Analisis Manajemen Laba, Penghindaran Pajak, Tata Kelola Terhadap Tanggung Jawab Sosial
Abstract
This study focuses on explaining the correlation between earnings management, tax avoidance, and the mechanism of corporate governance of public listed companies on the Indonesia Stock Exchange (IDX). Disclosure of corporate social responsibility is the dependent variable tested, while the independent variables used include earnings management, tax avoidance, corporate governance and ownership structure. Company size and leverage are the control variables used in this test. This research was conducted using secondary data and panel regression methods. This study uses statistical programs such as SPSS and eviews. The research sample amounted to 2,160 data or equivalent to 432 companies listed on the Indonesia Stock Exchange in the 2014-2018 periods. The results of this study shows that the independent director variable, company size, leverage and foreign ownership had a significant effect, while earnings management, tax avoidance, managerial ownership, institutional ownership, the size of the board of directors and commissioners did not each have a significant effect on disclosure of corporate social responsibility.
Keywords:
corporate social responsibility, earnings management, tax avoidance, good corporate governance
References
Al-Ajmi, M., Al-Mutairi, A., & Al-Duwaila, N. (2015). Corporate social disclosure practices in Kuwait. International Journal of Economics and Finance, 7(9), 244.
Alkababji, M. W. (2014). Voluntary disclosure on corporate social responsibility: a study on the annual reports of Palestinian Corporations. European Journal of Accounting Auditing and Finance Research, 2(4), 59-82.
Amalia, D. (2014). Pengaruh Karakteristik Perusahaan Terhadap Corporate Social Responsibility Disclosure di Bursa Efek Indonesia. Media Riset Akuntansi, 3(1), Hal-34.
Appuhami, R., & Tashakor, S. (2017). The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms. Australian Accounting Review, 27(4), 400-420.
Chek, I. T., Mohamad, Z. Z., Yunus, J., & Norwani, N. M. (2013). Corporate social responsibility (CSR) disclosure in consumer products and plantation industry in Malaysia. American International Journal of Contemporary Research, 3(5), 118-125.
Dias, A., Rodrigues, L. L., & Craig, R. (2017). Corporate governance effects on social responsibility disclosures. Australasian Accounting Business and Finance Journal, 11(2).
Djuitaningsih, T., & Marsyah, W. A. (2013). Pengaruh Manajemen Laba dan Mekanisme Corporate Governance Terhadap Corporate Social Responsibility Disclosure. Media Riset Akuntansi, 2(2).
Ebiringa, O. T., Yadirichukwu, E., Chigbu, E. E., & Ogochukwu, O. J. (2013). Effect of firm size and profitability on corporate social disclosures: The Nigerian Oil and Gas sector in Focus. British Journal of Economics, Management & Trade, 3(4), 563-574.
Esa, E., & Anum Mohd Ghazali, N. (2012). Corporate social responsibility and corporate governance in Malaysian government-linked companies. Corporate Governance: The international journal of business in society, 12(3), 292-305.
Huang, H., & Zhao, Z. (2016). The influence of political connection on corporate social responsibility——evidence from Listed private companies in China. International Journal of Corporate Social Responsibility, 1(1), 9.
Jia, M., & Zhang, Z. (2013). Managerial Ownership and Corporate Social Performance: Evidence from Privately Owned Chinese Firms’ Response to the Sichuan Earthquake. Corporate Social Responsibility and Environmental Management, 20(5), 257–274.
Juhmani, O. (2014). Determinants of corporate social and environmental disclosure on websites: The case of Bahrain. Universal Journal of Accounting and Finance, 2(4), 77-87.
Khan, A., Muttakin, M. B., & Siddiqui, J. (2013). Corporate governance and corporate social responsibility disclosures: Evidence from an emerging economy. Journal of business ethics, 114(2), 207-223.
Laksmitaningrum, C. F., & Purwanto, A. (2013). Analisis Pengaruh Karakteristik Perusahaan, Ukuran Dewan Komisaris dan Struktur Kepemilikan Terhadap Pengungkapan CSR (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011) (Doctoral dissertation, Fakultas Ekonomika dan Bisnis).
Landry, S., Deslandes, M., & Fortin, A. (2013). Tax Aggressiveness, Corporate Social Responsibility, and Ownership Structure. Journal of Accounting, Ethics & Public Policy, 14(3), 611–645.
Lanis, R., & Richardson, G. (2012). Corporate Social Responsibility and Tax Aggressiveness : An Empirical Analysis. Journal of Accounting and Public Policy, 31(1), 86–108.
Lanis, R., & Richardson, G. (2013). Corporate Social Responsibility and Tax Aggressiveness: A Test of Legitimacy Theory. Accounting, Auditing & Accountability Journal, 26(1), 75–100.
Masyitah, E. (2017). Faktor-Faktor Yang Mempengaruhi Pengungkapan Sosial (Social Disclosure) Dalam Laporan Keuangan Tahunan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Al-Qasd Islamic Economic Alternative, 1(1), 52-70.
Mulyadi, M. S., & Anwar, Y. (2012). Influence of corporate governance and profitability to corporate CSR disclosure. International Journal of Arts and Commerce, 1(7), 29-35.
Muttakin, M. B., Khan, A., & Subramaniam, N. (2015). Firm characteristics, board diversity and corporate social responsibility: evidence from Bangladesh. Pacific Accounting Review, 27(3), 353-372.
Muttakin, M. B., & Subramaniam, N. (2015). Firm ownership and board characteristics: do they matter for corporate social responsibility disclosure of Indian companies?. Sustainability Accounting, Management and Policy Journal, 6(2), 138-165.
Naseem, M. A., Rehman, R. U., Ikram, A., & Malik, F. (2017). Impact of board characteristics on corporate social responsibility disclosure. Journal of Applied Business Research, 33(4), 801.
Naser, K., & Hassan, Y. (2013). Determinants of corporate social responsibility reporting: evidence from an emerging economy.
Octaviana, N. E., & Rohman, A. (2014). Pengaruh Agresivitas Pajak Terhadap Corporate Social Responsibility: Untuk Menguji Teori Legistimasi (Studi Empiris Pada Perusahaan Pertambangan Dan Properti Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2012) (Doctoral dissertation, Fakultas Ekonomika dan Bisnis).
Pradana, F. A., & Suzan, L. (2016). Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, Dan Umur Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (csr)(studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Dalam Bursa Efek Indonesia Periode 2011-2014). eProceedings of Management, 3(1).
Rahayu, M. P., & Darmawan, J. (2017, November). Pengaruh Agresivitas Pajak Terhadap Corporate Social Responsibility. In Prosiding Seminar Nasional Darmajaya (Vol. 1, No. 1, pp. 541-558).
Rahman, I. M. A., & Ismail, K. N. I. K. (2016). The effects of political connection on corporate social responsibility disclosure–evidence from listed companies in Malaysia.
Ramdhaningsih, A. (2013). Pengaruh indikator good corporate governance dan profitabilitas pada pengungkapan corporate social responsibility. E-Jurnal Akuntansi, 368-386.
Ratnasari, N., & Meita, I. (2017). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Dengan Kepemilikan Institusional Sebagai Variabel Moderasi. Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 2, 201-214.
Rouf, D. (2011). The corporate social responsibility disclosure: A study of listed companies in Bangladesh.
Sadou, A., Alom, F., & Laluddin, H. (2017). Corporate social responsibility disclosures in Malaysia: evidence from large companies. Social Responsibility Journal, 13(1), 177-202.
Setyarini, Y., & Paramitha, M. (2011). Pengaruh Mekanisme Good Corporate Governance terhadap Corporate Social Responsibility. Jurnal kewirausahaan, 5(2), 10-17.
Uwuigbe, O. R. (2011). An empirical investigation of the association between firms' characteristics and corporate social disclosures in the Nigerian financial sector. Journal of Sustainable Development in Africa, 13(1), 60-74.
Uwuigbe, U., & Egbide, B. C. (2012). Corporate Social Responsibility Disclosures in Nigeria: A Study of Listed Financial and Non-Financial Firms. J. Mgmt. & Sustainability, 2, 160.
Alkababji, M. W. (2014). Voluntary disclosure on corporate social responsibility: a study on the annual reports of Palestinian Corporations. European Journal of Accounting Auditing and Finance Research, 2(4), 59-82.
Amalia, D. (2014). Pengaruh Karakteristik Perusahaan Terhadap Corporate Social Responsibility Disclosure di Bursa Efek Indonesia. Media Riset Akuntansi, 3(1), Hal-34.
Appuhami, R., & Tashakor, S. (2017). The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms. Australian Accounting Review, 27(4), 400-420.
Chek, I. T., Mohamad, Z. Z., Yunus, J., & Norwani, N. M. (2013). Corporate social responsibility (CSR) disclosure in consumer products and plantation industry in Malaysia. American International Journal of Contemporary Research, 3(5), 118-125.
Dias, A., Rodrigues, L. L., & Craig, R. (2017). Corporate governance effects on social responsibility disclosures. Australasian Accounting Business and Finance Journal, 11(2).
Djuitaningsih, T., & Marsyah, W. A. (2013). Pengaruh Manajemen Laba dan Mekanisme Corporate Governance Terhadap Corporate Social Responsibility Disclosure. Media Riset Akuntansi, 2(2).
Ebiringa, O. T., Yadirichukwu, E., Chigbu, E. E., & Ogochukwu, O. J. (2013). Effect of firm size and profitability on corporate social disclosures: The Nigerian Oil and Gas sector in Focus. British Journal of Economics, Management & Trade, 3(4), 563-574.
Esa, E., & Anum Mohd Ghazali, N. (2012). Corporate social responsibility and corporate governance in Malaysian government-linked companies. Corporate Governance: The international journal of business in society, 12(3), 292-305.
Huang, H., & Zhao, Z. (2016). The influence of political connection on corporate social responsibility——evidence from Listed private companies in China. International Journal of Corporate Social Responsibility, 1(1), 9.
Jia, M., & Zhang, Z. (2013). Managerial Ownership and Corporate Social Performance: Evidence from Privately Owned Chinese Firms’ Response to the Sichuan Earthquake. Corporate Social Responsibility and Environmental Management, 20(5), 257–274.
Juhmani, O. (2014). Determinants of corporate social and environmental disclosure on websites: The case of Bahrain. Universal Journal of Accounting and Finance, 2(4), 77-87.
Khan, A., Muttakin, M. B., & Siddiqui, J. (2013). Corporate governance and corporate social responsibility disclosures: Evidence from an emerging economy. Journal of business ethics, 114(2), 207-223.
Laksmitaningrum, C. F., & Purwanto, A. (2013). Analisis Pengaruh Karakteristik Perusahaan, Ukuran Dewan Komisaris dan Struktur Kepemilikan Terhadap Pengungkapan CSR (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011) (Doctoral dissertation, Fakultas Ekonomika dan Bisnis).
Landry, S., Deslandes, M., & Fortin, A. (2013). Tax Aggressiveness, Corporate Social Responsibility, and Ownership Structure. Journal of Accounting, Ethics & Public Policy, 14(3), 611–645.
Lanis, R., & Richardson, G. (2012). Corporate Social Responsibility and Tax Aggressiveness : An Empirical Analysis. Journal of Accounting and Public Policy, 31(1), 86–108.
Lanis, R., & Richardson, G. (2013). Corporate Social Responsibility and Tax Aggressiveness: A Test of Legitimacy Theory. Accounting, Auditing & Accountability Journal, 26(1), 75–100.
Masyitah, E. (2017). Faktor-Faktor Yang Mempengaruhi Pengungkapan Sosial (Social Disclosure) Dalam Laporan Keuangan Tahunan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Al-Qasd Islamic Economic Alternative, 1(1), 52-70.
Mulyadi, M. S., & Anwar, Y. (2012). Influence of corporate governance and profitability to corporate CSR disclosure. International Journal of Arts and Commerce, 1(7), 29-35.
Muttakin, M. B., Khan, A., & Subramaniam, N. (2015). Firm characteristics, board diversity and corporate social responsibility: evidence from Bangladesh. Pacific Accounting Review, 27(3), 353-372.
Muttakin, M. B., & Subramaniam, N. (2015). Firm ownership and board characteristics: do they matter for corporate social responsibility disclosure of Indian companies?. Sustainability Accounting, Management and Policy Journal, 6(2), 138-165.
Naseem, M. A., Rehman, R. U., Ikram, A., & Malik, F. (2017). Impact of board characteristics on corporate social responsibility disclosure. Journal of Applied Business Research, 33(4), 801.
Naser, K., & Hassan, Y. (2013). Determinants of corporate social responsibility reporting: evidence from an emerging economy.
Octaviana, N. E., & Rohman, A. (2014). Pengaruh Agresivitas Pajak Terhadap Corporate Social Responsibility: Untuk Menguji Teori Legistimasi (Studi Empiris Pada Perusahaan Pertambangan Dan Properti Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2012) (Doctoral dissertation, Fakultas Ekonomika dan Bisnis).
Pradana, F. A., & Suzan, L. (2016). Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, Dan Umur Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (csr)(studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Dalam Bursa Efek Indonesia Periode 2011-2014). eProceedings of Management, 3(1).
Rahayu, M. P., & Darmawan, J. (2017, November). Pengaruh Agresivitas Pajak Terhadap Corporate Social Responsibility. In Prosiding Seminar Nasional Darmajaya (Vol. 1, No. 1, pp. 541-558).
Rahman, I. M. A., & Ismail, K. N. I. K. (2016). The effects of political connection on corporate social responsibility disclosure–evidence from listed companies in Malaysia.
Ramdhaningsih, A. (2013). Pengaruh indikator good corporate governance dan profitabilitas pada pengungkapan corporate social responsibility. E-Jurnal Akuntansi, 368-386.
Ratnasari, N., & Meita, I. (2017). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Dengan Kepemilikan Institusional Sebagai Variabel Moderasi. Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 2, 201-214.
Rouf, D. (2011). The corporate social responsibility disclosure: A study of listed companies in Bangladesh.
Sadou, A., Alom, F., & Laluddin, H. (2017). Corporate social responsibility disclosures in Malaysia: evidence from large companies. Social Responsibility Journal, 13(1), 177-202.
Setyarini, Y., & Paramitha, M. (2011). Pengaruh Mekanisme Good Corporate Governance terhadap Corporate Social Responsibility. Jurnal kewirausahaan, 5(2), 10-17.
Uwuigbe, O. R. (2011). An empirical investigation of the association between firms' characteristics and corporate social disclosures in the Nigerian financial sector. Journal of Sustainable Development in Africa, 13(1), 60-74.
Uwuigbe, U., & Egbide, B. C. (2012). Corporate Social Responsibility Disclosures in Nigeria: A Study of Listed Financial and Non-Financial Firms. J. Mgmt. & Sustainability, 2, 160.
Published
2022-01-26
How to Cite
Harsono, B., & Susanti, S. (2022). Analisis Manajemen Laba, Penghindaran Pajak, Tata Kelola Terhadap Tanggung Jawab Sosial. Jesya, 5(1), 1002-1017. https://doi.org/https://doi.org/10.36778/jesya.v5i1.680
Section
Articles
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
