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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business TOFEDU: The Future of Education Journal
Nabilah, Dwi Uthari
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Pengaruh Green Accounting dan Corporate Social Responsibility terhadap Tax Avoidance dengan Firm Size sebagai Variabel Moderasi Nabilah, Dwi Uthari; Rusdi, Rusdi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1225

Abstract

In recent years, environmental sustainability and social responsibility have become increasingly important in corporate financial strategies, especially in emerging markets like Indonesia. Companies are expected not only to pursue profitability but also to engage in sustainable practices such as green accounting and corporate social responsibility (CSR). However, concerns remain regarding whether such practices are used to obscure unethical actions like tax avoidance. This study investigates the effect of green accounting and CSR on tax avoidance, with firm size as a moderating variable, in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. Using purposive sampling, 10 companies were selected from a population of 130, generating 60 panel data samples over six years. The study employed panel data regression analysis using EViews 12 and Microsoft Excel 2019. The findings reveal that green accounting and CSR jointly influence tax avoidance. However, individually, neither green accounting nor CSR significantly affect tax avoidance. Additionally, firm size does not moderate the relationship between green accounting and tax avoidance or between CSR and tax avoidance.
The Company Size as a Moderator of the Effect of Corporate Social Responsibility (CSR) and Sales Growth on the Financial Performance of Industrial Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2021-2024 Nabilah, Dwi Uthari; Hayati, Hikmatul; Pangaribuan, Laspita; Rosini, Iin
The Future of Education Journal Vol 5 No 1 (2026): IN PROGRESS
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i1.1507

Abstract

This study aims to analyze the simultaneous effects of corporate social responsibility and sales growth on company financial performance, to analyze whether corporate social responsibility has a positive effect on company financial performance, to analyze whether sales growth has a positive effect on company financial performance, and to analyze whether company size moderates the effect of corporate social responsibility on company financial performance. To analyze whether corporate social responsibility has a positive effect on company financial performance. The population in this study was industrial sector companies listed on the IDX for the period 2021-2024, totaling 65 companies. The sampling technique used was purposive sampling, resulting in a research sample of 18 companies. The data was processed using E-views 12 software, and the research method used was quantitative with a descriptive approach. The analysis used was multiple linear regression analysis and moderated regression analysis. The results of this study indicate that corporate social responsibility and sales growth simultaneously affect company financial performance. Corporate Social Responsibility does not have a positive effect on company financial performance. Sales growth does not have a positive effect on company financial performance. Company size cannot moderate the effect of corporate social responsibility on company financial performance. Company size cannot moderate the effect of sales growth on company financial performance.
Co-Authors Hayati, Hikmatul Pangaribuan, Laspita Rosini, Iin Rusdi Rusdi