THE EFFECT OF GREEN ACCOUNTING, MEDIA EXPOSURE, AND TAX AGGRESSIVENESS ON CORPORATE SOCIAL RESPONSIBILITY (Study on Property, Real Estate, and Building Construction Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2021 Period)

Abstract

This study aims to understand and find out how the influence of green accounting, media exposure, and tax aggressiveness on corporate social responsibility. The research was conducted on property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The research method used in research is quantitative research. The research method used in research is quantitative research. The sample selection process in the study using the purposive sampling method resulted in research samples totaling 44 samples from the total population with a total of 176 companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The data analysis technique used in the study is multiple linear regression in order to understand how the influence of green accounting, media exposure, and tax aggressiveness on corporate social responsibility.
The results showed that green accounting, media exposure and tax aggressiveness had no effect on corporate social responsibility. The Adjusted R Square value is sobtained as much as 0.610, this can be interpreted that the variables of green accounting, media exposure, and tax aggressiveness are only able to explain 61% of the variation in corporate social responsibility. While the remaining 39% of corporate social responsibility variables were explained by other variables that were not included in the study.