PENGARUH GREEN ACCOUNTING DAN RISIKO PAJAK TERHADAP NILAI PERUSAHAAN
DOI:
https://doi.org/10.37301/jkaa.v21i2.240Keywords:
green accounting, tax risk, company valueAbstract
Company value is a benchmark for stakeholders in assessing and measuring the success of a company. This study aims to examine the impact of green accounting implementation and the influence of tax risk on company value. The research method uses secondary data with a quantitative approach on companies in the energy sub-sector listed on the Indonesia’Stock Exchange’for the period 2022–2024. The sample used in this study consisted of 22 companies’selected using’purposive sampling. The data analysis process was carried out through classical assumption testing and hypothesis testing using panel data regression methods assisted by Eviews software version 13. The results of the study found that environmental performance has a significant positive effect on company value. Companies that are committed to environmental concerns in their performance have a good image among stakeholders. On the other hand, the environmental cost variable has no effect on company value. Environmental costs are not always statistically significant, but they remain important in strengthening the foundations of sustainability and company value. Furthermore, tax risk also has no effect on company value. Increased tax risk causes management to implement aggressive tax strategies, so this condition does not influence investor decisions. This research expands the literature on corporate value in green accounting through two mechanisms: environmental performance and environmental costs. It also provides input for companies to promote optimal environmental performance to create corporate value based on environmental awareness.
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