The Influence of Green Accounting, Tax Aggressiveness and Media Exposure on Corporate Social Responsibility Disclosure

Zhenata Rizki Triana; Rohma Septiawati; Awaliawati Rachpriliani

doi:10.55927/jambak.v3i1.9666

Authors

Zhenata Rizki Triana Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Buana Perjuangan Karawang
Rohma Septiawati Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Buana Perjuangan Karawang
Awaliawati Rachpriliani Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Buana Perjuangan Karawang

DOI:

https://doi.org/10.55927/jambak.v3i1.9666

Keywords:

Corporate Social Responsibility , Green Accounting, Media Exposure, Tax Aggressiveness

Abstract

Environmental and Social Responsibility is a vital aspect that every company must address to create sustainable profits. Factors influencing corporate social responsibility disclosure include green accounting, tax aggressiveness, and media exposure. This quantitative study is designed to explore the impact of green accounting, tax aggressiveness, and media exposure on corporate social responsibility disclosure. Using secondary data from 80 LQ45 companies listed on the Indonesia Stock Exchange during the 2019-2022 period, this study applied purposive sampling and Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis using SmartPLS 3 software. The findings show that green accounting and tax aggressiveness have a positive influence on corporate social responsibility disclosure, while media exposure has no meaningful influence. This indicates that sustainable accounting practices and companies' strategies to reduce their tax burden aggressively contribute positively to their CSR transparency

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