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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JURNAL RISET AKUNTANSI TIRTAYASA GEMILANG: Jurnal Manajemen dan Strategi Bisnis Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement E-Jurnal Akuntansi TSM JURDIASRA
Ayu Noorida Soerono
Fakultas Ekonomi Dan Bisnis, Universitas Sultan Ageng Tirtayasa
Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH TAX AVOIDANCE DAN KINERJA LINGKUNGAN TERHADAP SUSTAINABILITY REPORT DISCLOSURE Clarisa Bunga Lestari; Yeni Januarsi; Ayu Noorida Soerono
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): 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.v6i1.2988

Abstract

This study aims to determine the effect of tax avoidance and environmental performance on sustainability report disclosure. This study uses stakeholder theory to explain the problem. The population in this study was conducted on energy and raw material sector companies listed on the IDX in 2021-2023. The sampling technique used in this study was the purposive sampling method with a sample size of 60 companies. The data analysis technique for this study used ordinary least squares regression collected in a cross-sectional time-series with standard error clustered by firm and Year, with STATA v14.2 software. The results of the study indicate that tax avoidance has a negative effect on sustainability report disclosure, and environmental performance has a positive effect on sustainability report disclosure in energy and raw material sector companies listed on the IDX in 2021-2023.
Co-Authors Anak Agung Istri Sri Wiadnyani Anistya Vinta Desi Asih Machfuzhoh Clarisa Bunga Lestari Clyde, Vierina Dadan Ramdhani Edwin Perdana Adiwijaya Hady Sutjipto Intan Puspanita Ismawati, Iis Mazda Eko Sri Tjahjono Melati Ramadhani Mukhtar Mukhtar Mulyanah Mulyanah Mulyasari, Windu Mzda Eko Sri Tjahjono Nurwita Mulyaningsih Refi Pratiwi Roni Kambara Selly Anggraeni Haryono Siti Khaerunnisa Tjahjono, Mzda Eko Sri Willy Nurhayadi Yeni Januarsi