The Role of Media Exposure and Tax Avoidance on CSR Dosclosure
Maya Aresteria, Alfita Rahmayani, Deddy Sulestiyono, Muhammad Syauqal Afwika

Sekolah Vokasi Universitas Diponegoro

Abstract

CSR disclosure is an important activity that stakeholders pay attention to in assessing companies. This study examines how media exposure and tax avoidance influence the extent of CSR disclosure carried out by companies. The test was conducted in the food and beverage company sector, and through the selection of targeted disclosure media, the hope is that there will be public recognition of the company^s legality. Testing using multiple linear regression to test the hypothesis of the influence between variables In this test, it is proven that media exposure in the form of a company website chosen as a media for publishing CSR activities has a significant effect on the extent of CSR disclosure. The second variable tested is tax avoidance, and the test results conclude that there is no significant effect between tax avoidance and the extent of CSR disclosure.

Keywords: Media Exposure, Tax Avoidance, CSR

Topic: Accounting and management information system