Pengaruh Green Accounting, Corporate Social Responsibility, Perencanaan Pajak Terhadap Nilai Perusahaan

Rahmadanty, Desnia (2022) Pengaruh Green Accounting, Corporate Social Responsibility, Perencanaan Pajak Terhadap Nilai Perusahaan. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

This study aims to determine the effect of Green Accounting, Corporate Social Responsibility, and Tax Planning on Firm Value in energy sector companies listed onthe Indonesia Stock Exchange (IDX). The sample to be used in this study was selected using a purposive sampling method. Based on the selection, 72 samples were obtained from 18 energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The data analysis technique used is multiple linear regression analysis. Data processing using SPSS (Statistical Product and Service Solution) version 25.0 Based on the results of this study indicate that the variables of Green Accounting and Tax Planning have a positive and significant effect on firm value. While the results for the Corporate Social Responsibility variable show a significant negative effect on firm value. So the implication of this research is that companies should continue to implement environmental responsibility disclosures in sustainability reports at a minimum cost with the aim of getting a positive image among investors and also the community and as much as possible doing tax planning well in order to have a maximum net profit.

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