International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

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Integrated Reporting and Tax Transparency in Driving Market Value: Does ESG Score Matter?

Author(s) Mr. Sheva Shany Hanum, Dr. Deden Tarmidi
Country Indonesia
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
Field Sociology > Economics
Published In Volume 7, Issue 5, September-October 2025
Published On 2025-09-02
DOI https://doi.org/10.36948/ijfmr.2025.v07i05.54604
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E-ISSN 2582-2160
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