Novita Ayu Amalikhah, NIM.: 22208012016 (2024) PENGARUH FINANCIAL PERFORMANCE, KINERJA LINGKUNGAN, PENGHINDARAN PAJAK DAN GENDER DIVERSITY TERHADAP SUSTAINABLE DEVELOPMENT GOALS (SDGs). Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.
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Text (PENGARUH FINANCIAL PERFORMANCE, KINERJA LINGKUNGAN, PENGHINDARAN PAJAK DAN GENDER DIVERSITY TERHADAP SUSTAINABLE DEVELOPMENT GOALS (SDGs))
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Text (PENGARUH FINANCIAL PERFORMANCE, KINERJA LINGKUNGAN, PENGHINDARAN PAJAK DAN GENDER DIVERSITY TERHADAP SUSTAINABLE DEVELOPMENT GOALS (SDGs))
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Abstract
The purpose of this study was to determine the effect of financial performance, environmental performance, tax avoidance and gender diversity on sustainable development goals (SDGs). This research uses a quantitative approach. The population in this study includes all companies listed on DES (Daftar Efek Syariah) which have annual reports and sustainability reports in the 2021-2023 period. By using panel data from 70 companies and a total of 210 observations, the analysis was carried out through the Fixed Effect Model (FEM) model with the help of the EViews 12 tool. Based on the results of the data analysis processed and the discussion that has been described by the researcher, the following conclusions are obtained: 1) The company's current ratio has a positive effect on SDGs. This is because companies that show greater liquidity and profitability tend to have the necessary resources to support SDGs. 2) Free cash flow has no influence on SDGs. This can happen because free cash flow only shows the availability of funds, and how these funds are used. 3) Environmental performance has a positive effect on SDGs. This can happen because by increasing environmental performance, companies can help support global goals (SDGs) related to environmental sustainability. 4) Tax avoidance carried out by companies will have a negative effect on SDGs. This is because tax is one of the largest revenues belonging to the state. 5) Board gender diversity has a positive influence on SDGs. This happens because the level of equality on the board can encourage an inclusive work culture and will have an impact on company productivity.
Item Type: | Thesis (Masters) |
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Additional Information / Supervisor: | Dr. H. Slamet Haryono, S.E., M.Si. |
Uncontrolled Keywords: | Financial Performance, Kinerja Lingkungan, Penghindaran Pajak, Gender Diversity, Sustainable Development Goals (SDGs) |
Subjects: | 300 Ilmu Sosial > 330 Ilmu Ekonomi > 336.2 Pajak |
Divisions: | Fakultas Ekonomi dan Bisnis Islam > Ekonomi Syariah (S2) |
Depositing User: | Muh Khabib, SIP. |
Date Deposited: | 05 Feb 2025 08:34 |
Last Modified: | 05 Feb 2025 08:34 |
URI: | http://digilib.uin-suka.ac.id/id/eprint/69797 |
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