Woman on Board: Does It Matter in Tax Avoidance? The Mediation Role of ESG Performance

DOI

10.2991/978-94-6463-576-8_9How to use a DOI?

Keywords

The role of women on board; Tax avoidance; ESG performance

Abstract

This study aims to analyze the effect of tax avoidance on ESG performance, with a specific focus on the role of women on boards. We investigate whether the presence of women on boards mediates the relationship between tax avoidance and ESG performance in mining companies listed on IDX from 2019 to 2021. Annual reports and the ESGI database are the sources of data. Path analysis is used as a tool to test the existing hypotheses. The results indicate that the existence of females on boards has a negative effect on ESG performance. This result indicates that the ESG performance of the company declines as the proportion of females on the board of directors increases, and vice versa. Concurrently, tax avoidance does not influence the ESG performance of mining companies.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Ramadhani Kembang Arum Lestari
AU  - Nurika Restuningdiah
PY  - 2024
DA  - 2024/11/19
TI  - Woman on Board: Does It Matter in Tax Avoidance? The Mediation Role of ESG Performance
BT  - Proceedings of the BISTIC Business Innovation Sustainability and Technology International Conference (BISTIC 2024)
PB  - Atlantis Press
SP  - 101
EP  - 112
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-576-8_9
DO  - 10.2991/978-94-6463-576-8_9
ID  - Lestari2024
ER  -