The Influence of Liquidity, Profitability, Size of the Board of Commissioners and Tax Aggressiveness on Corporate Social Responsibility with Institutional Ownership as a Moderating Variable
Keywords:
Liquidity, Profitability, Board of Commissioners size, Tax Aggressiveness, Corporate Social Responsibility, Institutional OwnershipAbstract
The aim of this research is to determine the effect of liquidity, profitability, size of the board of commissioners and tax aggressiveness on corporate social responsibility with institutional ownership as a moderating variable in food and beverage sector companies listed on the Indonesia Stock Exchange (BEI). The time period is 5 years, namely the 2017-2021 period. The population of this research includes all food and beverage sector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis. The research results show that liquidity has an effect on corporate social responsibility, profitability has an effect on corporate social responsibility, the size of the board of commissioners has no effect on corporate social responsibility, and tax aggressiveness has an effect on corporate social responsibility, institutional ownership cannot moderate the relationship between profitability and corporate social responsibility. Institutional ownership is able to moderate the relationship between liquidity and corporate social responsibility, and institutional ownership cannot moderate the relationship between board size and corporate social responsibility, and institutional ownership cannot moderate the relationship between tax aggressiveness and corporate social responsibility.
References
Asmaul Husna, et al. (2017). "The Influence of Share Ownership Structure, Leverage, Profitability, Size of the Board of Commissioners and Company Growth on CSR Disclosures (In Manufacturing Companies Listed on the IDX for the 2013-2015 Period)". Tanjung Pinang Faculty of Economics, Raja Ali Haji Maritime University, Tanjung Pinang, Islands
Asiah, Nur and Muniruddin, Said. (2018). "The Influence of Company Size, Managerial Ownership, Foreign Ownership, and Independent Board of Commissioners on Corporate Social Responsibility Disclosure (Empirical Study of Manufacturing Companies Listed on the IDX 2010-2014)". Scientific Journal of Accounting Economics Students (JIMEKA), Vol. 3, No. 2. 2018. Pages 265-275. 2581-1002. Faculty of Economics and Business, Syiah Kuala University
Chelsea. (2018). "The Influence of Profitability, Company Size, and Board of Commissioners Size on CSR Disclosure (In Manufacturing Companies Listed on the IDX)". Economic Journal, Vol. 23, No.1, March 2018: 141-153.
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Copyright (c) 2024 Siti Fazriani Siti Fazriani, Dirvi Surya Abbas, S.E, M.Ak (Author)
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