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19 Technium Soc. Sci. J. 506 (2021)
The Effect of Tax Avoidance, Sustainability Report, Corporate Governance on Firm Value: Leverage as Moderating (Empirical Study on Registered Manufacturing Companies on the Indonesia Stock Exchange 2014-2019)

handle is hein.journals/techssj19 and id is 506 raw text is: Technium Social Sciences Journal Vol. 19, 506-519, May, 2021 OCIAL SCEN E OU N t >sISSN: 2668-7798 CIAL iEN E Le i'URNAL www.techniumscience.com The effect of tax avoidance, sustainbility report, corporate governance on firm value: Leverage as moderating (Empirical Study On Registered Manufacturing Companies On the Indonesia Stock Exchange 2014-2019) Endro Andayani Accounting Dept, Faculty of Economics and Business, Universitas of Trisakti,Jakarta, Indonesia endroandayani@gmail.com Harti Budi Yanti Accounting Dept, Faculty of Economics and Business, Universitas of Trisakti,Jakarta, Indonesia hartibudiyanti@gmail.com Abstract. Disclosure about the factors that influence firm value is the aim of this study. Tax avoidance variables, sustainability reports, corporate governance practices and leverage are thought to influence firm value. Samples were selected based on certain criteria. Therefore, data obtained from the Indonesia Stock Exchange as many as forty companies for six years (2014 to 2019). The results reveal that tax avoidance, sustainability reporting, corporate governance practices affects firm value in a negative direction. Meanwhile, leverage affects firm value in a positive direction. The effect of the sustainability report on firm value is proven not to be strengthened by the leverage variable as a moderating variable, but it does strengthen the effect of tax avoidance and corporate governance on firm value.. Originality / Value - This paper contributes to three different series of studies: the literature on government as a determinant of tax avoidance in Indonesia. For companies, evaluate, improve, improve performance. For investors, to assist in making wise judgments about the value of the firm, it is worth considering other factors and for the academy as the theoretical library used. For further research with institutional ownership variable, financial crisis as a moderating variable Keywords. Tax Avoidance, Sustainability Reporting, Corporate Governance, Leverage, Firm Value 1. Introduction Firm value is an indication of the company's ability to gain profit, becomes a guide for creditors and investors in making decisions whether to lend or invest their funds or not. The factors that influence in this study focus on tax avoidance, sustainability reporting, corporate governance as an independent variable and leverage as a moderating variable. According to (Rasyid, 2015) shows that company management increases firm value by using leverage as a moderating variable. Previous research stated that firm value is influenced 506

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