Pengaruh Agresivitas Pajak, Media Exposure, Profitabilitas, dan Sertifikat ISO 14001 terhadap Minat Pengungkapan CSR (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2017)

Abstract

This study aimed to examine the effect of Tax Aggressiveness, Media Exposure, Profitability and ISO 14001 Certification on Corporate Social Responsibility. This study was considered as a causative research. The population in this study was all companies manufacturing listed on the Stock Exchange in 2015 until 2017. The sample was determined by the purposive sampling method and obtain 44 companies. Type of data used was secondary data obtained from www.idx.co.id and corporate websites, the method of analysis used is multiple regression analysis. Based on the result of multiple regresion analysis with a significance level of 5%, the result of this study conclded that: (1) Tax Aggressiveness doesn’t have a negative effect on the Corporate Social Resposibility; (2) Media Exposure have a positive effect on the Corporate Social Responsibility; (3) Profitability doesn’t have a positive effect on the Corporate Social Responsibility; (4) ISO 14001 Certification have a positive effect on the Corporate Social Responsibility. The above result, it is suggested: Researchers can the looking the other an idependent variables which affect the Corporate Social Responsibility such as certifiacation ISO 9001,market capitalization dan investor reaction.

Keywords: Corporate Social Responsibility Disclosure, Tax Aggressiveness, Media Exposure, Profitability and ISO 14001 certification.