Pengaruh Profitabilitas, Agresivitas Pajak dan Kinerja Lingkungan Terhadap Pengungkapan Corporate Social Responsibility (CSR

Baitina, Titin Nur (2023) Pengaruh Profitabilitas, Agresivitas Pajak dan Kinerja Lingkungan Terhadap Pengungkapan Corporate Social Responsibility (CSR. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

This study aims to determine the effect of profitability, tax aggressiveness, and environmental performance on corporate social responsibility. The type of research used in this research is quantitative research using secondary data in the form of financial reports. The analytical method used in this study consisted of classical assumption test, multiple linear regression analysis, and hypothesis testing using SPSS version 25. Sampling was carried out using purposive sampling technique. The number of samples in this study were 52 samples from 13 companies in the primary basic material listed on the IDX for the 2019-2022 period. Based on the results of tests that have been carried out, the environmental performance has a significant positive effect on corporate social responsibility. Profitability has no effect and is not significant on corporate social responsibility. Tax aggressiveness has no effect and is not significant on corporate social responsibility.

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