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)

WAHYUDI, EDHO and Fuadah, Luk Luk and Patmawati, Patmawati (2023) 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). Undergraduate thesis, Sriwijaya University.

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Abstract

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

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Environmental Social Governance, Leverage, Tax avoidance, dan Nilai Perusahaan.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Edho Wahyudi
Date Deposited:	22 Jan 2024 05:15
Last Modified:	22 Jan 2024 05:15
URI:	http://repository.unsri.ac.id/id/eprint/139213

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