Work

The Influence of Tax Optimization, Sustainability Reporting, and Research Development on Firm Value in Indonesia

Year: 2025

Type: article

Abstract: This research aims to examine the implications of tax optimization, corporate sustainability reporting, and research and development intensity on firm value with audit opinion as a moderating variable. The data used are manufacturing companies on the Indonesian from 2018 to 2022 period. The result shows that tax optimization, corporate sustainability reporting, and research and development intensity have a negative influence on firm value. The result also shows that audit opinion cannot moderate the influence of tax optimization, corporate sustainability, and research and development intensity on firm value.

Source: International Journal For Multidisciplinary Research

DOI: 10.36948/ijfmr.2025.v07i01.37919

Authors: Agung Firstianto -, Ratna Mappanyukki -

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W4408102027

FWCI:

Cites:

Cited by:

Related to: 10