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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Competitive Jurnal Akuntansi dan Keuangan Balance Vocation Accounting Journal ASSET: Jurnal Manajemen dan Bisnis RATIO: Reviu Akuntansi Kontemporer Indonesia Review of Applied Accounting Research Jurnal Comparative : Ekonomi Dan Bisnis Prosiding Simposium Nasional Multidisiplin (SinaMu) Journal Economic Excellence Ibnu Sina
Siregar, Indra Gunawan
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Tangerang
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Languange, Linguistic, Communication & Media Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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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.
Co-Authors Abbas, Dirvi Surya Andry Priharta Avisha Silviana Widyarini Basuki Basuki Dede Soenaryo Dede Sunaryo Eka Candra Safitri Fany Yoga Pratama Febrianto, Hendra Galuh Hamdani . Herliana Vivi Septiana Khorida AR Lailatul Inayah Luqman Hakim Mikrad mikrad Pambudi, Januar Eky Priyo Susilo Rohmansyah, Budi Tristianti Muzayana