PENGARUH TAX PLANNING, KEPEMILIKAN SAHAM PEMERINTAH, DAN BIAYA OPERASI TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

Angre, Gaby Mardevintya (2014) PENGARUH TAX PLANNING, KEPEMILIKAN SAHAM PEMERINTAH, DAN BIAYA OPERASI TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR). S1 thesis, Universitas Negeri Jakarta.

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Abstract

Gaby Mardevintya Angre, 2014: The Influence Of Tax Planning, Government’s Ownership, and Operational Cost Towards Corporate Social Responsibility (CSR) Disclosure. Advisors : (I) Indra Pahala, SE, M.Si.; (II) Tresno Eka Jaya, SE, M.Akt. This research aimed to examine the effect of tax planning, government’s ownership, and operational cost towards corporate social responsibility (CSR) disclosure in BUMN companies listed at Indonesian Stock Exchange during 20092012. This research is using purposive sampling method to determine the sample and resulted 13 (thirteen) companies as research sample. This research uses multiple regression method to test the hypothesis at 5% significance. This research proved that there’s a significant positive influence between tax planning and CSR disclosure. There’s a significant negative influence between government’s ownership and CSR disclosure. There’s a no significant positive influence between operational cost and CSR disclosure. Independent variable proposed in this research (tax planning, government’s ownership, and operational cost) can be explained by dependent variable that CSR disclosure by 35,7%.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Indra Pahala, SE, M.Si. Pembimbing II: Tresno Eka Jaya, SE, M.Akt.
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Biaya (Cost Accounting)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Helda Romauli Siregar
Date Deposited: 02 Mar 2018 04:12
Last Modified: 02 Mar 2018 04:12
URI: http://repository.fe.unj.ac.id/id/eprint/3486

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