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Skripsi

PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN TAX AVOIDANCE SEBAGAI VARIABEL INTERVENING (Studi empiris perusahaan manufaktur yang terdaftar di BEI tahun 2020-2022).

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This research aims to analyze the influence of environmental social governance and leverage on the firm value with tax avoidance as intervening variable. The sample selection follows a purposive sampling method, with a total of 29 manufacturing companies. Data analysis on this study is using Panel data regression analysis and path analysis with EViews version 13. The findings of this research indicate that both environmental social governance and leverage have no significant effect on tax avoidance. Environmental social governance has positive significant effect on firm value. Leverage and tax avoidance have no significant effect on firm value. Environmental social governance and leverage have no significant effect on firm value through tax avoidance. Keywords: Environmental Social Governance, Leverage, Tax Avoidance, and Firm Value

Availability
Inventory Code Barcode Call Number Location Status
2407000763T139213T1392132024Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1392132024
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvii, 91 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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