PENGARUH UKURAN DEWAN KOMISARIS, LIKUIDITAS DAN AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN

JULIANA, DESTIA (2019) PENGARUH UKURAN DEWAN KOMISARIS, LIKUIDITAS DAN AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN. S1 thesis, Fakultas Ekonomi.

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Abstract

Destia Juliana, 2019: Effects of Board of Commissioners' Size, Liquidity, Tax Aggressiveness on Corporate Social Responsibility Disclosures. State University of Jakarta. This study aims to examine the effect of board size, liquidity, and tax aggressiveness on corporate social responsibility disclosure. This study uses secondary data with a population of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2014- 2016. By using the purposive sampling method carried out in this study, there were 81 total observations obtained during the 3 years of the study. This study uses panel data regression analysis to test the three hypotheses with a significance level of 5% and use Eviews Version 8. Based on the test results of panel data regression analysis, it can be concluded that liquidity has a positive effect on CSR disclosure. While the size of the board of commissioners and tax aggressiveness have no effect on CSR disclosure. Keywords: Board of commissioner size, Liquidity, Tax Aggressiveness, and Disclosure of Corporate Social Responsibility (CSR)

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