Nadya Easter Elvenna, . (2025) PENGARUH MANAJEMEN LABA DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research is a quantitative study which aims to determine the effect of earnings management and tax avoidance on firm value with Environmental, Social and Governance (ESG) as a moderator. This research uses secondary data obtained through financial reports, annual reports, and sustainability reports of non-financial companies listed on the IDX in 2023-2024. The sampling technique uses a purposive sampling method, and there are 112 companies as objects of observation. The data analysis technique used is panel data regression using STATA 17 with a significance level of 10%. The results of this research prove that earnings management has a significant negative influence on firm value. Meanwhile, tax avoidance has a significant positive influence on firm value. In addition, ESG is known to significantly weaken the negative influence of earnings management on firm value, and ESG is known to significantly weaken the positive influence of tax avoidance on firm value.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2110112224] [Pembimbing: Amrie Firmansyah] [Penguji 1: Dewi Darmastuti] [Ketua Penguji: Dianwicaksih Arieftiara] |
| Uncontrolled Keywords: | Firm Value, Earnings Management, Tax Avoidance, Environmental, Social, and Governance (ESG), Financial Accounting |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | NADYA EASTER ELVENNA |
| Date Deposited: | 03 Sep 2025 03:32 |
| Last Modified: | 03 Sep 2025 03:32 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37631 |
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