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All Journal Jurnal Akademi Akuntansi (JAA) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Santiana
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Non-debt tax shield as a moderator in capital structure: evidence from Indonesia Santiana; Pambudi, Januar Eky; Febrianto, Hendra Galuh
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.43959

Abstract

Purpose: Research examines impact of growth potential, liquidity, also business risk on capital structure, with non-debt tax shield (NDTS) acting as  moderating factor in businesses listed on Indonesia Stock Exchange (IDX). Methodology/approach: Reserach uses quantitative approach with secondary data from financial statements of firms in technology industry are registered on IDX. Analysis technique employs panel data regression also Moderated Regression Analysis (MRA), using purposive sampling. Findings: The results show that business risk and growth opportunity don’t affect capital structure, while liquidity has positive effect on capital structure. Additionally, NDTS moderates the impacts of growth potential and liquidity rather than the impact of business risk on capital structure. Practical and Theoritical contribution/Originality: Research enriches the capital structure literature by extending NDTS as a moderating variable. Practically, it provides insights for technology companies in optimizing financing decisions based on business risk, growth opportunity, liquidity.on business risk, growth opportunitiy, and liquidity. Research Limitation: This study has limitations related to limited literature on NDTS, measurement constraints that may not fully reflect actual conditions, and given a somewhat short observation time and sample size, which restrict generalizability.
THE EFFECT OF LEVERAGE, LIQUIDITY, AND COMPANY AGE ON TRANSFER PRICING WITH AUDIT QUALITY AS A MODERATING VARIABLE AND FINANCE PERFORMANCE AS A MEDIATION VARIABLE Mohamad Zulman Hakim; Hanifah Nur Azizah; Santiana; Esa Nur Oktafianis; Syahla Lealany
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i3.787

Abstract

This study investigates the effects of leverage, liquidity, and company age on transfer pricing practices, with audit quality as a moderating variable and financial performance as a mediating variable. The research objects are firms in the basic materials industry listed on the Indonesia Stock Exchange (IDX) over the 2021–2024 period. A quantitative approach was adopted, utilizing panel data regression techniques, while sample selection was conducted through purposive sampling based on predefined criteria. The empirical findings reveal that leverage and liquidity exhibit a significant positive effect on transfer pricing, whereas company age demonstrates no statistically significant influence. Audit quality was found to significantly amplify the relationship between leverage and transfer pricing, yet it did not moderate the associations involving liquidity or company age. Furthermore, financial performance significantly mediated the liquidity-transfer pricing nexus but did not serve as a mediator for leverage or company age. These results confirm that both internal financial conditions and external oversight mechanisms, particularly audit quality, play crucial roles in controlling transfer pricing practices within Indonesia’s basic materials sector. The implications underscore the importance of strengthening audit functions and monitoring financial indicators to curb aggressive transfer pricing strategies, thereby informing regulatory and corporate governance policy enhancements.
Co-Authors Esa Nur Oktafianis Febrianto, Hendra Galuh Hanifah Nur Azizah Mohamad Zulman Hakim Pambudi, Januar Eky Syahla Lealany