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primary topic: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN

PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN
type: Thesis
type: Article
abstract: Fluctuations in firm value amid economic pressures and increasing sustainability demands highlight the need for an in-depth examination of factors influencing investor perceptions. This study aims to analyze the effects of tax avoidance and financial distress on firm value, as well as the moderating role of Environmental, Social, and Governance (ESG) score in non-financial companies listed on the Indonesia Stock Exchange during the 2020-2024 period. This study employs panel data and applies panel data regression analysis. The findings indicate that tax avoidance has no significant effect on firm value, while financial distress has a significant negative effect on firm value. Furthermore, ESG does not moderate the relationship between tax avoidanve and firm value, however, it is able to weaken the negative effect of financial distress on firm value.
date: 2026-01-08
status: published
author list: authors
type: EPrint
type: ThesisEPrint
is part of: repository
has document: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Text)
has version: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Text)
has published: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Text)
has document: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Other)
subject: 657.42 Akuntansi

PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Text)
type: Document
has file: 22108040040_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
has part: 22108040040_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf

PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Text)
type: Document

UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

NIM.: 22108040040 Fitriyana
type: Person
given name: NIM.: 22108040040
family name: Fitriyana

PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Other)
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PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Other)
type: Document
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is volatile version of: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Text)
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PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Other)
type: Document
is version of: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Text)
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PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Other)
type: Document
is version of: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Text)
is volatile version of: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Text)
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PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Other)
type: Document
is version of: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Text)
is volatile version of: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Text)
islightbox thumbnail version of: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Text)
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PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Other)
type: Document
is version of: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Text)
is volatile version of: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Text)
ispreview thumbnail version of: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Text)
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PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Other)
type: Document
is version of: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Text)
is volatile version of: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Text)
ismedium thumbnail version of: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Text)
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PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Other)
type: Document
is version of: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Text)
is volatile version of: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Text)
issmall thumbnail version of: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Text)
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primary topic: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN

657.42 Akuntansi
type: Concept