PENGARUH TAX AVOIDANCE DAN KINERJA LINGKUNGAN TERHADAP SUSTAINABILITY REPORT DISCLOSURE (Studi Empiris pada Perusahaan Sektor Energy dan Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2021- 2023)

LESTARI, CLARISA BUNGA (2025) PENGARUH TAX AVOIDANCE DAN KINERJA LINGKUNGAN TERHADAP SUSTAINABILITY REPORT DISCLOSURE (Studi Empiris pada Perusahaan Sektor Energy dan Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2021- 2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to determine the effect of tax avoidance and environmental performance on sustainability report disclosure. This study uses stakeholder theory to explain the problem. The population in this study was conducted on energy and raw material sector companies listed on the IDX in 2021-2023. The sampling technique used in this study was the purposive sampling method with a sample size of 60 companies. The data analysis technique for this study used ordinary least squares regression collected in a cross-sectional time-series with standard error clustered by irm and Year, with STATA v14.2 software. The results of the study indicate that tax avoidance has a negative effect on sustainability report disclosure, and environmental performance has a positive effect on sustainability report disclosure in energy and raw material sector companies listed on the IDX in 2021-2023.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	JANUARSI, YENI	198001042003122001
Thesis advisor	SOERONO, AYU NOORIDA	197210222003122001

Additional Information:

Penelitian ini bertujuan untuk mengetahui pengaruh tax avoidance dan kinerja lingkungan terhadap sustainability report disclosure. Penelitian ini menggunakan stakeholder theory dalam menjelaskan permasalahan tersebut. Populasi dalam penelitian ini dilakukan pada perusahaan sektor energy dan basic materials yang terdaftar di BEI tahun 2021-2023. Teknik sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dengan total sampel sebanyak 60 perusahaan. Teknik analisis data penelitian ini menggunakan time-series cross-sectional pooled ordinary least squares regressions with standards error clustered by irm dan Year, dengan software STATA v14.2. Hasil dari penelitian menunjukkan bahwa tax avoidance berpengaruh negatif terhadap sustainability report disclosure, dan kinerja lingkungan berpengaruh positif terhadap sustainability report disclosure pada perusahaan sektor energy dan basic materials, yang terdaftar di BEI Tahun 2021-2023.

Uncontrolled Keywords:

Tax Avoidance, Environmental Performance, Sustainability Report Disclosure Tax Avoidance, Kinerja Lingkungan, Sustainabiliy Report Disclosure

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Clarisa Lestari

Date Deposited:

25 Jul 2025 09:06

Last Modified:

25 Jul 2025 09:06

URI:

http://eprints.untirta.ac.id/id/eprint/51294

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