eprintid: 75386
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/07/53/86
datestamp: 2026-02-03 03:01:39
lastmod: 2026-02-03 03:01:39
status_changed: 2026-02-03 03:01:39
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Fitriyana, NIM.: 22108040040
title: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN
ispublished: pub
subjects: 657.42
divisions: ak_syar
full_text_status: restricted
keywords: Nilai Perusahaan, Tax Avoidance, Financial Distress, Environmental, Social, and Governance
note: Rosyid Nur Anggara Putra, S.Pd., M.Si.
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
date_type: published
pages: 137
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Fitriyana, NIM.: 22108040040  (2026) PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MEMODERASI PENGARUH TAX AVOIDANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/75386/1/22108040040_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/75386/2/22108040040_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf