Skripsi

PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

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Penilaian

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This study aims to analyze the effect of Environmental Social Governance (ESG) and Audit Quality on Tax Avoidance with Firm Size as Moderating Variable. The analysis method used in this research is quantitative analysis with Moderated Regression Analysis (MRA) method using SPSS 26 software. The population in this study were mining sector companies listed in Indonesia Stock Exchange. Sampling technique used in this study is purposive sampling technique. The sample obtained was 18 companies from 2018-2022 research period so that the number of observations used in this study was 90 companies. The results of this study showed that Environmental Social Governance (ESG) and audit quality have negative and significant effect on tax avoidance. Firm size can moderate the effect of ESG on tax avoidance but firm size can not moderate the effect of audit quality on tax avoidance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407002513	T142056	T1420562024	Central Library (References)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1420562024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xv, 82 hlm.; tab.; ilus.; 28 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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