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PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN DENGAN TAX AVOIDANCE SEBAGAI VARIABEL MEDIASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024)

This study aims to empirically examine the effect of Environmental Social Governance (ESG) on firm value through tax avoidance as a mediating variable (an empirical study on mining sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period). The research adopts a quantitative approach using secondary data from 24 companies selected through purposive sampling. Data analysis techniques employed in this study include panel data regression and path analysis test using EViews software. The results of the study indicate that ESG and tax avoidance have a positive and significant effect on firm value, and that tax avoidance partially and significantly mediates the relationship between ESG and firm value. These findings support stakeholder theory, suggesting that the implementation of ESG and tax compliance can strengthen corporate legitimacy and stakeholder trust toward the company.

Availability
#
Central Library (Reference) T1913932026
T191393
Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1913932026
Publisher
Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xviii, 72 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
658.150 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Ekonomi Akuntansi
Asupan Energi
Specific Detail Info
-
Statement of Responsibility
Other version/related
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