Pengaruh Environmnetal Social Disclosure dan Tax Avoidance Terhadap Manajemen Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi

Lestari, Desy Retna (2025) Pengaruh Environmnetal Social Disclosure dan Tax Avoidance Terhadap Manajemen Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

Desy Retna Lestari (41183403210017) The Influence of Environmental Social Disclosure and Tax Avoidance on Earnings Management with Good Corporate Governance as a Moderating Variable XVI + 166 pages + 13 tables + 2 figures + 20 attachment This study aims to examine the influence of environmental social disclosure and tax avoidance on earnings management, with good corporate governance as a moderating variable. Earnings management is measured using the Modified Jones Model. The research employs a quantitative approach using secondary data. The population in this study consists of consumer non-cyclical sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The sampling method employed is purposive sampling, resulting in a total of 33 companies selected as research samples. The analysis technique used is Moderated Regression Analysis (MRA) with the assistance of E-Views 12 software. The research findings indicate that environmental social disclosure has no significant effect on earnings management, and similarly, tax avoidance does not significantly affect earnings management. In addition, good corporate governance is unable to moderate the relationship between environmental social disclosure and earnings management, nor can it moderate the relationship between tax avoidance and earnings management. Keywords: Environmental Social Disclosure, Tax Avoidance, Earnings Management, Good Corporate Governance.

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