Tyas, Tiara Fibrianti Ning (2025) Pengaruh Environmental, Social, Governance (ESG) Performance Terhadap Cost of Debt Dimediasi Tax Avoidance Pada Perusahaan Sektor Basic Materials Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023. Undergraduate thesis, UPN"VETERAN"JAWA TIMUR.
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Abstract
This study aims to examine and analyze the effect of environmental, social, governance (ESG) performance on the cost of debt mediated by tax avoidance in basic materials companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. This study is a quantitative study. The population for this study consists of basic materials companies listed on the Indonesia Stock Exchange from 2020 to 2023. The sampling technique used in this study is purposive sampling, resulting in 12 companies with four years of observation. The data used in this study are secondary data obtained from annual financial reports and corporate sustainability reports. This study employs the Structural Equation Modeling - Partial Least Squares (SEM-PLS) analysis method. The results of this study indicate that environmental performance influences the cost of debt, governance performance influences tax avoidance, social performance and governance performance do not influence the cost of debt, tax avoidance does not influence the cost of debt, environmental performance and social performance do not influence tax avoidance, and tax avoidance does not mediate the relationship between environmental performance, social performance, and governance performance on the cost of debt.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Tiara Fibrianti Ning Tyas | ||||||||
| Date Deposited: | 18 Jun 2025 04:46 | ||||||||
| Last Modified: | 18 Jun 2025 04:46 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/38326 |
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