Can ESG Performance Moderate The Effect of Tax Avoidance on Corporate Risk?

Carolina, Verani and Gunawan, Yuliana and Tedya, Ranesa (2022) Can ESG Performance Moderate The Effect of Tax Avoidance on Corporate Risk? Riset Akuntansi dan Keuangan Indonesia, 7 (3). pp. 63-71. ISSN 2541-6111

	Text 1. Jurnal REAKSI (Sinta 2).pdf Download (788Kb)
	Text 1. Korespondensi Jurnal REAKSI (Sinta 2).pdf Download (705Kb)
	Text 1. Turnitin Jurnal REAKSI (Sinta 2).pdf Download (2856Kb)

Abstract

Very few companies in Indonesia implement environmental, social, and governance (ESG), but nowadays investors are interested in investing in companies that have good ESG profiles. This study aims to find the moderating effect of ESG performance on the effect of tax avoidance on corporate risk. The ESG score was obtained through the Thomson Reuters Eikon (Refinitiv), while tax avoidance was measured using the Effective Tax Rate and Cash Effective Tax Rate. This study used a sample of companies with ESG scores in the 2012-2021 period. The data was analyzed using panel data moderation regression with eviews 12. The best regression model obtained is the Fixed Effect Model (FEM). The results showed that ESG performance can moderate the effect of tax avoidance on corporate risk

Item Type:	Article
Contributors:	Contribution Contributors NIDN/NIDK Email Author Carolina, Verani UNSPECIFIED UNSPECIFIED Author Gunawan, Yuliana UNSPECIFIED UNSPECIFIED Author Tedya, Ranesa UNSPECIFIED UNSPECIFIED
Uncontrolled Keywords:	Environmental, Social,Governance (ESG), tax avoidance, corporate risk
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Economics > 51 Accounting Department
Depositing User:	Perpustakaan Maranatha
Date Deposited:	28 Mar 2025 04:05
Last Modified:	28 Mar 2025 07:22
URI:	http://repository.maranatha.edu/id/eprint/33555

Actions (login required)

View Item