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PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) DAN CAPITAL INTENSITY TERHADAP NILAI PERUSAHAAN DENGAN TAX AVOIDANCE SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM BURSA EFEK INDONESIA TAHUN 2019-2021).

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This study aims to analyze the effect of environmental social governance (ESG) and capital intensity on tax avoidance and firm value as well as the effect of environmental social governance (ESG) and capital intensity on firm value with tax avoidance as an interveing variable. The type of data in this study is secondary data in the form of annual reports and corporate sustainability reports. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange with the sample selection using a purposive sampling technique. The sample in this research is 25 manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. The analysis used in this study is by using panel data regression analysis and path analysis with Eviews 12 software. The results of the study state that environmental social governance (ESG) has a significant negative effect on tax avoidance while capital intensity has a significant positive effect on tax avoidance. Environmental social governance (ESG), capital intensity and tax avoidance have no significant effect on firm value. Environmental social governance (ESG) and capital intensity have no significant effect on firm value through tax avoidance.

Availability
Inventory Code Barcode Call Number Location Status
2307001833T103386T1033862023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1033862023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xvii, 93 hlm.; Ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
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No other version available

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