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All Journal AKRUAL: Jurnal Akuntansi
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Economics, Econometrics & Finance

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Does Tax Avoidance Matter in Sustainaility Reporting-Financial Performance Relationship: Evidence From Indonesia -, Supriyati -
AKRUAL: JURNAL AKUNTANSI IN PRESS
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v0n0.p%p

Abstract

Financial performance is a measure of the success of company operations. Optimum financial performance is said to be achieved when the company operating successfully increases company turnover. Sustainability reporting uncovers financial and non-financial aspects of this company operates. The objective of this research is to examine the effect of sustainability reporting on financial performance with tax avoidance as a mediating variable. This research was conducted in 58 companies that conducted sustainability reporting in the 2014-2018 period. Data were analyzed with regression and causal step testing. This research has some results, which among others are: that sustainability reporting has a positive effect on corporate financial performance, and that tax avoidance has a negative effect on corporate financial performance. It was also found that tax avoidance is not a mediating variable for the effect of sustainability reporting on corporate financial performance
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