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)

RIZKY, ANNISA SYAHARANI and Fuadah, Luk Luk (2023) 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). Undergraduate thesis, Sriwijaya University.

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Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Environmental Social Governance (ESG), Capital Intensity, Tax Avoidance, Nilai Perusahaan.
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Annisa Syaharani Rizky
Date Deposited:	16 May 2023 05:51
Last Modified:	16 May 2023 05:51
URI:	http://repository.unsri.ac.id/id/eprint/103386

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