The Influence of Corporate Social Responsibility Disclosure on the Financial Performance, Fiscal Correction and Tax Aggressiveness on Mining Company Listed in Bei
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Date
2016-05-10
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International Conference on Social Science and Management, Higher Education Forum (HEF)
Abstract
Corporate Social Responsibility can be applied in any company, but the challenges faced by a
different company from the challenges faced by other companies. The mining company is one
of the companies that are interesting to study. This study aims to examine how the influence of
corporate social responsibility disclosure towards the company‘s financial performance, fiscal
correction, and tax aggressiveness on the mining companies listed in BEI.
The independent variable in this study is corporate social responsibility disclosure and the
dependent variables in this study are financial performance, fiscal correction, and tax
aggressiveness. Corporate social responsibility disclosure measured using Global Reporting
Intiative (GRI). Financial performance measured using Return on Asset (ROA). Fiscal
correction measured using comparison of fiscal financial statements and commercial financial
statements. Tax aggressiveness measured using Effective Tax Rates (ETR).
The samples used in this study are 27
mining companies listed and published in the period
2010 to 2012 on the website BEI www.idx.co.id. The research method used in this study is
associative research. Analysis of the data used by researchers is descriptive analysis. Statistical
analysis was used to test the quality of the data and testing hypotheses in this research is to use
Multivariate Analysis of Covariance (MANCOVA).
The result showed that Corporate Social Responsibility (CSR) activities only affects the
fiscal correction, but do not effected on company financial performance and tax
aggressiveness. The resul t showed there are many companies doing CSR activities just to
meet the public pressure and to compliance with the law.
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Keywords
Corporate Social Responsibility, Return on Asset, Fiscal Correction, Tax Aggressiveness