Corporate social responsibility disclosure before and during the Covid-19 pandemic
The COVID-19 pandemic has had a significant impact on the condition of the Indonesian economy, including the manufacturing industry. Therefore, it is necessary to test the effect of tax aggressiveness, environmental performance, and media exposure on corporate social responsibility disclosure. Corp...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universitas Islam Indonesia
2022-06-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
| Subjects: | |
| Online Access: | https://journal.uii.ac.id/JAAI/article/view/20582 |
| _version_ | 1797253820656386048 |
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| author | Cahyaningsih Cahyaningsih Asty Septyaweni |
| author_facet | Cahyaningsih Cahyaningsih Asty Septyaweni |
| author_sort | Cahyaningsih Cahyaningsih |
| collection | DOAJ |
| description |
The COVID-19 pandemic has had a significant impact on the condition of the Indonesian economy, including the manufacturing industry. Therefore, it is necessary to test the effect of tax aggressiveness, environmental performance, and media exposure on corporate social responsibility disclosure. Corporate social responsibility disclosure is measured using the criteria set out in the 2017 Financial Services Authority (OJK) regulation. This study used 77 observational data from the 2017–2020 period in which the descriptive statistical analysis showed a decrease in tax aggressiveness, environmental performance, media exposure, and corporate social responsibility disclosure. The results showed significant differences in the manufacturing companies' corporate social responsibility disclosures before and during the COVID-19 pandemic. The findings revealed that tax aggressiveness and environmental performance positively affected corporate social responsibility disclosure. In contrast, media exposure did not affect corporate social responsibility disclosure. However, media exposure positively affected environmental aspects disclosure. These results indicated that manufacturing companies have social and environmental awareness.
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| first_indexed | 2024-04-24T21:40:08Z |
| format | Article |
| id | doaj.art-115b0920a4b74734a9d14b2f0e408cf3 |
| institution | Directory Open Access Journal |
| issn | 1410-2420 2528-6528 |
| language | English |
| last_indexed | 2024-04-24T21:40:08Z |
| publishDate | 2022-06-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing Indonesia |
| spelling | doaj.art-115b0920a4b74734a9d14b2f0e408cf32024-03-21T07:58:39ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202528-65282022-06-0126110.20885/jaai.vol26.iss1.art2Corporate social responsibility disclosure before and during the Covid-19 pandemicCahyaningsih Cahyaningsih0Asty Septyaweni1Department of Accounting, Telkom University, Bandung, IndonesiaDepartment of Accounting, Telkom University, Bandung, Indonesia The COVID-19 pandemic has had a significant impact on the condition of the Indonesian economy, including the manufacturing industry. Therefore, it is necessary to test the effect of tax aggressiveness, environmental performance, and media exposure on corporate social responsibility disclosure. Corporate social responsibility disclosure is measured using the criteria set out in the 2017 Financial Services Authority (OJK) regulation. This study used 77 observational data from the 2017–2020 period in which the descriptive statistical analysis showed a decrease in tax aggressiveness, environmental performance, media exposure, and corporate social responsibility disclosure. The results showed significant differences in the manufacturing companies' corporate social responsibility disclosures before and during the COVID-19 pandemic. The findings revealed that tax aggressiveness and environmental performance positively affected corporate social responsibility disclosure. In contrast, media exposure did not affect corporate social responsibility disclosure. However, media exposure positively affected environmental aspects disclosure. These results indicated that manufacturing companies have social and environmental awareness. https://journal.uii.ac.id/JAAI/article/view/20582Corporate Social Responsibility DisclosureEnvironmental PerformanceMedia ExposureTax Aggressiveness |
| spellingShingle | Cahyaningsih Cahyaningsih Asty Septyaweni Corporate social responsibility disclosure before and during the Covid-19 pandemic Jurnal Akuntansi dan Auditing Indonesia Corporate Social Responsibility Disclosure Environmental Performance Media Exposure Tax Aggressiveness |
| title | Corporate social responsibility disclosure before and during the Covid-19 pandemic |
| title_full | Corporate social responsibility disclosure before and during the Covid-19 pandemic |
| title_fullStr | Corporate social responsibility disclosure before and during the Covid-19 pandemic |
| title_full_unstemmed | Corporate social responsibility disclosure before and during the Covid-19 pandemic |
| title_short | Corporate social responsibility disclosure before and during the Covid-19 pandemic |
| title_sort | corporate social responsibility disclosure before and during the covid 19 pandemic |
| topic | Corporate Social Responsibility Disclosure Environmental Performance Media Exposure Tax Aggressiveness |
| url | https://journal.uii.ac.id/JAAI/article/view/20582 |
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