PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE, DAN TAX PLANNING TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI PERIODE 2021 – 2024)

PUTRI, SYEVI ZAHRA and Patmawati, Patmawati (2025) PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE, DAN TAX PLANNING TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI PERIODE 2021 – 2024). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of earnings management, good corporate governance (GCG), and tax planning on the disclosure of sustainability reports (SR) in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was selected using purposive sampling, consisting of 20 companies with a total of 80 observations. The independent variables include earnings management, independent commissioners, board meeting frequency, audit committee, and tax planning, while the dependent variable is the sustainability report. This study employs a quantitative approach using secondary data, analyzed through multiple linear regression with SPSS version 27. The results indicate that all independent variables have no significant effect on sustainability report disclosure, although independent commissioners show a positive directional relationship.These findings suggest that the implementation of GCG, earnings management, and tax planning strategies has not been effective in enhancing sustainability disclosure within SOEs..

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Akuntansi, Manajemen Laba, Good Corporate Governance, Tax Planning, Sustainability Report, BUMN
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Syevi Zahra Putri
Date Deposited:	12 Sep 2025 07:42
Last Modified:	12 Sep 2025 07:42
URI:	http://repository.unsri.ac.id/id/eprint/183887

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