ANALISIS PENGARUH KINERJA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN CORPORATE SOCIAL REPONSIBILITY SEBAGAI VARIABEL INTERVENING

Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022

  • Widaryanti Widaryanti SekolahTinggi Ilmu Ekonomi Pelita Nusantara Semarang
  • Jefri Heridiansyah Sekolah Tinggi Ilmu Ekonomi Semarang
  • Rudika Harminingtyas Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara Semarang
  • Rimba Regi Ananda Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara Semarang
DOI: https://doi.org/10.33747/stiesmg.v17i2.802
Keywords: Environmental Performance, Firm Size, Financial Performance , and Corporate Social Responsibility

Abstract

This study aims to analyze the effect of managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality on tax avoidance. The independent variables used in this study are managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality. The dependent variable in this study is tax avoidance. This research utilizes secondary data obtained from annual reports. The population used in this study comprises food and beverage companies listed on the Indonesia Stock Exchange for the period 2020- 2022. The sampling technique employed is purposive sampling, with a sample size of 108 samples (3 years x 36 = 108). Data analysis is conducted using SPSS software. The results of this study indicate that managerial ownership has a positive effect on tax avoidance. On the other hand, institutional ownership, independent board of commissioners, audit committee, and audit quality all have negative effects on tax avoidance. Managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality simultaneously influence tax avoidance.

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Published
2025-06-27
Issue
Vol 17 No 2 (2025): Jurnal STIE Semarang
Section
Articles
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