Pengaruh Corporate Social Responsibility terhadap Financial Performance dengan Intellectual Capital dan Bankruption Risk sebagai Variabel Mediasi

Stepfanni Rahardjo(1*), Devie Devie(2), Yenni Mangoting(3),


(1) 
(2) 
(3) 
(*) Corresponding Author

Abstract


Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility terhadap Financial Performance dengan Tax Avoidance dan Earning Management sebagai variabel mediasi. Penelitian dilakukan pada perusahaan manufaktur yang terdaftar di BEI tahun 2014-2016. Penelitian ini merupakan penelitian kuantitatif, dimana sampel penelitian berjumlah 32 perusahaan yang sesuai dengan kriteria penelitian. Metode yang digunakan dalam analisis data menggunakan Partial Least Square. Hasil analisis data mendukung setiap hipotesis penelitian, dimana Corporate Social Responsibility memiliki pengaruh yang signifikan terhadap Financial Performance, Tax Avoidance dan Earning Management. Selain itu disimpulkan juga bahwa Tax Avoidance dan Earning Management masing-masing berpengaruh signifikan terhadap Financial Performance. Melalui konsep mediasi pengaruh antar variabel, juga disimpulkan bahwa Tax Avoidance dan Earning Management masing-masing dapat memediasi pengaruh antara Corporate Social Responsibility terhadap Financial Performance perusahaan yang menjadi obyek penelitian.

 

Kata kunci :      Corporate Social Responsibility, Tax Avoidance, Earning Management, Financial Performance


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