The Effects of Tax Avoidance and Green Accounting on Firm Value Empirical Evidence from LQ45 Companies Listed on the Indonesia Stock Exchange
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Abstract
This study examines the effects of tax accounting and green accounting on firm value among companies included in the LQ45 Index of the Indonesia Stock Exchange. It aims to determine whether corporate tax management and environmental accounting practices contribute to increasing firm value in the context of sustainability-oriented financial reporting. Using a quantitative approach and secondary data obtained from published financial statements, the study finds that both tax accounting and green accounting have positive and statistically significant effects on firm value. These findings suggest that transparent tax reporting and environmentally responsible accounting practices can strengthen corporate reputation and enhance long-term investor confidence. This study contributes to the growing body of literature on sustainable financial management by highlighting the strategic importance of fiscal transparency and environmental responsibility in creating firm value.
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