability Report. The data type in this research was secondary data which was the financial report and sustainability report listed in Indonesian Stock Exchange. The population in this study was LQ45 index companies on 2016-2020. The sampel was taken by using purposive sampling method with total 12 observation samples. Analysis technique in this paper used Multiple Linear Regression using SPSS 25.0 program. The result of this study was variabel tax aggressiviness and independent commissioners have no and no significant effect on the sustainability report, while corporate social responsibility has a significant positive effect on sustainability report. Liminations on this study were that sample used is only 12 companies that meet the criteria because there are still companies that are not consistently listed on the LQ45 index on the Indonesia Stock Exchange and some companies also do not publish a sustainability report every year. Researchers also conducted measurements manually by looking at the company’s financial statements and sustainability reports. This study also uses indicators that are different from previous studies, as well corporate governance variables that only independent commissioners use.

Availability
Inventory Code Barcode Call Number Location Status
2207003570T78012T780122022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T780122022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi.,
Collation
xix, 61 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
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No other version available

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