E-Jurnal Akuntansi TSM
Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM

PENGARUH TAX AVOIDANCE DAN KINERJA LINGKUNGAN TERHADAP SUSTAINABILITY REPORT DISCLOSURE

Lestari, Clarisa Bunga (Unknown)
Januarsi, Yeni (Unknown)
Soerono, Ayu Noorida (Unknown)

Article Info

Publish Date
31 Mar 2026

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.

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Journal Info
E-Jurnal Akuntansi TSM
Website

Abbrev

EJATSM

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...