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All Journal International Journal of Economics, Business and Innovation Research
Heri Sitompul
Universitas Pamulang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Green Accounting and Management Compensation on Tax Avoidance with Family Ownership as a Moderating Variable Heri Sitompul; Lodang Prananta Widya Sasana
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.6213

Abstract

This study aims to analyze the effect of Green Accounting and management compensation on tax avoidance with family ownership as a moderating variable in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This study uses a quantitative method with secondary data obtained from the company's annual financial reports. The sampling technique used purposive sampling, resulting in 7 companies with a total of 35 observations. Data analysis was performed using panel data regression with the help of the EViews 12 program. The data analysis methods used include multiple linear regression analysis to test the direct effect and Moderated Regression Analysis (MRA) to test the role of moderating variables. The results show that Green Accounting has a positive and significant effect on tax avoidance. Management compensation also has a positive and significant effect on tax avoidance. Simultaneously, Green Accounting and management compensation have a significant effect on tax avoidance. However, family ownership is unable to moderate the relationship between Green Accounting and tax avoidance, and is unable to moderate the relationship between management compensation and tax avoidance.
Co-Authors Lodang Prananta Widya Sasana