CD Skripsi

Pengaruh Pengungkapan Esg, Tingkat Kesehatan Keuangan, Dan Komisaris Independen Terhadap Agresivitas Pajak Serta Dampaknya Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023)

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ABSTRACT
This study aims to examine and analyze: (1) the influence of ESG disclosure, (2)
financial health level, and (3) independent commissioners on tax aggressiveness,
and (4) its impact on firm value. This research is a quantitative study. The
population in this study comprises 125 consumer non-cyclicals sector companies
listed on the Indonesia Stock Exchange (IDX) from 2021-2023. The sample size for
this study is 46 companies, obtained using purposive sampling. This research
utilizes secondary data in the form of annual reports and sustainability reports for
the 2021-2023 period. Data analysis was performed using multiple and simple
linear regression with SPSS 29 software. The results of this study indicate that ESG
disclosure affects tax aggressiveness, financial health level affects tax
aggressiveness, and independent commissioners affect tax aggressiveness, and tax
aggressiveness affects firm value.
Keywords: ESG Disclosure, Financial Health Level, Independent Commissioners,
Tax Aggressiveness, Firm Value

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102111480

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102111480

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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