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Peran Tax Avoidance Dalam Memediasi Pengaruh Sustainability Reporting Terhadap Corporate Financial Performance

Pangestu, Nadya Indah (2020) Peran Tax Avoidance Dalam Memediasi Pengaruh Sustainability Reporting Terhadap Corporate Financial Performance. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Corporate Financial Performance proxied by Return On Asset (ROA) is a ratio that is able to measure the company’s ability to generate profits from company assets. The purpose of this research is to determine the effect of sustainability reporting toward financial performance with tax avoidance as a mediation variable. The research conducted on all companies in all sectors listed on the Indonesia Stock Exchange in 2014-2018. This research is a quantitative study, and the sample consist of 58 companies that disclose sustainability reports. The method of sampling used purposive sampling. In this research, the hypothesis were analyzed using multiple regression analysis and causal step method with SPSS 23. The result is sustainability reporting have a significant influence toward corporate financial performance,sustainability reporting doesn’t have significant influence toward tax avoidance, and tax avoidance have negatively significant influence toward corporate financial performance.Through the concept of mediation the infuence between variables, it is concluded that tax avoidance hasn't succeeded in mediating sustainability reporting towards corporate financial performance. Keywords:Corporate Financial Perfromance, Sustainability Report, Tax Avoidance

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: NADYA INDAH PANGESTU
Date Deposited: 10 May 2020 03:44
Last Modified: 10 May 2020 03:46
URI: http://eprints.perbanas.ac.id/id/eprint/6688

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