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Ella Herlianti
Universitas Pasundan
Humanities Education Social Sciences

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Tax Avoidance Dynamics in Fast-Moving Consumer Goods Companies: The Moderating Role of Firm Size Nane Kurnia; Sasa S. Suratman; Aditya Jasa Anggeraja; Ella Herlianti
Journal of Educational Management Research Vol. 5 No. 4 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i4.2571

Abstract

This study aims to examine the effects of profitability, leverage, and sales growth on tax avoidance, as well as to investigate the moderating role of firm size in these relationships. The study employs a quantitative research approach using secondary data obtained from annual financial reports. The sample was selected through purposive sampling based on predetermined criteria. Tax avoidance serves as the dependent variable, while profitability, leverage, and sales growth function as independent variables. Firm size is incorporated as a moderating variable. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 13. The findings indicate that profitability does not have a significant effect on tax avoidance. In contrast, leverage and sales growth significantly influence tax avoidance practices. Furthermore, firm size does not moderate the relationship between profitability and tax avoidance, but it significantly moderates the effects of leverage and sales growth on tax avoidance. These results suggest that tax avoidance behavior is more strongly influenced by financing structure, business growth, and organizational scale than by profitability. The study contributes to the tax accounting literature and provides practical implications for strengthening financial governance, tax compliance awareness, and business ethics education in higher education.
Cultural Values Disclosure and Corporate Value: The Moderating Role of Firm Size Ella Herlianti; Siska Maharani; Ridwan Simon; Nane Kurnia
Journal of Educational Management Research Vol. 5 No. 5 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i5.3109

Abstract

Non-financial corporate disclosure has become increasingly important in firm valuation because investors consider information beyond financial performance when assessing organizational quality, stakeholder relationships, and long-term business prospects. However, disclosure research has largely focused on conventional ESG, CSR, and sustainability measures, while culturally grounded corporate values remain underexplored. This study aims to analyze the effect of the Sundanese Values Disclosure Index (IPNK) on firm value and examine the moderating role of firm size. The study employs a quantitative approach using panel data from 70 manufacturing companies observed over the 2022–2025 period, resulting in 280 firm-year observations selected through purposive sampling. IPNK is measured using 30 indicators across five dimensions: Silih Asih, Silih Asah, Silih Asuh, Bener, and Bageur. Firm value is measured using the Price-to-Earnings Ratio (PER), while firm size is measured using total assets. Panel regression analysis using the Common Effect Model shows that IPNK and firm size have positive and significant effects on firm value, while their interaction is also positive and significant, indicating that firm size strengthens the effect of IPNK. The findings imply that culturally grounded local wisdom disclosure can provide relevant non-financial information for firm valuation.
Co-Authors Aditya Jasa Anggeraja Nane Kurnia Ridwan Simon Sasa S. Suratman Siska Maharani