Skripsi

PENGARUH SALES GROWTH DAN ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN DENGAN TAX AVOIDANCE SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di BEI Tahun 2021-2023)

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Penilaian

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This study examines the effect of Sales Growth and Environmental Social Governance (ESG) on Company Value, with Tax Avoidance as an intervening variable. The sample consists of 54 non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Data was obtained from the Indonesia Stock Exchange and Refinitiv Workspace, then analyzed using Path Analysis with the assistance of SPSS version 27 and the Sobel test to test the mediating effect. The results show that Sales Growth does not affect Tax Avoidance, while ESG has a positive effect on Tax Avoidance. ESG and Sales Growth have a positive effect on Firm Value, but Tax Avoidance does not have a significant effect and does not mediate the relationship between ESG and Sales Growth on Firm Value. Keywords: Sales Growth, Social and Environmental Governance (ESG), Tax Avoidance, Firm Value.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507005390	T182665	T1826652025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1826652025

Publisher

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

Collation

xvi, 125 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

658.150 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi
Environmental Social Governance (ESG)

Specific Detail Info

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Statement of Responsibility

KA

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