Published: 2026-01-01

Pengaruh Corporate Social Responsibility dan Tax Avoidance terhadap Nilai Perusahaan melalui Earnings Management sebagai Variabel Intervening

DOI: 10.35870/emt.v10i1.5395

Nelli Novyarni, Ika Cahyasari, Reni Harni, Kartijo Kartijo, Dwi Rahayu
  • Nelli Novyarni: Sekolah Tinggi Ilmu Ekonomi Indonesia
  • Ika Cahyasari: Sekolah Tinggi Ilmu Ekonomi Indonesia
  • Reni Harni: Universitas Sali Al-Aitaam
  • Kartijo Kartijo: Univeristas Sali Al-Aitaam
  • Dwi Rahayu: Universitas Sali Al-Aitaam
Cover Jurnal EMT KITA Vol 10 1 Januari 2026

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Abstract

This research aims to analyze the influence of Corporate Social Responsibility (CSR) and Tax Avoidance on company value with earnings management as an intervening variable. The objects of this research are companies listed on the Indonesian Stock Exchange in the property and real estate sector during the 2018-2021 period. This research uses quantitative methods with a sample of 59 companies, of which 12 were selected and analyzed using Eviews 12. The research results show that Corporate Social Responsibility (CSR has a significant influence on earnings management. On the other hand, Tax Avoidance has no effect on earnings management. Apart from that , company value is not influenced by Corporate Social Responsibility (CSR), Tax Avoidance, or earnings management. This research also finds that earnings management cannot intervene in the relationship between Corporate Social Responsibility (CSR) and company value, nor the relationship between Tax Avoidance and. company value. These findings provide insight into the relationship between Corporate Social Responsibility (CSR), Tax Avoidance, and earnings management in the context of property and real estate companies in Indonesia during the 2018-2021 period. Implications of the findings The insignificant influence of CSR disclosure on company value is also caused by low CSR disclosure, investor behavior, and CSR variables that cannot be measured directly and the insignificant influence of tax avoidance on company value implies that tax avoidance efforts cannot increase company value.

Keywords

Corporate Social Responsibility ; Tax Avoidance ; Company Values ; Earning Management ; Property Sector

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How to Cite

Novyarni, N., Cahyasari, I., Harni, R., Kartijo, K., & Rahayu, D. (2026). Pengaruh Corporate Social Responsibility dan Tax Avoidance terhadap Nilai Perusahaan melalui Earnings Management sebagai Variabel Intervening. Jurnal EMT KITA, 10(1), 304-311. https://doi.org/10.35870/emt.v10i1.5395
Article Information

This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 1 (2026)

  • Section: Articles

  • Published: %750 %e, %2026

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Author Biographies
Nelli Novyarni
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Indonesia, Kota Jakarta Timur, Daerah Khusus Ibukota Jakarta, Indonesia.

Ika Cahyasari
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Indonesia, Kota Jakarta Timur, Daerah Khusus Ibukota Jakarta, Indonesia.

Reni Harni
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Program Studi Akuntansi Perpajakan, Universitas Sali Al-Aitaam, Kabupaten Bandung, Provinsi Jawa Barat, Indonesia.

Kartijo Kartijo
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Program Studi Bisnis Digital, Univeristas Sali Al-Aitaam, Kabupaten Bandung, Provinsi Jawa Barat, Indonesia.

Dwi Rahayu
Google Scholar ResearchGate ORCID

Program Studi Akuntansi Perpajakan, Universitas Sali Al-Aitaam, Kabupaten Bandung, Provinsi Jawa Barat, Indonesia.

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