Skripsi

DO ESG PRACTICES MEDIATE THE RELATIONSHIP BETWEEN BOARD CHARACTERISTICS AND TAX AVOIDANCE?

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Penilaian

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This study aims to examine the mediation of Environmental, Social, and Governance (ESG) practices on the relationship between board characteristics and tax avoidance in non-financial companies. The objects of the study were non-financial companies listed in Indonesia and Malaysia during the period 2017-2023. Secondary data were collected through a purposive sampling method from Refinitiv LSEG Workspace, resulting in 900 observations. Data analysis used panel data regression and Baron & Kenny mediation test with Stata MP 17 software. The results of the study showed that board gender diversity has a positive effect on tax avoidance, while board independence has a negative effect. Board financial expertise has no effect on tax avoidance. Then board gender diversity and board independence have a positive effect on ESG, while board financial expertise has a negative effect on ESG. Furthermore, ESG is proven to partially mediate the relationship between board gender diversity, board independence and tax avoidance, but does not mediate the relationship between board financial expertise.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507004245	T177892	T1778922025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1778922025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xxiii, 443 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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