Skripsi

PENGARUH PENGUNGKAPAN ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN DENGAN TAX AVOIDANCE SEBAGAI VARIABEL MEDIASI (STUDI EMPIRIS PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022–2024)

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This study aims to empirically examine the effect of Environmental Social and Governance (ESG) disclosure on firm value, with tax avoidance as a mediating variable, in food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative approach using secondary data from 28 companies selected through purposive sampling. Data analysis was conducted using panel data regression and path analysis with EViews software. The results indicate that ESG disclosure and tax avoidance have positive and significant effects on firm value, and that tax avoidance partially and significantly mediates the relationship between ESG disclosure and firm value. These findings suggest that high-quality ESG disclosure provides a strong economic signal and enhances stakeholder confidence in corporate sustainability performance.

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Detail Information

Series Title

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Call Number

T1913322026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xix, 82 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

658.150 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Penghindaran Pajak
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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