Lestari, Melina Indah (2026) Pengaruh Green Accounting, Profitabilitas dan Agresivitas Pajak Terhadap Pengungkapan Corporate Social Responbility. Sarjana (S1) thesis, Universitas Islam 45.
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Abstract
This study aims to determine the effect of Green Accounting profitability, and tax
aggressiveness on corporate social responsibility disclosure.
The type of research used in this study is quantitative research using secondary
data in the form of financial statements. The analysis method used in this study consists of
classical assumption test, multiple linear regression analysis, and hypothesis testing using
SPSS version 27. Sampling was carried out using purposive sampling technique. The
number ofsamplesin thisstudy were 72 samples from 24 property, real estate, and building
construction sector companies listed on the IDX for the 2020-2023 period.
Based on the test results that have been carried out, Green Accounting has a
significant positive effect on corporate social responsibility disclosure. Profitability has no
significant effect on corporate social responsibility disclosure. Tax aggressiveness has no
significant effect on corporate social responsibility disclosure.
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) |
|---|---|
| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: | Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Chairunnisa, Nurlaila Maysaroh 0408068903 |
| Keywords / Kata Kunci: | Green Accounting, Profitabilitas, Agresivitas Pajak, Corporate Social Responbility |
| Subjects: | Perpajakan Pajak |
| Faculty: | Fakultas Ekonomi > Akuntansi S1 |
| Depositing User: | Ms. Melina Indah Lestari |
| Date Deposited: | 27 Aug 2026 03:30 |
| Last Modified: | 27 Aug 2026 03:30 |
| URI: | http://repository.umindonesia.ac.id/id/eprint/9819 |
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