The Effect of CSR, Tax Avoidance, and Information Asymmetry Issues on Corporate Reputation

Journal Title: Journal of Economics and Business - Year 2019, Vol 2, Issue 2

Abstract

The purpose of this study was to determine whether corporate social responsibility has an effect on corporate reputation with information asymmetry and tax avoidance as moderating variables, for companies listed on the Stock Exchange for the period 2014-2017. In this study, using descriptive statistical data analysis techniques, classical assumption test, normality test, multicolloniearity test, heteroscedasticity test, and autocorrelation test. While hypothesis testing uses multiple linear regression, F test, and determinant coefficient test. The research sample is disclosure of corporate social responsibility through financial reports or sustainability reports in the 2014-2017 period.

Authors and Affiliations

Agus Arianto Toly, Stefanus Ronald, Victor Hartanto, Stevie Ferdinand

Keywords

Related Articles

The Effect of Operations Strategy on Performance of Consultancy Firms? An Empirical Survey of Management Consultancy Firms in Nairobi, Kenya

The purpose of this study was to establish the effect of operations strategy on the performance of management consultancy firms in Nairobi, Kenya. The objectives of the study were: to investigate the effect of resource m...

Impact of Capital on Profitability of Banks: Evidence from Vietnamese Commercial Banks

This study aims to investigate the impact of capital on bank profitability with evidence from Vietnamese commercial banks. With a sample of 30 Vietnamese commercial banks, the findings show the positive relationship betw...

Appraisal of Capital-Intensive Investments Upon Effectiveness to Business Ecosystem

The complexity of decision-making for capital intensive investments addressed to a variety of stakeholders with different expectations and to many business and financial risks and uncertainties. There are many cases wher...

Brand Equity and Service Innovation in Mexican Small Firms

Brand equity and service innovation are two marketing activities that have a vested interest for researchers, scholars and professionals not only because they should be part of the business strategies of any company but...

The Role of Macroprudential Policy Instruments on Credit Distribution in Indonesia

One of the objectives of the macroprudential policy instrument is to reduce the procyclicality of bank credit growth. This study aims to analyze the Bank Indonesia macroprudential policy in controlling property loans. Th...

Download PDF file
  • EP ID EP598480
  • DOI 10.31014/aior.1992.02.02.104
  • Views 78
  • Downloads 0

How To Cite

Agus Arianto Toly, Stefanus Ronald, Victor Hartanto, Stevie Ferdinand (2019). The Effect of CSR, Tax Avoidance, and Information Asymmetry Issues on Corporate Reputation. Journal of Economics and Business, 2(2), 499-514. https://europub.co.uk/articles/-A-598480