Pengaruh Gender Diversity, Risk Minimization dan Agresivitas Pajak terhadap Corporate Social Responsibility

Authors

  • Syifa Aulia Universitas Pamulang, Banten, Indonesia
  • Siti Hailatul Fikriyah Universitas Pamulang, Banten, Indonesia

DOI:

https://doi.org/10.32493/jiaup.v13i1.43378

Keywords:

Gender Diversity, Risk Minimization, Agresivitas Pajak, Corporate Social Responsibility

Abstract

This research aims to find out and provide empirical evidence regarding Gender Diversity, Risk Minimization, and Tax Aggressiveness towards Corporate Social Responsibility in Non-Cyclical Consumer Sector Companies listed on the Indonesian Stock Exchange for the 2018-2023 period. This type of research is used in quantitative research. The number of samples in this study was as large as 72 observational data from 125 non-cyclical consumer companies for the 2018-2023 period which was obtained using a purposive sampling method based on established criteria. The data used is secondary data, namely in the form of annual reports and sustainability reports for the 2018-2023 period obtained from the official website of the Indonesian Stock Exchange. Technical data analysis used are descriptive statistics and panel data regression analysis with using e-views 12 software. The results of this research are based on tests simultaneously stating that Gender Diversity, Risk Minimization, and Aggressiveness Taxes have a simultaneous effect on Corporate Social Responsibility. Based on the partial test, states that Gender Diversity and Tax Aggressiveness influence Corporate Social Responsibility. Meanwhile, Risk Minimization has no effect on Corporate Social Responsibility.

Keywords: Gender Diversity, Risk Minimization, Agresivitas Pajak, Corporate Social Responsibility

 

ABSTRAK

 Penelitian ini bertujuan untuk mengetahui dan memberikan bukti empiris mengenai Gender Diversity, Risk Minimization, dan Agresivitas Pajak terhadap Corporate Social Responsibility pada Perusahaan Sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia Periode 2018-2023. Jenis penelitian ini yang digunakan yaitu penelitian kuantitatif. Jumlah sampel dalam penelitian ini sebanyak 72 data observasi dari 125 perusahaan consumer non cyclicals periode 2018-2023 yang diperoleh dengan menggunakan metode purposive sampling berdasarkan kriteria yang telah ditetapkan. Data yang digunakan merupakan data sekunder yaitu berupa laporan tahunan dan laporan keberlanjutan pada periode 2018-2023 yang diperoleh dari situs resmi Bursa Efek Indonesia. Teknis analisis data yang digunakan adalah statistik deskriptif dan analisis regresi data panel dengan menggunakan perangkat lunak E-views 12. Hasil dari penelitian ini berdasarkan uji simultan menyatakan bahwa Gender Diversity, Risk Minimization, dan Agresivitas Pajak berpengaruh secara simultan terhadap Corporate Social Responsibility. Berdasarkan uji parsial menyatakan bahwa Gender Diversity dan Agresivitas Pajak berpengaruh terhadap Corporate Social Responsibility. Sedangkan Risk Minimization tidak berpengaruh terhadap Coporate Social Responsibility.

 Kata Kunci :  keberagaman gender, minimalisasi risiko, agresivitas pajak, tanggung jawab sosial perusahaan

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Published

2025-01-31

Issue

Vol. 13 No. 1 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang

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Copyright (c) 2025 Syifa Aulia, Siti Hailatul Fikriyah

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