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All Journal Aktiva : Jurnal Akuntansi dan Investasi Jurnal Riset Akuntansi Aksioma JURNAL AKUNTANSI DAN MANAJEMEN MADANI (JAMM) AKUNSIKA: Jurnal Akuntansi dan Keuangan Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Journal of English Language Teaching, Linguistics and Literature (JETLEE) E-Jurnal Akuntansi TSM Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) JIAN (Jurnal Ilmiah Administrasi Negara) Jurnal Riset Ilmiah
Boli, Hubertus Ade Resha Raditya
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Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ALIGNING TAX PLANNING AND CSR STRATEGY TO BOOST FIRM VALUE: THE MODERATING POWER OF FEMALE BOARD REPRESENTATION Boli, Hubertus Ade Resha Raditya
E-Jurnal Akuntansi TSM Vol. 5 No. 4 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i4.3172

Abstract

This research examined the effect of tax planning and corporate social responsibility (CSR) strategy on firm value, with board gender diversity (BGD) as a moderating variable. This study used a quantitative approach with secondary data from 43 food and beverages companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024, resulting in 215 firm-year observations. Data were analyzed using multiple linear regression and moderated regression analysis (MRA) with STATA 19 software. The results showed that both tax planning and CSR strategy had a positive and significant effect on firm value, indicating that transparent fiscal management and responsible CSR practices improve market performance. However, board gender diversity did not significantly moderate the relationship between tax planning and firm value but positively moderated the relationship between CSR strategy and firm value. This research contributes to the literature on corporate governance and sustainability by integrating tax behavior, CSR, and board diversity as determinants of firm value, and it provides practical insights for policymakers and corporate leaders to align governance structures with sustainable growth goals.
Co-Authors Akbar, Muhammad Azerifki Nuzul Amanda, Silvisia Ferdian, Rafdhi Ikram Lestari, Sabrina Deby Rahayuningsih, Ika Uli, Alma Hapsari Fiqo