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

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.

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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.

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