<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh Environmental, Social and Governance (ESG) Performance dan Corporate Tax Avoidance terhadap nilai perusahaan dengan ownership concentration sebagai variabel moderasi. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keberlanjutan dan laporan tahunan. Jumlah populasi pada penelitian ini adalah 45 perusahaan yang terindeks ESG Quality 45 KEHATI pada periode 2022-2024. Sampel penelitian ini sebanyak 90 perusahaan yang diperoleh melalui metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik dan Moderated Regression Analysis dengan program Eviews 13. Hasil penelitian menunjukkan bahwa Environmental, Social, and Governance (ESG) memiliki pengaruh positif dan signifikan terhadap nilai perusahaan, Corporate Tax Avoidance (CTA) tidak berpengaruh terhadap nilai perusahaan, Ownership Concentration (OC) memoderasi pengaruh ESG terhadap nilai perusahaan, dan Ownership Concentration tidak memoderasi pengaruh Corporate Tax Avoidance terhadap nilai perusahaan. This study aims to analyze the effect of Environmental, Social, and Governance (ESG) Performance and Corporate Tax Avoidance on firm value, with ownership concentration as a moderating variable. This research employs a quantitative method using secondary data obtained from sustainability reports and annual reports. The population consists of 45 companies listed in the ESG Quality 45 KEHATI index during the 2022–2024 period. A total of 90 samples were selected using the purposive sampling method. The data analysis techniques used in this study include descriptive statistical analysis, classical assumption tests, and Moderated Regression Analysis (MRA) with the EViews 13 software. The results show that Environmental, Social, and Governance (ESG) has a positive and significant effect on firm value; Corporate Tax Avoidance (CTA) has no effect on firm value; Ownership Concentration (OC) moderates the effect of ESG on firm value; and Ownership Concentration does not moderate the effect of Corporate Tax Avoidance on firm value.]]>
