Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Al-Kharaj: Journal of Islamic Economic and Business
Khusnul Khotimah
Universitas Jenderal Achmad Yani
Economics, Econometrics & Finance

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Firm Size as a Moderator in Food and Beverage Companies on the IDX: Tax Planning and Earnings Persistence Khusnul Khotimah; Anissa Yuniar Larasati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.8965

Abstract

The purpose of this study is to examine how tax planning affects earnings persistence in food and beverage manufacturing companies listed on the Indonesia Stock Exchange, using firm size as a moderating variable. Stock Exchange from 2021 to 2024. Using secondary data from annual financial reports, the study employs a quantitative methodology. Purposive sampling was used to determine the sample, which produced 164 observations from 41 manufacturing companies in the food and beverage subsector between 2021 and 2024. With the aid of SPSS vs. 27 software, moderated regression analysis was used to analyze the data. The test results demonstrate that tax planning has a positive and significant impact on earnings persistence to some extent, suggesting that better tax planning is typically followed by higher earnings persistence. However, the relationship between tax planning and earnings persistence is not significantly affected by firm size, nor does it function as a moderating variable. As a result, the impact of tax planning on earnings persistence is essentially the same for both small and large businesses.
Co-Authors Anissa Yuniar Larasati