Pengaruh Tax Planning, Green Accounting Dan Carbon Emission Disclosure Terhadap Nilai Perusahaan Dengan Komite Audit Sebagai Variabel Moderasi Pada Sektor Energi

Lombu, Priska Yanti (2026) Pengaruh Tax Planning, Green Accounting Dan Carbon Emission Disclosure Terhadap Nilai Perusahaan Dengan Komite Audit Sebagai Variabel Moderasi Pada Sektor Energi. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Studi kuantitatif ini menganalisis pengaruh Tax Planning, Green Accounting, dan Carbon Emission Disclosure terhadap Nilai Perusahaan, serta mengevaluasi peran moderasi Komite Audit. Pengujian hipotesis menerapkan metode regresi data panel dan Moderated Regression Analysis (MRA) yang diestimasi menggunakan lunak olah data STATA 15. Berdasarkan pengamatan terhadap 305 observasi dari 61 perusahaan energi di Bursa Efek Indonesia periode 2020–2024, hasil penelitian mengindikasikan bahwa tax planning dan green accounting berdampak negatif terhadap nilai perusahaan. Sebaliknya, carbon emission disclosure tidak berpengaruh terhadap nilai perusahaan. Analisis moderasi mengonfirmasi bahwa komite audit memperkuat pengaruh tax planning dan green accounting terhadap nilai perusahaan, namun tidak pada carbon emission disclosure. Implikasi temuan ini menyoroti peran strategis transparansi informasi dan pengawasan internal dalam mereduksi asimetri informasi bagi investor. Studi ini memberi kontribusi empiris pada literatur akuntansi keuangan dan tata kelola dengan mengukuhkan prediktabilitas Agency Theory dan Signaling Theory. Kata Kunci: Tax Planning, Green Accounting, Carbon Emission Disclosure Nilai Perusahaan, Komite Audit. / This quantitative study analyzes the effects of tax planning, green accounting, and carbon emission disclosure on firm value, and evaluates the moderating role of the audit committee. Hypothesis testing employed panel data regression andModerated Regression Analysis (MRA), estimated using STATA 15 statistical software. Based on an analysisof 305 observations from 61 energy companies listed on the Indonesia Stock Exchange during the 2020–2024 period, the results indicate that tax planning and green accounting have a negative impact on firm value. Conversely, carbon emission disclosure has no effect on firm value. Moderation analysis confirms that the audit committee strengthens the effects of tax planning and green accounting on firmvalue, but not on carbon emission disclosure. The implications of these findings highlight the strategic role of information transparency and internal oversight in reducing information asymmetry for investors. This study makes an empirical contribution to the literature on financial accounting and corporate governance by reinforcing the predictive power of Agency Theory and Signaling Theory. Keywords: Tax Planning, Green Accounting, Carbon Emission Disclosure, Company Value, Audit Committee.

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