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Pengaruh Tax Avoidance dan Corporate Governance Structure terhadap CSR Disclosure, serta Dampak CSR Disclosure terhadap Stock Return Pada Perusahaan Non Keuangan TBK. Indonesia Periode 2010-2019

Lubis, Farah Nurfithriyani - ; Dr. Dewi Hanggraeni, S.E., M.B.A. (Pembimbing/Promotor) - ;

This study analyse the effect of tax avoidance and corporate governance structure projected by family members, foreign members, and the proportion of women on board members on CSR disclosure activities in non-financial companies listed on the Indonesia Stock Exchange for 2010 ? 2019. This study also analyses the effect of CSR disclosure activities on the level of stock return. The results indicate that corporate tax avoidance has no significant effect on CSR disclosure activities. In addition, businesses with a corporate governance structure consisting of family members, foreign members, and the proportion of women on board members also give mixed results. Companies with family and foreign on board members have a negative effect on CSR disclosure activities. Meanwhile, the proportion of women on board members has a positive effect on CSR disclosure activities. Finally, this study shows that companies with CSR disclosure activities have a positive effect on stock returns. This finding has important implications for managers, policymakers and investors in Indonesia.Ada Tabel


Ketersediaan

Call NumberLocationAvailable
12766PSB lt.2 - Karya Akhir1
PenerbitDepok: Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Indonesia 2021
Edisi-
SubjekCorporate governance
Stock return
Tax avoidance
CSR Disclosure
Family Members
ISBN/ISSN-
Klasifikasi-
Deskripsi Fisikxvi, 133 p. ; diagr. ; 30 cm
Info Detail Spesifik-
Other Version/RelatedTidak tersedia versi lain
Lampiran BerkasTidak Ada Data

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