Electronic Theses and Dissertation
Universitas Syiah Kuala
SKRIPSI
THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY (CSR) AND EFFECTIVE TAX RATE ON FINANCIAL PERFORMANCE: FOOD AND BEVERAGE COMPANIES LISTED ON ASEAN COUNTRIESRN 2020-2023
Pengarang
Cahya Afria Melani - Personal Name;
Dosen Pembimbing
Dinaroe - 198606052015041002 - Dosen Pembimbing I
Aida Yulia - 197307251999032002 - Penguji
Yossi Diantimala - 197408022000122001 - Penguji
Nomor Pokok Mahasiswa
2101103010095
Fakultas & Prodi
Fakultas Ekonomi dan Bisnis / Akuntansi (S1) / PDDIKTI : 62201
Subject
Kata Kunci
Penerbit
Banda Aceh : Fakultas Ekonomi dan Bisnis., 2025
Bahasa
No Classification
-
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ABSTRACT
This study examines the relationship between Corporate Social Responsibility
(CSR) and the Effective Tax Rate (ETR) effect the financial performance of food
and beverage firms in ASEAN countries. The study employs a quantitative method,
utilizing data from 110 observations collected from 35 companies over the period
from 2020 to 2023. Data processing and analysis were conducted using multiple
regression techniques by SPSS Statistics 26. The study utilizes three separate
regression analyses: Before COVID-19 (2020-2021), After COVID-19 (20222023),
and
Overall
period
(2020-2023).
The
findings
show
that
during
the
COVID19
period
(2020–2021),
CSR
had
a
negative
yet
statistically
insignificant
effect
on
the
debt-to-equity ratio. In the post-pandemic period (2022–2023), CSR had a
positive but still statistically insignificant effect. However, ETR demonstrated a
positive and significant impact on the debt-to-equity ratio in both periods. This
suggests that CSR does not have a strong direct impact on financial performance,
whereas ETR plays a more significant role in corporate financial performance. This
study provides valuable information about how social responsibility and tax polices
affect the financial performance of food and beverage companies in the ASEAN
countries.
Keywords: CSR Disclosure, Effective Tax Rate, Sales Growth, Firm Age, Firm
Size, Debt to Equity Ratio
ABSTRAK Penelitian ini menguji hubungan antara Corporate Social Responsibility (CSR) dan Effective Tax Rate (ETR) terhadap kinerja keuangan perusahaan makanan dan minuman di negara-negara ASEAN. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data dari 110 observasi yang dikumpulkan dari 35 perusahaan selama periode 2020-2023. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Pengolahan dan analisis data dilakukan dengan menggunakan teknik regresi berganda dengan program SPSS Statistics 26. Studi ini menggunakan tiga analisis regresi terpisah: Sebelum COVID-19 (20202021), Setelah COVID-19 (2022-2023), dan Keseluruhan periode (2020-2023). Temuan menunjukkan bahwa selama periode COVID-19 (2020-2021), CSR berpengaruh negatif namun tidak signifikan secara statistik terhadap Debt to Equity Ratio. Pada periode pasca pandemi (2022-2023), CSR berpengaruh positif namun secara statistik tidak signifikan. Namun, ETR menunjukkan dampak positif dan signifikan Debt to Equity Ratio pada kedua periode tersebut. Hal ini menunjukkan bahwa CSR tidak memiliki dampak langsung yang kuat terhadap kinerja keuangan, sedangkan ETR memainkan peran yang lebih signifikan terhadap kinerja keuangan perusahaan. Penelitian ini memberikan informasi berharga tentang bagaimana tanggung jawab sosial dan kebijakan pajak mempengaruhi kinerja keuangan perusahaan makanan dan minuman di negaranegara ASEAN. Keywords: CSR Disclosure, Effective Tax Rate, Sales Growth, Firm Age, Firm Size, Debt to Equity Ratio
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE FINANCIAL PERFORMANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITYRN(STUDI PADA BANK UMUM SYARIAH DI INDONESIA) (MAULIDAN, 2015)
COMPARATIVE PERFORMANCE OF CORPORATE SOCIAL RESPONSIBILITY BETWEEN MINING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX) AND MALAYSIA STOCK EXCHANGE (BURSA MALAYSIA) YEAR 2015-2019 (AQILLA FADYA, 2021)
PENGARUH BOARD DIVERSITY TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN 2020-2023 (Muhammad Iqbal, 2025)
THE INFLUENCE OF CORPORATE PROFITABILITY AND CORPORATE LIQUIDITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (AN EMPIRICAL STUDY IN MANUFACTURING COMPANY LISTED ON INDONESIA STOCK EXCHANGE YEAR 2011-2015) (Fadli Nora Iranda, 2017)
THE IMPACT OF COMPANY CHARACTERISTICS AND FINANCIAL DISTRESS ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: THE CASE OF BASIC MATERIALS AND CHEMICAL COMPANIES (Aisyah Vania, 2024)