Pengaruh Green Accounting, Media Exposure, dan Agresivitas Pajak Terhadap Corporate Social Responsibility pada Perusahaan Manufaktur Subsektor Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022

Abstract

This research aims to assess the influence of green accounting, media exposure, and tax aggressiveness on corporate social responsibility. The study population includes manufacturing companies in the chemical subsector listed on the Indonesia Stock Exchange during 2018-2022. The research methodology in this thesis involves descriptive statistical analysis, classical assumption testing, regression testing, and hypothesis testing using SPSS 26 software. The independent variables considered in this research are green accounting, media exposure, and tax aggressiveness, while the dependent variable is corporate social responsibility. The study encompasses 20 manufacturing companies in the chemical subsector, and through purposive sampling, 9 companies were selected as samples from 2018 to 2022. The data employed in this study are sourced from existing secondary sources. The research findings indicate that, Simultaneously, green accounting, media exposure, and tax aggressiveness collectively have a significant effect on corporate social responsibility. Individually, the variables of green accounting, media exposure, and tax aggressiveness positively and significantly impact corporate social responsibility in chemical subsector manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2022 period.