11
BIBLIOGRAPHY Akinlo, O., & Asaolu, T. (2012). Profitability and Leverage: Evidence from Nigerian Firms. Global Journal of Business Research, 6(1), 17-25. Alexander, D., & Nobes, C. (2001). Financial Accounting: An International Introduction. Harlow, Essex, England: Pearson Education. Allouche, J., Amann, B., Jaussaud, J., & Kurashina, T. (2008). The Impact of Family Control on the Performance and Financial Characteristics of Family versus Non-Family Businesses in Japan: A Matched-Pair Investigation. Family Business Review, 21(4), 315-330. Al-Samman, E., & Al-Nashmi, M. M. (2016). Effect of Corporate Social Responsibility on Non Financial, Organizational Performance: Evidence from Yemeni for-profit public and private enterprises. Social Responsibility Journal, 12(2), 247-262. Anderson, R. C., & Reeb, D. M. (2003). Founding-Family Ownership and Firm Performance: Evidence from the S&P 500. Journal of Finance. Andreas, H. H., Sucahyo, U. S., & Elisabeth, D. (2015). Corporate Social Responsibility and Profitability. Journal of Management, 15(1), 119-136. Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax Compliance. Journal of Economic Literature, 36(2), 818-860. APBN Preparation Director. (2017). State Budget of Indonesia (APBN). Jakarta: Finance Minister Republic Indonesia. Aras, G., & Crowther, D. (2009). Corporate Sustainability Reporting: A study in disingenuity. Journal of Business Ethics, 87(279). Aras, G., Aybars, A., & Kutlu, O. (2010). Managing Corporate Performance: Investigating the relationship between corporate social responsibility and financial performance in emerging markets. International Journal of Productivity and Performance Management, 59(3), 229-254. Ariefianto, M. D. (2012). Econometrics Essence and Application using Eviews. Jakarta: Erlangga. Aryani, D. D., & Amanah, L. (2014). Analysis of Corporate Social Responsibility Disclosure on Financial Performance. Journal of Accounting Science and Research, 3(2). Jenifer, The Impact of Corporate Social Responsibility Disclosures and Tax Avoidance on Firm Performance: Family Vs Non-Family Companies in Indonesia UIB repository @2018

BIBLIOGRAPHY - repository.uib.ac.idrepository.uib.ac.id/980/10/S_1442058_bibliography.pdf · Bernhart, M., & Maher, S. (2011). ISO 26000 in Practice: A user guide. Milwaukee: ASQ

  • Upload
    others

  • View
    1

  • Download
    0

Embed Size (px)

Citation preview

Page 1: BIBLIOGRAPHY - repository.uib.ac.idrepository.uib.ac.id/980/10/S_1442058_bibliography.pdf · Bernhart, M., & Maher, S. (2011). ISO 26000 in Practice: A user guide. Milwaukee: ASQ

BIBLIOGRAPHY

Akinlo, O., & Asaolu, T. (2012). Profitability and Leverage: Evidence from Nigerian

Firms. Global Journal of Business Research, 6(1), 17-25.

Alexander, D., & Nobes, C. (2001). Financial Accounting: An International

Introduction. Harlow, Essex, England: Pearson Education.

Allouche, J., Amann, B., Jaussaud, J., & Kurashina, T. (2008). The Impact of Family

Control on the Performance and Financial Characteristics of Family versus

Non-Family Businesses in Japan: A Matched-Pair Investigation. Family

Business Review, 21(4), 315-330.

Al-Samman, E., & Al-Nashmi, M. M. (2016). Effect of Corporate Social

Responsibility on Non Financial, Organizational Performance: Evidence from

Yemeni for-profit public and private enterprises. Social Responsibility Journal,

12(2), 247-262.

Anderson, R. C., & Reeb, D. M. (2003). Founding-Family Ownership and Firm

Performance: Evidence from the S&P 500. Journal of Finance.

Andreas, H. H., Sucahyo, U. S., & Elisabeth, D. (2015). Corporate Social

Responsibility and Profitability. Journal of Management, 15(1), 119-136.

Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax Compliance. Journal of Economic

Literature, 36(2), 818-860.

APBN Preparation Director. (2017). State Budget of Indonesia (APBN). Jakarta:

Finance Minister Republic Indonesia.

Aras, G., & Crowther, D. (2009). Corporate Sustainability Reporting: A study in

disingenuity. Journal of Business Ethics, 87(279).

Aras, G., Aybars, A., & Kutlu, O. (2010). Managing Corporate Performance :

Investigating the relationship between corporate social responsibility and

financial performance in emerging markets. International Journal of

Productivity and Performance Management, 59(3), 229-254.

Ariefianto, M. D. (2012). Econometrics Essence and Application using Eviews. Jakarta:

Erlangga.

Aryani, D. D., & Amanah, L. (2014). Analysis of Corporate Social Responsibil ity

Disclosure on Financial Performance. Journal of Accounting Science and

Research, 3(2).

Jenifer, The Impact of Corporate Social Responsibility Disclosures and Tax Avoidance on Firm Performance: Family Vs Non-Family Companies in Indonesia UIB repository @2018

Page 2: BIBLIOGRAPHY - repository.uib.ac.idrepository.uib.ac.id/980/10/S_1442058_bibliography.pdf · Bernhart, M., & Maher, S. (2011). ISO 26000 in Practice: A user guide. Milwaukee: ASQ

Bernhart, M., & Maher, S. (2011). ISO 26000 in Practice: A user guide. Milwaukee :

ASQ Quality Press.

Bourgeois, L. (1981). On the Measurement of Organizational Slack. The Academy of

Management Review, 6(1), 29-39.

Campbell. (2014). Corporate Social Responsibility Report. Campbell: UN Global

Compact.

Campbell, J. L. (2007). Why Would Corporations Behave in Socially Responsib le

Ways? An Institutional Theory of Corporate Social Responsibility. Academy of

Management Review, 32(3), 946-967.

Candrayanthi, A. A., & Saputra, I. D. (2013). The Influence of Corporate Social

Responsibility Disclosures on Firm Performance (Empirical Study on Mining

Companies Listed on Indonesia Stock Exchange). E-Journal of Accounting

Udayana University, 4(1), 141-158.

Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are Family Firms More Tax

Aggressive than Non-family Firms? Journal of Financial Economics, Vol. 91

Issue 1, 41-61.

Cheng, M., & Christiawan, Y. J. (2011). The Influence of Corporate Social

Responsibility Disclosure on Abnormal Return. Journal of Accounting and

Finance, 13(1), 24-36.

Cheok, C. K., Chen, Z., & Rasiah, R. (2016). Corporate Tax Avoidance and

Performance: Evidence from China's Listed Companies. Institutions and

Economies, 8(3), 61-83.

Chetty, S., Naidoo, R., & Seetharam, Y. (2015). The Impact of Corporate Social

Responsibility on Firms' Financial Performance in South Africa. Contemporary

Economics, 9(2), 193-214.

Crisostomo, V. L., Freire, F. d., & Vasconcellos, F. C. (2011). Corporate Social

Responsibility, Firm Value, and Financial Performance in Brazil. Social

Responsibility Journal, 7(2), 295-309.

CSR Indonesia. (2015). Corporate Social Responsibility Disclosure in Indonesia.

Retrieved from CSR-Indonesia: http://CSR-Indonesia.com

Cyert, R. M., & March, J. G. (2002). A Behavioral Theory of the Firm: Second Revised

Edition. Oxford: John Wiley and Sons Ltd.

Deegan, C. (2002). Introduction: The legitimising effect of social and environmenta l

disclosures-a theoretical foundation. Journal of Accounting, Auditing, and

Accountability, 15(3), 282-311.

Jenifer, The Impact of Corporate Social Responsibility Disclosures and Tax Avoidance on Firm Performance: Family Vs Non-Family Companies in Indonesia UIB repository @2018

Page 3: BIBLIOGRAPHY - repository.uib.ac.idrepository.uib.ac.id/980/10/S_1442058_bibliography.pdf · Bernhart, M., & Maher, S. (2011). ISO 26000 in Practice: A user guide. Milwaukee: ASQ

Derashid, C., & Zhang, H. (2003). Effective Tax Rates and the "Industrial Policy"

hypothesis: Evidence from Malaysia. Journal of International Accounting

Auditing and Taxation, 12 (1), 45-62.

Desai, M. A., & Dharmapala, D. (2006). Corporate Social Responsibility and Taxation:

The Missing Link. Leading Perspectives.

Dipraja, I. (2014). The Effect of Corporate Social Responsibility to Financia l

Performance (empirical study on companies listed on the stock exchange 2010-

2012). Dian Nuswantara University Journal of Accounting, 1-17.

DiSegni, D. M., Huly, M., & Akron, S. (2015). Corporate Social Responsibility,

Environmental leadership and Financial Performance. Social Responsibility

Journal, 11(1), 131-148.

Dowling, J., & Pfeffer, J. (1975). Orgnizational Legitimacy: Social Values and

Organizational Behavior. The Pacific Sociological Review, 18(1), 122-136.

Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The Effects of Executives on

Corporate Tax Avoidance. The Accounting Review, 85(4).

Dyreng, S., Michelle, H., & Edward, M. (2008). Long Run Corporate Tax Avoidance.

The Accounting Review, 83(1).

Ebdon, D. (1985). Statistics in Geography. New Jersey: Blackwell.

Elouidani, A., & Zoubir, F. (2015). Corporate Social Respnsibility and Financia l

Performance. African Journal of Accounting, Auditing, and Finance, 4(1), 74-

85.

European Union. (2017). New Report on the Sustainability Profession. Belgium: CSR

Europe.

Faccio, M., Lang, H., & Young, L. (2001). Dividends and Expropriation. Americans

Economic Revies, 91(1), 54-78.

Fauziah, W., Yusoff, W., & Adamu, M. S. (2016). The Relationship Between

Corporate Social Responsibility and Financial Performance: Evidence from

Malaysia. International Business Management, 10(4), 345-351.

Fayiz, B., Nidal, O., & Zallom, O. (2016). Corporate social responsibility and market

value: evidence from Jordan. Journal of Financial Reporting and Accounting,

14(1).

Feng, M., Wang, X. A., & Saini, J. S. (2015). Monetary Compensation workforce-

oriented Corporate Social Responsibility, and Firm Performance. American

Journal of Business, 30(3), 196-215.

Jenifer, The Impact of Corporate Social Responsibility Disclosures and Tax Avoidance on Firm Performance: Family Vs Non-Family Companies in Indonesia UIB repository @2018

Page 4: BIBLIOGRAPHY - repository.uib.ac.idrepository.uib.ac.id/980/10/S_1442058_bibliography.pdf · Bernhart, M., & Maher, S. (2011). ISO 26000 in Practice: A user guide. Milwaukee: ASQ

Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. New York:

Cambridge University Press.

Friedman, A. L., & Miles, S. (2006). Stakeholders: Theory and Practice. Oxford:

Oxford University Press.

Gates, B. (2008). A New Approach to Capitalism in the 21st Century. Davos,

Switzerland: World Economic Forum.

Ghozali, I. (2006). Analysis Multivariate Application with SPSS program. Semarang:

Diponegoro University Publisher.

Ghozali, I. (2006). Analysis Multivariate Application with SPSS program. Semarang:

Universitas Diponegoro Publisher.

Given, L. M. (2008). The Sage encyclopedia of qualitative research methods. Los

Angeles: Calif: Sage Publications.

Global Business Guide Indonesia. (2016). Why Indonesia. Retrieved from Family

Matters - A Guide to Family-Owned Businesses in Indonesia :

http://www.gbgindonesia.com/en/main/why_indonesia/2016/family_matters_

a_guide_to_family_owned_businesses_in_indonesia_11459.php

Govindarajan, V., & Anthony, R. N. (2006). Management Control System Twelfth

Edition. New York: Mc Graw-Hill Education.

Gray, R., Javad, M., Power, D. M., & Sinclair, C. D. (2001). Social and Environmenta l

Disclosure and Corporate Characteristics: A Research Note and Extension.

Journal of Business Finance and Accounting, 28(3)(4), 327-356.

Gray, R., Kouhy, R., & Lavers, S. (1995). Constructing a Research Database of Social

and Environmental Reporting by UK Companies. Journal of Accounting,

Auditing, and Accountibility, 8(2), 78-101.

Gunawan, B., & Utami, S. S. (2008). Impact of Corporate Social Responsibility on

Firm Value. Journal of Accounting and Finance, 7(2), 174-185.

Hardeck, I., & Hertl, R. (2014). Consumer Reactions to Corporate Tax Strategies :

Effects on Corporate Reputation and Purchasing Behavior. Journal of Business

Ethics, 2(123), 309-326.

Hasan, I., Kobeissi, N., Liu, L., & Wang, H. (2016). Corporate Social Responsibil ity

and Firm Financial Performance: The Mediating Role of Productivity. Bank of

Finland Research Discussion Paper .

Hastings, N. B. (2008). Workshop Calculus: Guided Exploration with Review.

Springer Science and Business Media.

Jenifer, The Impact of Corporate Social Responsibility Disclosures and Tax Avoidance on Firm Performance: Family Vs Non-Family Companies in Indonesia UIB repository @2018

Page 5: BIBLIOGRAPHY - repository.uib.ac.idrepository.uib.ac.id/980/10/S_1442058_bibliography.pdf · Bernhart, M., & Maher, S. (2011). ISO 26000 in Practice: A user guide. Milwaukee: ASQ

Helfert, E. L. (1996). Financial Analysis Technique. Jakarta: Erlangga.

Ilmiani, A., & Sutrisno, C. R. (2014). The Influence of Tax Avoidance on Firm Value

with Information Transparency as Moderating Variable. Journal of Economic

and Business, 14(1), 30-39.

Institute of Indonesia Chartered Accountants. (2014). Income Tax. In Statement of

Financial Accounting Standards. Indonesia: Financial Accounting Standards

Board.

Ismail, N., Haron, N. H., Idayu, N. A., & Zam, Z. M. (2016). CEO's Family Control

and Firm Performance: Malaysian Evidence. The Social Sciences, 11(20),

4907-4911.

Janamrung, B., & Issarawornrawanich, P. (2015). The association between corporate

social responsibility index and performance of firms in industrial products and

resources industries: empirical evidence from Thailand. Social Responsibility

Journal, 11(4), 893-903.

Jonathan, & Tandean, V. A. (2016). Pengaruh Tax Avoidance terhadap Nilai

Perusahaan dengan Profitabilitas sebagai Variabel Pemoderasi. Jurnal

Akuntansi.

Kaldor, N. (1966). Marginal Productivity and The Macro-Economic Theories of

Distribution: Comment on Samuelson and Modigliani. The Review of Economic

Studies, 309-319.

Kang, K. H., Lee, S., & Huh, C. (2010). Impacts of Positive and Negative Corporate

Social Responsibility Activities on Company Performance in the Hospitality

Industry. International Journal of Hospitality Management, 72-82.

Kholis, N. (2014). Pengaruh Corporate Social Responsibility terhadap Kinerja

Keuangan Perusahaan Sektor Manufaktur. Iqtishadia, 7(2), 223-248.

Khurana, I. K., & Moser, W. J. (2009). Institutional Ownership and Tax

Aggressiveness. Financial Accounting and Reporting .

Kiesewetter, D., & Manthey, J. (2017). Tax Avoidance, Value Creation and CSR - A

European Perspective. Corporate Governance: The International Journal of

Business in Society.

Kuncoro, M. (2011). Quantitative Methods (Theory and Applications for Business and

Economy). Yogyakarta: UPP AMP YKPN.

Lang, L., Ofek, E., & Stulz, R. M. (1996). Leverage, Investment, and Firm Growth.

Journal of Financial Economics, 40, 3-29.

Jenifer, The Impact of Corporate Social Responsibility Disclosures and Tax Avoidance on Firm Performance: Family Vs Non-Family Companies in Indonesia UIB repository @2018

Page 6: BIBLIOGRAPHY - repository.uib.ac.idrepository.uib.ac.id/980/10/S_1442058_bibliography.pdf · Bernhart, M., & Maher, S. (2011). ISO 26000 in Practice: A user guide. Milwaukee: ASQ

Lee, S., & Park, S. Y. (2009). Do socially responsible activities help hotels and casinos

achieve their financial goals? International Journal of Hospitality Management,

105-112.

Loh, L., Thao, N. T., Sim, I., Thomas, T., & Yu, W. (2016). Sustainability Reporting

in ASEAN. Singapore: Centre for Governance, Institutions, and Organisations

NUS Business School.

Lys, T., Naughton, J. P., & Wang, C. (2015). Signaling Through Coporate

Accountability Reporting. Journal of Accounting and Economy, 60(1), 56-72.

Margaretha, F., & Rachmawati, B. (2016). The effect of Corporate Social

Responsibility to Financial Performance of Company in Indonesia.

International Journal of Sustainable Development.

Mikolajek-Gocejna, M. (2016). The Relationship Between Corporate Social

Responsibility and Corporate Financial Performance-Evidence from Empirica l

Studies. Comparative Economic Research, 19(4), 67-84.

Miranty, H., & Sisnuhadi. (2011). Corporate Governance and Firm Performance in

Indonesia. International Journal of Governance, 1(1), 1-20.

Mollah, S., Farooque, O. A., & Karim, W. (2012). Ownership Structure, Corporate

Governance, and Firm Performance: Evidence from an African emerging

market. Studies in Economics and Finance, 29(4), 301-319.

Mooji, R. A., & Nicodème, G. (2008). Corporate Tax Policy and Incorporation in the

EU. International Tax and Public Finance, 15(4), 478-498.

Munawir. (2000). Financial Statement Analysis. Jogjakarta: Liberty.

Mustafa, C. C., & Handayani, N. (2014). The Influence of Corporate Social

Responsibility Disclosures on Financial Performance on Manufactur ing

Companies. Journal of Accounting Science and Research, 3(6), 1-16.

Neely, A., Gregory, M., & Platts, K. (1995). Performance Measurement System Design:

A literature review and research agenda. International Journal of Operations

and Production Management, 15(4), 80-116.

Nekhili, M., Nagati, Chtioui, & Rebolledo. (2017). Corporate Social Responsibil ity

Disclosure and Market Value: Family Versus Non-Family Firms. Journal of

Business Research, 77, 41-52.

Ogundajo, G. O., & Onakoya, A. B. (2016). Tax Planning and Financial Performance

of Nigerian Manufacturing Companies. International Journal of Advanced

Academic Research, Social and Management Sciences, 2(7), 64-80.

Jenifer, The Impact of Corporate Social Responsibility Disclosures and Tax Avoidance on Firm Performance: Family Vs Non-Family Companies in Indonesia UIB repository @2018

Page 7: BIBLIOGRAPHY - repository.uib.ac.idrepository.uib.ac.id/980/10/S_1442058_bibliography.pdf · Bernhart, M., & Maher, S. (2011). ISO 26000 in Practice: A user guide. Milwaukee: ASQ

Oktaviani, R. D., & Nugroho, P. I. (2016). The Influence of Corporate Social

Responsibility on Firm Value with Financial Performance as Intervening

Variable (Empirical Study on Manufacturing Company listed in Indonesia

Stock Exchange 2014). National Seminar on Management and Business

Research.

Palepu, K. G., Healy, P. M., Bernard, V. L., & Peek, E. (2007). Business Analysis and

Valuation IFRS Edition: Text and Cases. London: Thomson Learning.

Partha, I. G., & Noviari, N. (2016). Impact of Long Term Tax Avoidance on Firm

Value with Information Transparency as Moderating Variable. E-Journal of

Accounting, 14(3), 2336-2362.

Platonova, E., Asutay, M., Dixon, R., & Mohammad, S. (2016). The Impact of

Corporate Social Responsibility Disclosure on Financial Performance :

Evidence from GCC Islamic Banking Sector. Journal of Business Ethics .

Pradnyana, I. B., & Noviari, N. (2017). The Effect of Tax Planning on Firm Value with

Corporate Transparency as Moderating Variable. E-Journal of Accounting

Udayana University, 18(2), 1398-1425.

Rahayu, W., Darminto, & Topowijono. (2014). The Influence of Corporate Social

Responsibility Disclosure on Profitability (Study on Mining Sector Companies

Listed on Indonesia Stock Exchange Period 2012-2013). Journal of Business

Administration, 17(2), 1-8.

Republic of Indonesia. (2007). Law No. 40 Year 2007 about Limited Liability

Companies. Jakarta: Ministry of Secretariat State.

Republic of Indonesia. (2010). Law No. 93 Year 2010 about Donations for National

Disaster, Research and Development, Educational Facilities, Sports Guidance,

Social Infrastructure Costs can be Reduces from Gross Profit. Jakarta: Ministry

of Secretariat State.

Republic of Indonesia. (2012). Law No. 47 Year 2012 about Social and Environmental

Responsibilities of Limited Liabilities Company. Jakarta: Ministry of

Secretariat State.

Retno, R. D., & Priantinah, D. (2012). Pengaruh Good Corporate Governance dan

Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan.

Jurnal Nominal, 1(1).

Rosiliana, K., Yuniarta, G. A., & Darmawan, N. A. (2014). The Influence of Corporate

Social Responsibility on Corporate Financial Performance (Empirical Study

LQ45 Company in Indonesia Stock Exchange Period 2008-2012). E-Journal of

Accounting of Ganesha Education University, 2(1).

Jenifer, The Impact of Corporate Social Responsibility Disclosures and Tax Avoidance on Firm Performance: Family Vs Non-Family Companies in Indonesia UIB repository @2018

Page 8: BIBLIOGRAPHY - repository.uib.ac.idrepository.uib.ac.id/980/10/S_1442058_bibliography.pdf · Bernhart, M., & Maher, S. (2011). ISO 26000 in Practice: A user guide. Milwaukee: ASQ

Salkind, N. (2010). Encyclopedia of Research Design. Los Angeles: Sage Publications.

Santana, S. L., & Rezende, A. J. (2016). Corporate Tax Avoidance ad Firm Value:

Evidence from Brazil. Journal of Accounting and Taxation, 13(30), 114-133.

Santoso, S. (2000). Latihan SPSS Statistik Parmetik. Jakarta: Gramedia.

Sari, D., & Tjen, C. (2016). Corporate Social Responsibility Disclosure, Environmenta l

Performance, and Tax Aggressiveness. International Research Journal of

Business Studies, 9(2), 93-104.

Satria, E. D., & Daljono. (2014). The Influence of Corporate Social Responsibility on

Financial Performance (Empirical Study on Manufacturing Company Listed on

Indonesia Stock Exchange period 2011). Diponegoro Journal of Accounting,

3(1), 1.

Setyoritni, C. T., & Ishak, Z. (2012). Corporate Social and Environmental Disclosure :

A Positive Accounting Theory View Point. International Business of Business

and Social Science, 3(9), 152-164.

Sha, T. L. (2014). The Influence of Company Size, Board of Commisisioner's Size ,

Profitability, and Leverage on Corporate Social Responsibility Disclosure on

Manfacturing Companies Listed on Indonesia Stock Exchange. Journal of

Accounting, 13(1), 86-98.

Sheikh, N. A., Wang, Z., & Khan, S. (2013). The Impact of Internal Attributes of

Corporate Governance on Firm Performance: Evidence from Pakistan.

International Journal of Commerce and Management, 23(1), 38-55.

Siagian, F., Siregar, S. V., & Rahadian, Y. (2013). Corporate Governance, Reporting

Quality, and Firm Value: Evidence from Indonesia. Journal of Accounting in

Emerging Economies, 3(1), 4-20.

Simarmata, A. P., & Cahyonowati, N. (2014). The Impact of Long Term Tax

Avoidance on Firm Value with Institutional Ownership as Moderating Variable.

Diponegoro Journal of Accounting, 3(3), 1-13.

Stewart, W. J. (2006). Collins Dictionary of Law. United Kingdom: Collins.

Sueb, M. (2001). The Influence of Social Costs on Company Social Performance listed

on Indonesia. National Symposium on Accouting IV.

Sugiyono. (2009). Business Research Methods (Quantitative, Qualitative, and R&D

Approach). Bandung: Alfabeta.

Jenifer, The Impact of Corporate Social Responsibility Disclosures and Tax Avoidance on Firm Performance: Family Vs Non-Family Companies in Indonesia UIB repository @2018

Page 9: BIBLIOGRAPHY - repository.uib.ac.idrepository.uib.ac.id/980/10/S_1442058_bibliography.pdf · Bernhart, M., & Maher, S. (2011). ISO 26000 in Practice: A user guide. Milwaukee: ASQ

Suhartati, T., Warsini, S., & Sixpria, N. (2011). The Influence of Social Responsibil ity

Disclosure and Corporate Governance Practices on Firm Value. Journal of

Economic and Business, 10(2), 95-105.

Sukirni, D. (2012). Managerial Ownership, Institutional Ownership, Dividend Policy,

and Debt Policy Analysis on Firm Value. Journal of Accounting Analysis, 1(2),

1-12.

Suto, M., & Takehara, H. (2016). Estimating the hidden corporate social performance

of Japanese firms. Social Responsibility Journal, 12(2), 348-36.

Syukron, A. (2015). Corporate Social Responsibility and Financial Performance on

Islamic Banks in Indonesia. Journal of Economic and Islamic Law, 5(2), 112-

135.

Tarihoran, A. (2016). The Influence of Tax Avoidance and Leverage on Firm Value

with Transparency as the Moderating Variable. Journal of Mikroskil Economic

Entrepreneurs, 6(2), 149-164.

Tjondro, E., Widuri, R., & Katopo, J. M. (2016). The Corporate Social Responsibil ity

and Tax Avoidance with Firm Performance as Moderating Variable. Journal of

Accounting and Finance, 18(2), 105-118.

Tobin, J. (1961). Money, Capital, and Other Stores of Values. American Economic

Reviews, 26-37.

Toumi, N., Benkraiem, R., & Hamrouni, A. (2016). Board Director Disciplinary and

Cognitive Influence on Corporate Value Creation. Corporate Governance,

16(13), 564-578.

Trochim, W. M. (2006). Descriptive Statistics. Research Methods Knowledge Base.

U.S Small Business Administration. (2013). Advocacy: The Voice of Small Business

in Government. Small Business Research Summary.

Udayasankar, K. (2007). Corporate Social Responsibility and Firm Size. Journal of

Business Ethics.

Ulupui, I. G., Utama, S., & Karnen, K. A. (2015). The Influence of Family Ownership,

Proximity of Board of Directors, and Commissioners with Compensation

Controller on Board of Directors and Commissioner Compensation in

Indonesia Capital Market. Journal of Organization and Management, Vol.11,

No.1, 62-74.

Umbara, D. M., & Suryanawa, I. K. (2014). Pengaruh Pengungkapan Tanggung Jawab

Sosial pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana, 9(2),

410-424.

Jenifer, The Impact of Corporate Social Responsibility Disclosures and Tax Avoidance on Firm Performance: Family Vs Non-Family Companies in Indonesia UIB repository @2018

Page 10: BIBLIOGRAPHY - repository.uib.ac.idrepository.uib.ac.id/980/10/S_1442058_bibliography.pdf · Bernhart, M., & Maher, S. (2011). ISO 26000 in Practice: A user guide. Milwaukee: ASQ

Usman, A. B., & Amran, N. A. (2015). Corporate Social Responsibility Practice and

Corporate Financial Performance: Evidence from Nigeria. Social

Responsibility Journal, 11(4), 749-763.

Utami, W. T., & Setyawan, H. (2015). The Influence of Family Ownership on Tax

Aggressiveness with Corporate Governance as Moderating Variable.

Conference in Business, Accounting, and Management, 2(1), 413-421.

Valmohammadi, C. (2014). Impact of Social Responsibility Practices on

Organizational Performance: an ISO 26000. Social Responsibility Journal,

10(3), 455-479.

Wahyudi, U., & Pawestri, H. P. (2006). Implications of Ownership Structure on Firm

Value: Financial Decision as Internvening Variable. National Symposium on

Accounting 9 Padang.

Wang, Z., Wang, N., & Liang, H. (2014). Knowledge Sharing, Intellectual Capital, and

Firm Performance. Management Decision, 52(2), 230-258.

Watts, R. L., & Zimmerman, J. L. (1990). Positive Accounting Theory: A Ten Years

Perspective. The Accounting Review, Vol. 65, No. 1, 131-156.

Waworuntu, S. R., Wantah, M. D., & Rusmanto, T. (2014). CSR and Financia l

Performance Analysis: Evidence from Top ASEAN listed companies.

International Conference on Accounting Studies.

WBCSD Team. (2017). Reporting Matters: Striking a balance between disclosure and

engagement WBCSD 2017 report. Switzerland: World Business Council for

Sustainable Development.

Widarjono, A. (2009). Introduction of Econometrics and Its Application. Yogyakarta:

Ekonesia.

Wilson, R. J. (2009). An Examinational of Corporate Tax Shelter Participants. The

Accounting Review, 84(3), 969-999.

Winarno, W. W. (2009). Analysis of Econometrics and Statistics with Eviews.

Yogyakarta: UPP STIM YKPN.

Wolfe, J. (2003). The Tobin's Q as a Company Performance Indicator. Developments

in Business Simulation and Experiential Learning .

Yang, S., He, F., Zhu, Q., & Li, S. (2017). How Does Corporate Social Responsibil ity

Change Capital Structure? Asia-Pacific Journal of Accounting and Economics.

Jenifer, The Impact of Corporate Social Responsibility Disclosures and Tax Avoidance on Firm Performance: Family Vs Non-Family Companies in Indonesia UIB repository @2018

Page 11: BIBLIOGRAPHY - repository.uib.ac.idrepository.uib.ac.id/980/10/S_1442058_bibliography.pdf · Bernhart, M., & Maher, S. (2011). ISO 26000 in Practice: A user guide. Milwaukee: ASQ

Yanti. (2015). Pengaruh Corporate Social Responsibility dan Environmenta l

Performance terhadap Kinerja Keuangan BUMN dan Non BUMN yang

terdaftar di Bursa Efek Indonesia 2009-2012. Jurnal Akuntansi, 19(2), 242-259.

Yaparto, M., Frisko, D., & Eriandani, R. (2013). Impact of Corporate Social

Responsibility on Financial Performance on Manufacturing Sector Companies

Listed on Indonesia Stock Exchange for 2010-2011. Journal of Surabaya

University, 2(1).

Yuliansyah, Y., Rammal, H. G., & Rose, E. (2016). Business Strategy and Performance

in Indonesia's Service Sector. Journal of Asia Business Studies, 10(2), 164-182.

Zain, M. (2003). Manajemen Perpajakkan. Jakarta: Salemba Empat.

Jenifer, The Impact of Corporate Social Responsibility Disclosures and Tax Avoidance on Firm Performance: Family Vs Non-Family Companies in Indonesia UIB repository @2018