PENGARUH GREEN FINANCE TERHADAP FINANCIAL SUSTAINABILITY DENGAN TAX AVOIDANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Energy, Industrials, Basic Materials, dan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019 - 2023)

Diani, Fitri (2025) PENGARUH GREEN FINANCE TERHADAP FINANCIAL SUSTAINABILITY DENGAN TAX AVOIDANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Energy, Industrials, Basic Materials, dan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019 - 2023). S1 thesis, UNIVERISTAS SULTAN AGENG TIRTAYASA.

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Abstract

This study uses tax avoidance as a moderating variable to ascertain how green finance affects financial sustainability. The Triple Bottom Line Theory explains the problem in this study. Purposive sampling is the technique employed, and 42 companies were included in the research sample. Companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period in the energy, industrials, basic materials, and consumer non-cyclicals sectors make up the study's population. This study's data analysis method uses panel data regression analysis with time-series cross-sectional pooled ordinary least squares regressions with standard errors clustered by firm and year. Stata version 14 software is used to handle the data. According to the study's findings, green finance improves financial sustainability. However, the influence of green finance becomes negative and significant when tax avoidance moderates it, hence rejecting the moderation theory. According to these results, tax avoidance can reduce the contribution of green finance to financial sustainability in businesses from the energy, industrials, basic materials, and consumer non-cyclicals sectors that are listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Januarsi, Yeni	198001042003122001
Thesis advisor	Soerono, Ayu Noorida	197210222003122001

Additional Information:

Studi ini menggunakan tax avoidance sebagai variabel moderasi untuk menentukan bagaimana green finance mempengaruhi financial sustainability. Teori Triple Bottom Line menjelaskan masalah dalam studi ini. Pengambilan sampel purposif adalah teknik yang digunakan, dan 42 perusahaan dimasukkan dalam sampel penelitian. Perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2019–2023 di sektor energy, industrials, basic materials, and consumer non-cyclicals merupakan populasi dari penelitian ini. Metode analisis data dalam penelitian ini menggunakan analisis regresi data panel dengan regresi pooled ordinary least squares cross-sectional time-series dengan kesalahan standar yang dikelompokkan berdasarkan tahun dan perusahaan. Perangkat lunak Stata versi 14 digunakan untuk menangani data. Menurut temuan studi, green finance meningkatkan financial sustainability. Namun, pengaruh green finance menjadi negatif dan signifikan ketika tax avoidance memoderasinya, sehingga menolak teori moderasi. Menurut hasil ini, tax avoidance dapat mengurangi kontribusi green finance terhadap financial sustainability dalam bisnis dari sektor energy, industrials, basic materials, and consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2019 dan 2023.

Uncontrolled Keywords:

Green Finance, Financial Sustainability, Tax Avoidance Green Finance, Financial Sustainability, Tax Avoidance

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:

Fitri Diani

Date Deposited:

06 Aug 2025 07:24

Last Modified:

06 Aug 2025 07:24

URI:

http://eprints.untirta.ac.id/id/eprint/51544

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