AKRUAL: Jurnal Akuntansi
IN PRESS

Does Tax Avoidance Matter in Sustainaility Reporting-Financial Performance Relationship: Evidence From Indonesia

-, Supriyati - (Unknown)



Article Info

Publish Date
05 Jul 2021

Abstract

Financial performance is a measure of the success of company operations. Optimum financial performance is said to be achieved when the company operating successfully increases company turnover. Sustainability reporting uncovers financial and non-financial aspects of this company operates. The objective of this research is to examine the effect of sustainability reporting on financial performance with tax avoidance as a mediating variable. This research was conducted in 58 companies that conducted sustainability reporting in the 2014-2018 period. Data were analyzed with regression and causal step testing. This research has some results, which among others are: that sustainability reporting has a positive effect on corporate financial performance, and that tax avoidance has a negative effect on corporate financial performance. It was also found that tax avoidance is not a mediating variable for the effect of sustainability reporting on corporate financial performance

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Journal Info

Abbrev

aj

Publisher

Subject

Economics, Econometrics & Finance

Description

AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal ...