Rachman, Deviyanti Sofia (2025) Pengaruh Kinerja Keuangan dan Green Accounting Terhadap Penghindaran Pajak dengan Corporate Social Responsibility Pada Perusahaan Sektor Industri Barang Konsumsi di BEI Tahun 2020-2023. Undergraduate thesis, UPN "VETERAN" JAWA TIMUR.
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Abstract
The purpose of this study is to analyze and empirically prove the influence of financial performance and green accounting on tax avoidance with CSR as a mediating variable in companies in the consumer goods industry sector on the IDX in 2020-2023. The method used in this study is quantitative research. This research includes explanatory research. The data used is secondary data from the company's annual report. Through purposive-sampling techniques, a total of 30 companies in the consumer goods industry sector were obtained as samples of this study. In addition, this study uses two analysis techniques, namely the Eviews 13 panel data regression test and the Interactive Mediation Tests Sobel test. The results of the study stated that financial performance significantly affects tax avoidance, green accounting does not significantly affect tax avoidance, CSR does not significantly affect tax avoidance, financial performance does not affect CSR significantly, green accounting does not significantly affect CSR, CSR does not function as a mediator in the influence of financial performance on tax avoidance, and CSR functions as a mediator in influence green accounting for tax avoidance.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics H Social Sciences > HF Commerce > HF5601 Accounting 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: | Deviyanti Sofia Rachman | ||||||||
| Date Deposited: | 19 Jun 2025 08:41 | ||||||||
| Last Modified: | 19 Jun 2025 08:41 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/38693 |
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