Peran Moderasi Agency Cost terhadap Kinerja Keuangan melalui Agresivitas Pajak dan Green Accounting
DOI:
https://doi.org/10.37481/sjr.v9i4.1756Keywords:
Agency Cost, Tax Aggressiveness, Green Accounting, Financial Performance, Agency TheoryAbstract
Financial performance is influenced not only by operational and financial decisions but also by tax strategies, environmental practices, and agency relationships. Tax aggressiveness may provide tax-saving benefits, while green accounting can support resource efficiency and environmental risk management; however, both strategies may produce different financial consequences when agency conflicts and information asymmetry are present. This study aims to examine the conceptual role of agency cost in moderating the relationships of tax aggressiveness and green accounting with financial performance. The study adopts a quantitative research design using secondary data from companies listed on the Indonesia Stock Exchange, with purposive sampling based on the availability of financial, tax, and environmental information. The proposed moderation model examines the direct effects of tax aggressiveness and green accounting on financial performance and their interactions with agency cost. The conceptual analysis indicates that the relationship between tax aggressiveness, green accounting, and financial performance is context-dependent and may be influenced by agency costs, corporate governance, industry characteristics, and tax-related risks. Agency cost is therefore expected to condition how effectively tax and environmental strategies are translated into financial performance. Empirical conclusions regarding the proposed hypotheses require statistical evidence from the selected observations.
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