Green, Profit, and Tax: An Analysis of the Determinants of Energy Company Values on the IDX During the COVID-19 Pandemic

Nainggolan, Nuriafriani Molisabet and Tambunan, Martua Eliakim and Silvanita, Ktut (2025) Green, Profit, and Tax: An Analysis of the Determinants of Energy Company Values on the IDX During the COVID-19 Pandemic. The Tax and Transfer Pricing (TTP), 1 (1). pp. 11-27.

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Abstract

This research aims to test and analyze the effect of green accounting, profitability, tax avoidance and the COVID-19 pandemic on the value of energy sector companies on the Indonesia Stock Exchange from 2018 to 2022. This is quantitative research. This research uses documentation data collection techniques where researchers view, study and review secondary data, namely the annual reports of companies that are the sample of this research. Researchers use the panel data regression model as a data analysis technique to test hypotheses with the Eviews 13 data processing tool. The population of this study amounted to 87 companies. The nonprobability sampling method with a purposive sampling approach, namely the selection of samples with predetermined criteria, yielded 35 data observations. The test results in this research show that simultaneously green accounting, profitability, tax avoidance and the COVID-19 pandemic affect firm value. Partially, tax avoidance affects firm value, while green accounting, profitability and the COVID-19 pandemic do not affect firm value.

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