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All Journal Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA
Muhammad Fahmi
Universitas Tanjungpura, Pontianak, Indonesia
Economics, Econometrics & Finance

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Pengaruh Profitability dan Leverage Terhadap Tax Avoidance dengan Firm Size Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024 Hilda Putri Chania; Fera Damayanti; Muhammad Fahmi
Journal of Accounting and Finance Management Vol. 7 No. 3 (2026): Journal of Accounting and Finance Management (July - August 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i3.3643

Abstract

Penelitian ini bertujuan menganalisis pengaruh profitabilitas dan leverage terhadap tax avoidance (ETR), serta menguji peran moderasi ukuran perusahaan. Dengan pendekatan kuantitatif, sampel mencakup 93 perusahaan manufaktur di Bursa Efek Indonesia dengan total 189 observasi selama periode 2022–2024. Analisis data menggunakan regresi data panel dengan Random Effect Model (REM). Hasil penelitian menunjukkan profitabilitas berpengaruh negatif signifikan terhadap ETR, mengindikasikan peningkatan praktik tax avoidance saat laba tinggi. Sebaliknya, leverage berpengaruh positif signifikan terhadap ETR, menunjukkan utang yang tinggi justru menurunkan intensitas tax avoidance. Sementara itu, ukuran perusahaan terbukti tidak mampu memoderasi pengaruh profitabilitas maupun leverage terhadap tax avoidance. Secara simultan, seluruh variabel dalam model berpengaruh signifikan.
Earnings, Book Value and Share Prices: Does Firm Size Condition Value Relevance? Evidence from Indonesia's Basic and Chemical Industry Annisa Octaviandini; Nella Yantiana; Muhammad Fahmi; Sari Rusmita
JURNAL ECONOMINA Vol. 5 No. 10 (2026): JURNAL ECONOMINA, Oktober 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i10.4708

Abstract

This study examines whether earnings per share (EPS) and book value per share (BVPS) explain share prices of Indonesian basic and chemical firms, and whether firm size strengthens the value relevance of earnings. Drawing on the Ohlson valuation model and signalling theory, it analyses a balanced panel of 30 firms listed on the Indonesia Stock Exchange over 2021-2024 (120 firm-years). Chow, Hausman and Lagrange Multiplier tests select the fixed-effects model, which is estimated with firm-clustered standard errors and checked with a wild cluster bootstrap and four robustness tests. EPS is positively and robustly associated with share prices (β = 6.09, p = .003) and remains significant in log and scale-deflated models. BVPS is not positively related to prices within firms. Firm size appears to strengthen the price-earnings relation in the levels model (β = 2.08, p = .006), but the effect does not survive the wild bootstrap (p = .206), reverses in the log-price model and disappears after correcting for scale. Investors in this industry price earnings rather than book value, and apparent size moderation in price-level regressions largely reflects scale.
Co-Authors Annisa Octaviandini Fera Damayanti Hilda Putri Chania Nella Yantiana Sari Rusmita