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Ira Geraldina
Universitas Terbuka
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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SUSTAINABILITY PERFORMANCE, GREEN FINANCE AND FIRM VALUE: THE MODERATING EFFECT OF TAX PLANNING Fitrie, Melisa; Geraldina, Ira; Irawati
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19347180

Abstract

This study examines whether tax planning moderates the effect of sustainability performance on firm value in companies listed on the Indonesia Stock Exchange during 2020–2024. Using panel data from 58 companies selected through purposive sampling, this research applies a quantitative approach with Moderated Regression Analysis (MRA). The findings show that sustainability performance has a significant negative effect on firm value, while green finance has no significant effect. In addition, tax planning does not moderate the relationship between sustainability performance and firm value, nor does it strengthen the effect of green finance on firm value. These results indicate that investors may not immediately perceive sustainability and green finance initiatives as value-enhancing, particularly when their short-term economic benefits remain unclear. The study contributes to the literature on corporate sustainability, tax planning, and firm value in emerging markets.
Co-Authors Abdul Rahman Rahim Abudaqa, Anas Adrian Sutawijaya Adrianto, Fajri Ake Wihadanto Ali Muktiyanto Amir Fikri Anasthasia Triwulan Budisaptorini Andi Harmoko Arifin Andriyansah . Ariantika, Elly Nindi Ashari, Maharani Syamsyyah Bhinuko, Ary Darmawan Darmawan Denisa Ryan Angelita Dewi Pangestuti Diah Setyorini Gunawan Dian Astuti Dlamini, Sipho Dwitya Estu Nurpramana Elly Nindi Ariantika Fitri Normasari Fitrie, Melisa Hendrian Hendrian, Hendrian Hidayah, Zainur Hilda Rossieta Irawati Jasmine, Rania Julia Safitri Julianto Agung Saputro Kardini, Ni Luh Karyani, Etikah Kasno Pamungkas Kokali, Johni Krisna Devara Aryoputro Kurniatie, Safira Laili, Noor Legoh, Valentino Febrian Lumbantoruan, Frizt Yonif Yongly Maharani Syamsyyah Ashari Manggarani, Cynthia Ayu Marissa Grace Haque Masditok, Tokit Maya Nur Annisaa Maylinda Dwi Lestari Michelle Pamela Miftah, Mohammad Mirfaqoh, Vella MN, Nuryasman Moh. Ali Imron Mohamad Ana Syabana Muhammad Din Muhammad Idris Muhammad Rizkillah Muji Gunarto Muktiyanto, Ali Musfiratun, Musfiratun Na'im, Ainun Nataliani, Nadya Putri Ni Luh Kardini Novia Novia Novita Ekasari Ontorael, Rianty Ontorael, Rianty Panubut Simorangkir Paramitha, Diky Persada, Topan Pranajaya, Harry Rakan Pradipta Rakhmansyah, Mohamad Ratna Wardhani RINI FEBRIANTI Rizal Diansyah Sabighoot , Yus Alvar Safitri, Julia Sampow, Royke Yan Loudewyk Setyorini Gunawan, Diah SITI MAHMUDAH Suaib Suaib Suaib, Suaib Subchan, Subchan Sudarmo, Agnes Tanjung, Irmanisa Ikhwani Teddy Chandra Tiara Fatimah Tokit Masditok Tri Gunarsih Tubagus Ismail Tubagus Ismail Tubagus Ismail Umi Narimawati Untung Rahardja Wati, Lela Nurlaela Wel Hendra Widiasie, Lynie Yusriani, Sri