HANUM, SHEVA SHANY (2025) PENGARUH INTEGRATED REPORTING QUALITY DAN TAX TRANSPARENCY TERHADAP MARKET VALUE ADDED DENGAN ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) SCORE SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bei Pada Periode 2020-2023). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the effect of Integrated Reporting Quality and Tax Transparency on Market Value Added (MVA) with Environmental, Social, and Governance (ESG) Score as a moderating variable. The study was conducted on state-owned enterprises listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The research method used is a quantitative approach with panel data regression analysis and Moderated Regression Analysis (MRA) to test the direct and moderating effects. The results show that Integrated Reporting Quality has a significant impact on Market Value Added, meaning that the quality of integrated reporting can provide positive signals to investors in assessing a company's sustainability prospects. Tax Transparency also significantly influences Market Value Added, making tax information transparency an important factor influencing investors' perceptions of market value added. Additionally, the study found that the ESG Score strengthens the relationship between Integrated Reporting Quality and Market Value Added, and the ESG Score strengthens the relationship between Tax Transparency and Market Value Added, thereby qualifying as quasi-moderation. Keywords: Integrated Reporting Quality; Tax Transparency; ESG Score; Market Value Added; Signaling Theory; Indonesian SOEs; Panel Data Penelitian ini bertujuan untuk menganalisis pengaruh Integrated Reporting Quality dan Tax Transparency terhadap Market Value Added (MVA) dengan Environmental, Social, and Governance (ESG) Score sebagai variabel moderasi. Penelitian dilakukan pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2023. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis regresi data panel dan Moderated Regression Analysis (MRA) untuk menguji pengaruh langsung dan moderasi. Hasil penelitian menunjukkan bahwa Integrated Reporting Quality berpengaruh signifikan terhadap Market Value Added, yang berarti kualitas pelaporan terintegrasi mampu memberikan sinyal positif bagi investor dalam menilai prospek keberlanjutan perusahaan. Tax Transparency juga berpengaruh signifikan terhadap Market Value Added, sehingga keterbukaan informasi perpajakan menjadi faktor penting yang memengaruhi persepsi investor terhadap nilai tambah pasar. Selain itu, penelitian menemukan bahwa ESG Score memperkuat hubungan Integrated Reporting Quality terhadap Market Value Added dan ESG Score memperkuat hubungan Tax Transparency terhadap Market Value Added, sehingga dapat dikategorikan sebagai quasi moderasi. Kata kunci: Integrated Reporting Quality, Tax Transparency, ESG Score, Market Value Added, Signaling Theory, BUMN, Panel Data.
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