The Influence of Tax Optimization, Sustainability Reporting, and Research Development on Firm Value in Indonesia

This research aims to examine the implications of tax optimization, corporate sustainability reporting, and research and development intensity on firm value with audit opinion as a moderating variable. The data used are manufacturing companies on the Indonesian from 2018 to 2022 period. The result shows that tax optimization, corporate sustainability reporting, and research and development intensity have a negative influence on firm value. The result also shows that audit opinion cannot moderate the influence of tax optimization, corporate sustainability, and research and development intensity on firm value.