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All Journal AKADEMIK: Jurnal Mahasiswa Humanis
Pelita Enjelita Br. Panggabean
Universitas Pamulang
Religion Humanities Education Social Sciences

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Pengaruh Tanggungjawab Sosial Perusahaan (CSR), Tata Kelola Perusahaan yang Baik (GCG), dan Penghindaran Pajak terhadap Nilai Perusahaan Pelita Enjelita Br. Panggabean; Baharuddin Saga
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2325

Abstract

The energy sector plays an important role in the Indonesian economy but faces various challenges related to environmental and social issues, corporate governance, tax policies, and fluctuations in firm value. These conditions encourage companies to improve their social responsibility, corporate governance, and tax management to maintain investor confidence and increase firm value. This study aims to analyze the effect of Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Tax Avoidance on firm value in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employed a quantitative approach using panel data. The sample was selected using purposive sampling, resulting in 9 energy sector companies with 45 observations. Firm value was measured using Tobin’s Q, while the data were analyzed using panel data regression with the Common Effect Model (CEM). The results show that Corporate Social Responsibility (CSR) has a significant effect on firm value. Good Corporate Governance (GCG) does not have a significant effect on firm value, while Tax Avoidance has a significant effect on firm value. Simultaneously, CSR, GCG, and Tax Avoidance have a significant effect on firm value. These findings indicate that CSR and tax management are important factors that may influence the market’s assessment of energy sector companies.
Co-Authors Baharuddin Saga