GREEN ACCOUNTING, SUSTAINABILITY REPORT, DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI PEMODERASI

Abstract

This research examines the effect of green accounting, sustainability report, and tax avoidance on the firm value, with corporate governance as an moderating variable. Green accounting was measured by PROPER, sustainability report was measured by Sustainability Report Disclosure Index, tax avoidance was measured by Cash Effective Tax Rate, firm value was measured by Price to Book Value, and corporate governance was measured by Corporate Governance Index.The research applies quantitatively. The population consists of Manufacturing companies listed on the Indonesia Stock Exchange (IDX). The data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 16 companies as the sample, Furthermore, the data were taken for 4 years (2020-2023). Therefore, 64 data samples were analyzed. The data analysis technique used multiple linear regression with SPSS.The result shows green accounting has a negative effect on firm value. However, the sustainability report did not affect firm value. In contrast, tax avoidance has a negative effect on firm value. Additionally, corporate governance strengthens the effect of green accounting on firm value. In addition, corporate governance cannot moderate the effect of sustainability report on firm value. Meanwhile, corporate governance weakens the effect of tax avoidance on firm value.