Pengaruh Akuntansi Hijau, Pertumbuhan Penjualan Dan Penghindaran Pajak Terhadap Nilai Perusahaan

Resti, Khansa Catur (2025) Pengaruh Akuntansi Hijau, Pertumbuhan Penjualan Dan Penghindaran Pajak Terhadap Nilai Perusahaan. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

This study aims to determine the effect of Green Accounting, Sales Growth and Tax Avoidance on Company Value in mining sector companies listed on the Indonesia Stock Exchange (IDX). The sample to be used in this study was selected using the purposive sampling method. Based on this selection, 110 samples were obtained from 22 mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The data analysis technique used is panel data regression analysis. Data processing uses the Eviews 12 program. Based on the results of this study, it shows that the Green Accounting and Sales Growth variables have a positive and significant effect on Company Value. While the results for the Tax Avoidance variable show that it does not have a significant effect on company value

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