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Tax Avoidance As Variables Moderation, Influence Profitability, Leverage, Size Of Business, And Growth Sales To Financial Distress Khorida AR; Andry Priharta; Luqman Hakim; Indra Gunawan Siregar; Fany Yoga Pratama
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10507

Abstract

The purpose of this empirical study, which involved 199 manufacturing companies listed on the Indonesian Stock Exchange from 2018 to 2022, is to determine how profitability, leverage, company size, and sales growth influence financial distress. Tax avoidance is used as a moderating variable. A total of 154 companies were purposively sampled. Panel data regression and moderation regression analyses were used in the research process. This study used Eviews 13. The results show that financial distress is influenced by profitability, leverage, and sales growth. On the other hand, financial distress is not influenced by company size or tax avoidance. In addition, tax avoidance does not reduce the impact of profitability, leverage, company size, and sales growth on financial distress.
PENGARUH UKURAN PERUSAHAAN, TINGKAT HUTANG, KEPEMILIKAN MANAJERIAL, KOMITE AUDIT TERHADAP PERSISTENSI LABA Aprilia Maharani Firdousy; Dirvi Surya Abbas; Daniel Rahandri; Indra Gunawan Siregar
Jurnal Publikasi Ilmu Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Publikasi Ilmu Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1263.155 KB) | DOI: 10.55606/jupiman.v1i4.664

Abstract

The purpose of this study was to determine the effect of firm size, debt level, managerial ownership, audit comitte on earnings persistence in property and real estate companies listed on Indonesia Stock Exchange (IDX). The research time period use is 6 years, namely the 2016-2021 period. The sampling technique use purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data use is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The result showed that the company’s debt level had no effect on earnings persistence. Meanwhile, cash flow volatility has a effect on eranings persistence.
Pengaruh Environmental Performance, Corporate Social Performance, dan Profitabilitas Terhadap Economic Performance (Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018) Januar Eky Pambudi; Indra Gunawan Siregar; Lailatul Inayah; Eka Candra Safitri
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 3 No. 1 (2022): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v3i1.12821

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh environmental performance, corporate social performance, dan profitabilitas terhadap economic performance  pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2014-2018.Populasi penelitian ini meliputi seluruh perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 7 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel.Hasil penelitian menunjukkan bahwa environmental performance, corporate social performance, dan profitabilitas secara parsial berpengaruh positif terhadap economic performance, dan environmental performance, corporate social performance, dan profitabilitas secara bersama-sama berpengaruh terhadap economic performance. Kata Kunci : economic performance, environmental performance, corporate social performance, profitabilitas.
Pemberdayaan UMKM Melalui Strategi Branding dan Pemasaran Digital untuk Meningkatkan Daya Saing di Era Digital Indra Gunawan Siregar; Imron Rosidi; Lena Erdawati; Daniel Rahandri; Isrok Isrok; Tubagus Nicho Maulana Junior Banten
JPMNT JURNAL PENGABDIAN MASYARAKAT NIAN TANA Vol. 4 No. 4 (2026): Oktober: Jurnal Pengabdian Masyarakat Nian Tana
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/jpmnt.v4i4.1596

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have an important role in supporting the local economy, but still face various obstacles, especially related to strengthening brand identity (branding) and limited marketing reach. This community service activity aims to increase the capacity and competitiveness of MSME actors in Sepatan Village through visual branding strategy assistance  and digital marketing training. The implementation method uses a participatory approach which includes observation stages, socialization, training on making product visual elements, and digital media management assistance. Training activities are focused on developing brand identity through the creation of more attractive and professional logos, packaging designs, and product stickers. In addition, participants received assistance in the use of social media and e-commerce platforms  as a means of product promotion and marketing. The results of the activity showed an increase in MSME actors' understanding of the importance of product identity in building consumer trust and attractiveness. This program also produced various  visual branding attributes  that support a more professional product image. On the other hand, MSME actors began to utilize the Instagram and WhatsApp Business platforms to expand their digital marketing reach. Overall, this mentoring activity contributes to increasing the marketing capacity of MSMEs, expanding market access, and increasing consumer awareness of local products in a sustainable manner. Thus, strengthening branding and digital marketing is an effective strategy in increasing the competitiveness of MSMEs in the digital economy era.