Tax transparency memoderasi pengaruh green supply chain dan green accounting terhadap corporate reputation dan dampaknya pada financial performance risk
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Etty Murwaningsari
Pembimbing 2 : Susi Dwi Mulyani
Pembimbing 3 : Rustandi
Subyek : Financial risk;Corporate governance;Taxation
Kata Kunci : Corporate Reputation, Green Supply Chain, Green Accounting, Tax Transparency, Financial Performance
Status Posting : Published
Status : Lengkap
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2025_DS_DIE_221022104011_Halaman-Judul.pdf | 16 | |
| 2. | 2025_DS_DIE_221022104011_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2025_DS_DIE_221022104011_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2025_DS_DIE_221022104011_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2025_DS_DIE_221022104011_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2025_DS_DIE_221022104011_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2025_DS_DIE_221022104011_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2025_DS_DIE_221022104011_Bab-1.pdf | 22 | |
| 9. | 2025_DS_DIE_221022104011_Bab-2.pdf |
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| 10. | 2025_DS_DIE_221022104011_Bab-3.pdf | 25 |
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| 11. | 2025_DS_DIE_221022104011_Bab-4.pdf | 15 |
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| 12. | 2025_DS_DIE_221022104011_Bab-5.pdf | 11 | |
| 13. | 2025_DS_DIE_221022104011_Daftar-Pustaka.pdf | 11 | |
| 14. | 2025_DS_DIE_221022104011_Lampiran.pdf |
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T Tujuan - penelitian ini bertujuan untuk menganalisis pengaruh green supply chain dan green accounting terhadap corporate reputation dan dampaknya pada financial performance risk dengan tax transparency sebagai moderasi, serta corporate governance, capital expenditure, size, leverage dan capital intensity sebagai variabel kontrol.metode penelitian - penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder. populasi dalam penelitian ini adalah perusahaan yang menerbitkan laporan tahunan yang telah diaudit oleh auditor independen dan menerbitkan laporan berkelanjutan perusahaan yang terdaftar di bursa efek indonesia tahun 2022 sampai dengan 2023 dan diambil dari idx-ic (idx industrial classification). melalui metode purposive sampling diperoleh data panel (gabungan data cros-section dan data timeseries) sebanyak 1.136 observasi. pengolahan data menggunakan alat bantu stata dengan moderated regression analysis.hasil - hasil penelitian menunjukan bahwa green supply chain berpengaruh positif terhadap corporate reputation, green accounting tidak berpengaruh terhadap corporate reputation, tax tranparency mampu memperkuat pengaruh green supply chain dan green accounting terhadap corporate reputation, sedangkan corporate reputation tidak berpengaruh terhadap financial performance risk. hasil uji tax strategy and risk management, tax numbers and performance, total tax contribution, other tax, anti-tax avoidance, dan carbon tax roadmap berpangaruh posisitif terhadap corporate reputation namun cbcr public tidak berpengaruh terhadap corporate reputation.implikasi - implikasi study ini mmemberikan kontribusi berupa pengembangan pengukuran tax transparency, dengan menambahkan tiga dimensi baru dan dua puluh satu indikator, dimana dua dimensi terbukti bisa membuat kontribusi variabel tax transparency lebih baik dalam model penelitian ini dibandingkan pada model sebelumnya yang dibuktikan dalam uji sensitivitas.
P Purpose - this study aims to analyze the effect of green supply chain and green accounting on corporate reputation and its impact on financial performance risk with tax transparency as moderation, as well as corporate governance, capital expenditure, size, leverage and capital intensity as control variables.methodology - this study uses a quantitative approach with secondary data. the population in this study are companies that publish annual reports that have been audited by independent auditors and publish sustainable reports of companies listed on the indonesia stock exchange in 2022 to 2023 and taken from idx-ic (idx industrial classification). through the purposive sampling method, panel data (combined cros-section data and timeseries data) of 1,136 observations were obtained. data processing using stata tools with moderated regression analysis.findings - the results of this study indicate that green supply chain has a positive effect on corporate reputation, green accounting has no effect on corporate reputation, tax transparency is able to strengthen the influence of green supply chain and green accounting on corporate reputation, while corporate reputation has no effect on financial performance risk. test results tax strategy and risk management, tax numbers and performance, total tax contribution, other tax, anti-tax avoidance, and carbon tax roadmap have a positive effect on corporate reputation but cbcr public has no effect on corporate reputation.implication - the implication of this study contribute to the development of tax transparency measurement, by adding three new dimensions and twenty-one indicators where two dimensions are proven to make the contribution of tax transparency variables better in this research model, compared to the previous model as evidenced in the sensitivity test.