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All Journal Journal of Accounting and Finance Management (JAFM) IIJSE Dinasti Accounting Review
Tiara Pandansari
Universitas Muhammadiyah Purwokerto, Purwokerto, Indonesia
Economics, Econometrics & Finance

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Pengaruh Leverage, Profitabilitas dan Keputusan Investasi Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Pada Perusahaan Yang Terdaftar di IDX-MES BUMN 17 Periode 2021-2024) Umi Raudhatul Fuadah; Suryo Budi Santoso; Iwan Fakhruddin; Tiara Pandansari
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2938

Abstract

Penelitian ini difokuskan pada analisis pengaruh leverage, profitabilitas, dan keputusan investasi terhadap nilai perusahaan, dengan ukuran perusahaan sebagai variabel moderator. Penelitian ini berfokus pada perusahaan-perusahaan yang terdaftar dalam indeks IDX-MES BUMN 17 selama periode 2021–2024. Menggunakan pendekatan kuantitatif, penelitian ini menerapkan analisis regresi data panel dengan Model Random Effect berdasarkan hasil uji Hausman, melibatkan 17 perusahaan dengan 68 observasi. Hasil penelitian menunjukkan bahwa profitabilitas dan keputusan investasi memiliki pengaruh positif dan signifikan terhadap nilai perusahaan, sementara leverage tidak secara signifikan mempengaruhi nilai perusahaan. Selain itu, ukuran perusahaan tidak mampu memoderasi hubungan antara leverage dan profitabilitas terhadap nilai perusahaan. Namun, ukuran perusahaan terbukti memoderasi hubungan antara keputusan investasi dan nilai perusahaan dengan efek yang melemahkan. Temuan ini menunjukkan bahwa investor lebih menekankan pada keuntungan dan prospek investasi daripada struktur modal, dan bahwa ukuran perusahaan dapat mengurangi kekuatan sinyal investasi di perusahaan besar. Studi ini berkontribusi pada literatur dengan menyediakan bukti empiris tentang determinan nilai perusahaan di perusahaan BUMN berbasis syariah.
Determinant of Taxation Career Choice Among Student at Muhammadiyah University of Purwokerto Naufal Rasyid; Ani Kusbandiyah; Hadi Pramono; Tiara Pandansari
Dinasti Accounting Review Vol. 4 No. 1 (2026): Dinasti Accounting Review (July - August 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v4i1.3648

Abstract

The growing number of taxpayers in Indonesia, without a proportional increase in taxation personnel, has increased the demand for taxation professionals and the relevance of taxation as a career choice for university students. However, students’ decisions to pursue careers in taxation are influenced by various factors that require further investigation. This study examines the effects of student perceptions, motivation, interest, and taxation knowledge on taxation career choices among students of the Faculty of Economics and Business at Universitas Muhammadiyah Purwokerto. Using a quantitative approach, primary data were collected through questionnaires from 222 active Accounting and Management students who had taken or were currently taking taxation courses. Data were analyzed using Partial Least Squares Structural Equation Modeling. This study provides empirical evidence on factors influencing taxation career choices in higher education. The results show that student perceptions, motivation, and interest have a positive and significant effect on taxation career choices, whereas taxation knowledge has no significant effect. These findings indicate that psychological factors are more influential than taxation knowledge in shaping students’ career preferences. Therefore, universities and taxation institutions should strengthen programs that enhance students’ perceptions, motivation, and interest in taxation-related careers. Future research should include additional variables and broader research settings to provide a more comprehensive understanding of taxation career choices.
Determinants of Tax Avoidance: The Moderating Role of Independent Commissioners M. Zaeni Lathif; Ira Hapsari; Bima Cinintya Pratama; Tiara Pandansari
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9550

Abstract

This study investigates the effects of leverage, financial distress, and earnings management on tax avoidance, and examines whether independent commissioners moderate these relationships. The study is motivated by an anomaly in which the property and real estate sector continues to contribute positively to economic growth while its tax contribution does not increase proportionally, raising questions about the effectiveness of corporate governance mechanisms in constraining managerial opportunism under information asymmetry. Using panel data from property and real estate companies listed on the Indonesia Stock Exchange during 2019–2022, the analysis employs a quantitative approach based on secondary data from annual reports and financial statements. The results indicate that leverage has a negative and significant effect on tax avoidance, while financial distress does not show a significant relationship. Earnings management is also found to be significantly associated with tax avoidance. Furthermore, the moderation analysis reveals that independent commissioners weaken the relationship between financial distress and tax avoidance, but do not moderate the effects of leverage or earnings management. These findings extend Agency Theory by demonstrating that governance mechanisms constrain tax-related opportunistic behavior only under conditions of financial pressure, highlighting the conditional role of independent commissioners in corporate tax decisions.
Co-Authors Ani Kusbandiyah Bima Cinintya Pratama Hadi Pramono Ira Hapsari Iwan Fakhruddin M. Zaeni Lathif Naufal Rasyid Suryo Budi Santoso Umi Raudhatul Fuadah