The Relationship among Media Exposure, Taxes Aggressiveness, and Corporate Governance on CSR Disclosure

Agustin Palupi ()
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Agustin Palupi: Trisakti School of Management Jakarta, Indonesia Author-2-Name: Author-2-Workplace-Name: Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:

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Abstract: Objective - Corporate social responsibility disclosure (CSRD) is an interesting issue, which has an influence on the decision of an investor when deciding whether to invest in a company. This study examines the empirical evidence about the factors which influence CSRD. The factors include media exposure, taxes aggressiveness, and corporate governance. Methodology/Technique - This study uses companies listed in the non-financial sector on the Indonesian Stock Exchange between 2014-2016. There are 64 companies that meet these criteria using a purposive sampling method. Finding - The results show that media exposure, taxes aggressiveness, institutional ownership, independent commissioner, and firm size have an influence on corporate social responsibility disclosure. Firm age, leverage, profitability, liquidity, and managerial ownership have no influence toward corporate social responsibility disclosure. Type of Paper - Empirical

Keywords: Corporate Social Responsibility; Media Exposure; Taxes Aggressiveness; Firm Age; Leverage; Profitability; Liquidity; Institutional Ownership; Managerial Ownership; Independent Commissioner. (search for similar items in EconPapers)
JEL-codes: M14 M19 M41 (search for similar items in EconPapers)
Pages: 10
Date: 2019-12-31
New Economics Papers: this item is included in nep-cfn and nep-sea
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Published in Accounting and Finance Review, Volume 4, Issue 4

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