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)

SELVIANI, GABY and Fuadah, Luk Luk (2025) 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). Undergraduate thesis, Sriwijaya University.

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Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Sales Growth, Environmental Social Governance (ESG), Tax Avoidance, Nilai Perusahaan.
Subjects:	H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Gaby Selviani
Date Deposited:	12 Aug 2025 01:25
Last Modified:	12 Aug 2025 01:25
URI:	http://repository.unsri.ac.id/id/eprint/182665

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