Adi, Bayu, Chandrarin, Grahita ORCID: https://orcid.org/0000-0002-7024-1315, Harmono, Harmono ORCID: https://orcid.org/0000-0002-1933-5017 and Wijiatin, Wijiatin (2024) The Nexus Between Corporate Governance, CSR, and Firm Value: Tax Avoidance as an Intervening Variable. In: 8th International Conference on Sustainability (8th ICoS): Sustainable Economics, 15 September 2023, University of Merdeka Malang.

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Abstract

This research investigates the role of tax avoidance in the relationship between corporate governance, firm value, and corporate social responsibility. The research design is explanatory research, through hypothesis testing. 175 manufacturing companies were observed from 2017 to 2021, with a sample size of 875. A panel regression and leverage acted as a control variable using SPSS software, after conducting models and robustness tests. The findings show the influence of tax avoidance on institutional ownership and economic corporate social responsibility (CSR). Tax avoidance partially mediates the relationship between institutional ownership and firm value, and fully mediates between economic CSR and firm value. The implication for academics and practitioners is that enabling corporate governance requires institutional owners to supervise the determination of company managerial policies. Additionally, the economic CSR program can reduce tax avoidance and is responded to positively by investors. The limitations of the research are that for the constant value to be significant, additional variables should be added to the model.
Further research could include adding company performance, gender, and intellectual capital variables.

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