The Influence of Corporate Social Responsibility Disclosure on the Financial Performance, Fiscal Correction and Tax Aggressiveness on Mining Company Listed in Bei

Sari, Diana; Herawati, Happy

The Influence of Corporate Social Responsibility Disclosure on the Financial Performance, Fiscal Correction and Tax Aggressiveness on Mining Company Listed in Bei

dc.contributor.author	Sari, Diana
dc.contributor.author	Herawati, Happy
dc.date.accessioned	2017-01-20T06:40:07Z
dc.date.accessioned	2019-10-21T11:52:23Z
dc.date.available	2017-01-20T06:40:07Z
dc.date.available	2019-10-21T11:52:23Z
dc.date.issued	2016-05-10
dc.description.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.	en_US
dc.identifier.isbn	978-986-89536-9-7
dc.identifier.uri	http://repository.widyatama.ac.id/handle/123456789/7827
dc.language.iso	en	en_US
dc.publisher	International Conference on Social Science and Management, Higher Education Forum (HEF)	en_US
dc.relation.ispartofseries	;KII.CD.0174
dc.subject	Corporate Social Responsibility	en_US
dc.subject	Return on Asset	en_US
dc.subject	Fiscal Correction	en_US
dc.subject	Tax Aggressiveness	en_US
dc.title	The Influence of Corporate Social Responsibility Disclosure on the Financial Performance, Fiscal Correction and Tax Aggressiveness on Mining Company Listed in Bei	en_US
dc.type	Presentation	en_US