TY  - THES
N1  - Rosyid Nur Anggara Putra, S.Pd., M.Si.
ID  - digilib75386
UR  - https://digilib.uin-suka.ac.id/id/eprint/75386/
A1  - Fitriyana, NIM.: 22108040040
Y1  - 2026/01/08/
N2  - 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.
PB  - UIN SUNAN KALIJAGA YOGYAKARTA
KW  - Nilai Perusahaan
KW  -  Tax Avoidance
KW  -  Financial Distress
KW  -  Environmental
KW  -  Social
KW  -  and Governance
M1  - skripsi
TI  - PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN
AV  - restricted
EP  - 137
ER  -