Faktor-Faktor Yang Mempengaruhi Corporate Social Responsibility Pada Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Iindonesia Tahun 2018-2022
| Main Authors: | febrianti, pepti, Mikial, Msy, Armereo, Crystha |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Publika Citra Media
, 2024
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| Subjects: | |
| Online Access: |
https://jurnal.publikacitramedia.com/index.php/jna/article/view/52 https://jurnal.publikacitramedia.com/index.php/jna/article/view/52/36 |
| ctrlnum |
article-52 |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">Faktor-Faktor Yang Mempengaruhi Corporate Social Responsibility Pada Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Iindonesia Tahun 2018-2022</title><creator>febrianti, pepti</creator><creator>Mikial, Msy</creator><creator>Armereo, Crystha</creator><subject lang="en-US">Tax Aggressiveness</subject><subject lang="en-US">Liquidity</subject><subject lang="en-US">Corporate Social Responsibility</subject><description lang="en-US">This research aims to determine the factors that influence corporate social responsibility in property and real estate companies listed on the Indonesian Stock Exchange in 2018-2022. This research uses a quantitative type of research with a sampling technique using a purposive sampling method and a data collection technique using documentation data taken from the Indonesian Stock Exchange. Data were analyzed using descriptive statistical tests, normality tests, classical assumption tests, multiple linear regression tests, hypothesis tests and coefficient of determination tests with the help of SPSS. The results of this research show that simultaneously tax aggressiveness and liquidity have an effect on corporate social responsibility in property and real estate companies listed on the Indonesian Stock Exchange in 2018-2022, then partially tax aggressiveness has no effect on Corporate Social Responsibility in property and real estate companies listed on the Indonesian Stock Exchange in 2018-2022, while liquidity influences Corporate Social Responsibility in property and real estate companies listed on the Indonesian Stock Exchange in 2018-2022.</description><publisher lang="en-US">Publika Citra Media</publisher><date>2024-05-01</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://jurnal.publikacitramedia.com/index.php/jna/article/view/52</identifier><identifier>10.62237/jna.v1i2.52</identifier><source lang="en-US">Jurnal Nusa Akuntansi; Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024; 264-285</source><source>3031-8076</source><source>3031-805X</source><language>eng</language><relation>https://jurnal.publikacitramedia.com/index.php/jna/article/view/52/36</relation><rights lang="en-US">Copyright (c) 2024 pepti febrianti, Msy Mikial, Crystha Armereo</rights><rights lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</rights><recordID>article-52</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File Journal:eJournal |
| author |
febrianti, pepti Mikial, Msy Armereo, Crystha |
| title |
Faktor-Faktor Yang Mempengaruhi Corporate Social Responsibility Pada Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Iindonesia Tahun 2018-2022 |
| publisher |
Publika Citra Media |
| publishDate |
2024 |
| topic |
Tax Aggressiveness Liquidity Corporate Social Responsibility |
| url |
https://jurnal.publikacitramedia.com/index.php/jna/article/view/52 https://jurnal.publikacitramedia.com/index.php/jna/article/view/52/36 |
| contents |
This research aims to determine the factors that influence corporate social responsibility in property and real estate companies listed on the Indonesian Stock Exchange in 2018-2022. This research uses a quantitative type of research with a sampling technique using a purposive sampling method and a data collection technique using documentation data taken from the Indonesian Stock Exchange. Data were analyzed using descriptive statistical tests, normality tests, classical assumption tests, multiple linear regression tests, hypothesis tests and coefficient of determination tests with the help of SPSS. The results of this research show that simultaneously tax aggressiveness and liquidity have an effect on corporate social responsibility in property and real estate companies listed on the Indonesian Stock Exchange in 2018-2022, then partially tax aggressiveness has no effect on Corporate Social Responsibility in property and real estate companies listed on the Indonesian Stock Exchange in 2018-2022, while liquidity influences Corporate Social Responsibility in property and real estate companies listed on the Indonesian Stock Exchange in 2018-2022. |
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