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Limajatini, Limajatini
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Journal : Media Akuntansi Perpajakan

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Pengaruh Tax Planning, Prudence Accounting dan Company Growth terhadap Firm Value dengan ESG Performance sebagai Pemoderasi Pada Perusahaan FMCG di BEI Limajatini, Limajatini; Tambun, Sihar; Natapunta, Riyandi
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8341

Abstract

This study aims to examine the effect of tax planning, prudence accounting, and company growth on firm value, and to analyze ESG Performance as a moderating variable. The study was conducted on Fast Moving Consumer Goods (FMCG) sector companies listed on the Indonesia Stock Exchange for the period 2020–2023. The research method used is quantitative with a causal approach. Data analysis was carried out using Stata with a moderation regression test through the Moderated Regression Analysis approach. The results of the study prove that tax planning and company growth have a positive impact on firm value. While prudence accounting has no effect on firm value. ESG performance is proven to weaken the effect of prudence accounting on firm value. Then ESG performance is unable to moderate the effect of tax planning and company growth on firm performance.
Co-Authors Afa, Syarifarudin Barus Gultom, Juan Beby, Tintje Chandra, Yopie Christianty, Christianty Deddy Kurniadi Devie Angelina Dian Anggraeni Fujiyanto, Widya Hakim, Mohamad Zulman Herijawaty, Etty Imam Sapuan Irwan Irwan Khusnul Ain Komarudin, Holik Leonardo Leonardo Liman, Ineh Mega Silvia Melatnebar, Benyamin Melatnerbar, Benyamin Meliayana, Meliayana Natapunta, Riyandi Niati, Santi Pujiarti, Pujiarti Putri Rennadi, Qeysha Olivia Riene, Joan Aurelia Santamoko, Ruby Santomoko, Ruby Sihar Tambun Sofian Sugioko Suhendra Suhendra Sumantri, Farid Addy Surjana, Mikael Tanuwiharja Suryadi Winata Susanto Wibowo, Susanto Sutandi, Sutandi Sutrisna Sutrisna The, Lianah Wi, Peng Wibowo, FX. Pudjo Yehezkiel, Rika