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

In: Proceedings of the 4th Business Innovation Sustainability and Technology International Conference (BISTIC 2024)

Author

Listed:
  • Ramadhani Kembang Arum Lestari

    (Universitas Negeri Malang)

  • Nurika Restuningdiah

    (Universitas Negeri Malang)

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.

Suggested Citation

  • Ramadhani Kembang Arum Lestari & Nurika Restuningdiah, 2024. "Woman on Board: Does It Matter in Tax Avoidance? The Mediation Role of ESG Performance," Advances in Economics, Business and Management Research, in: Ika Zutiasari & Dede Rusmana & Muhammad Fuad (ed.), Proceedings of the 4th Business Innovation Sustainability and Technology International Conference (BISTIC 2024), pages 101-112, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-576-8_9
    DOI: 10.2991/978-94-6463-576-8_9
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