PENGARUH CASH HOLDING, MANAJEMEN LABA, DAN PENGHINDARAN PAJAK TERHADAP RISIKO PERUSAHAAN DENGAN PENGUNGKAPAN ENVIRONMENTAL, SOCIAL AND GOVERNMENT (ESG) SEBAGAI VARIABEL MODERASI

Tri Yuni Bhaktiningsih, . (2025) PENGARUH CASH HOLDING, MANAJEMEN LABA, DAN PENGHINDARAN PAJAK TERHADAP RISIKO PERUSAHAAN DENGAN PENGUNGKAPAN ENVIRONMENTAL, SOCIAL AND GOVERNMENT (ESG) SEBAGAI VARIABEL MODERASI. Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to examine the effect of cash holding, earnings management, and tax avoidance on firm risk, as well as to investigate the moderating role of Environmental, Social, and Governance (ESG) disclosure. The research employs a quantitative approach using secondary data from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024, focusing on non-financial companies in the basic materials sector. Samples were selected using purposive sampling and analyzed using moderated regression analysis. The results indicate that earnings management has a significant effect on firm risk, while cash holding and tax avoidance do not have a significant effect. Furthermore, ESG disclosure is proven to moderate the relationship between earnings management and firm risk. It also moderates the relationship between cash holding and tax avoidance with firm risk. These findings suggest that the effectiveness of ESG as a moderating variable strongly depends on the financial practices being moderated. ESG is more responsive to practices with potentially negative implications, such as earnings management, than to liquidity or tax strategy decisions. The implications of this research are expected to provide input for company management, investors, and regulators in encouraging the adoption of sustainable practices and better risk management.

Item Type: Thesis (Tesis)
Additional Information: No.Panggil: 2310124003] [Pembimbing: Amrie Firmansyah] [Penguji 1: Ranila Suciati] [Penguji 2: Ferry Irawan]
Uncontrolled Keywords: Cash holding, earnings management, tax avoidance, firm risk, ESG
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S2)
Depositing User: TRI YUNI BHAKTININGSIH
Date Deposited: 02 Apr 2026 02:50
Last Modified: 06 May 2026 03:01
URI: http://repository.upnvj.ac.id/id/eprint/42243

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