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

Journal of Economics and Business

ISSN 2615-3726 (Online)

ISSN 2621-5667 (Print)

Published: 30 June 2019

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

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

Petra Christian University, Indonesia

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10.31014/aior.1992.02.02.104

Pages: 499-514

Keywords: CSR, Tax Avoidance, Information Asymmetry. Corporate Reputation

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.

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