The Influence of Tax Aggressiveness, Profitability, Leverage, and Company Age on Corporate Social Responsibility Disclosure (CSRD) in the Consumer Cyclicals Sector
Keywords:
Tax Aggressiveness, Profitability, Leverage, and Company AgeAbstract
This research was conducted using secondary data on financial reports that have been published on the official websites of each company that are included in the consumer cyclicals category by downloading the financial report data. The population in this research is consumer cyclical sector companies in Indonesia in 2017-2021. By using a non-probability sampling method, the total sample obtained in this research was 60 data from 6 consumer cyclical companies. The analytical method used in this research is multiple regression analysis using eviews software version 10 and Microsoft Excel 2016. Based on research, it shows that the influence of tax aggressiveness, profitability, leverage and company age together have an influence on corporate social responsibility disclosure ( CSRD )
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Copyright (c) 2023 Dela Yulia, Dirvi Surya Abbas (Author)
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Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
