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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Fanny Anggraeni
Trisakti School of Management, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Does the CEO’s Ego Matter Narcissism’s Moderating Effect on Profitability, Distress, Ownership, and Tax Avoidance Annisa Kanti; Nila Pusvikasari; Debora Debora; Fanny Anggraeni; Vinola Herawati
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p173-191.2026

Abstract

Purpose: This study examines how profitability, financial distress, and institutional ownership affect corporate tax avoidance among Indonesian manufacturing firms and tests whether CEO narcissism moderates these relationships rather than directly and uniformly driving tax avoidance.Research Methodology: This quantitative study applied purposive sampling to analyze 426 firm-year observations from 142 IDX-listed manufacturing firms (2022–2024), measuring tax avoidance, profitability, distress, ownership, and narcissism using the Effective Tax Rate, Return on Assets, debt-to-equity ratio, institutional shareholding, and Photographic Prominence Index. Moderated Regression Analysis used EViews 13 with a Random Effect ModelResults: Profitability significantly restricts tax avoidance, whereas financial distress and institutional ownership show no significant direct effects. CEO narcissism significantly strengthens the profitability-avoidance relationship but does not moderate distress or ownership pathways.Conclusions: CEO narcissism acts as a selective moderating mechanism, activating only under favorable financial conditions rather than universally.Limitations: This study is limited to Indonesian manufacturers from 2022 to 2024, relying on secondary corporate data.Contributions: This study enriches the behavioral accounting and corporate governance literature and helps tax authorities and boards assess executive leadership governance and tax risks. By introducing selective moderation, this study shows that CEO Narcissism amplifies tax avoidance only under specific financial conditions rather than functioning as a uniform driver, a distinction that constitutes the study’s core theoretical novelty.
The Moderating Role of Profitability in the Relationship Between Intellectual Capital and Firm Value Fanny Anggraeni; Annisa Kanti; Nico Alexander; Amin Wijoyo
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p277-293.2026

Abstract

Purpose: This study examines the effect of intellectual capital on firm value and the moderating role of profitability. Due to inconsistent findings regarding the value-creating role of intellectual capital, this study investigates whether profitability strengthens the relationship between intellectual capital and firm value.Research Methodology: This study uses secondary data from manufacturing companies listed on the Indonesia Stock Exchange during 2022–2024. Hypotheses were tested using moderated regression analysis with the Hayes test in SPSS version 26.Results: The findings show that intellectual capital has a significant negative effect on firm value, while profitability has a significant positive effect. Furthermore, the interaction between intellectual capital and profitability positively affects firm value, indicating that profitability strengthens this relationship.Conclusions: Intellectual capital does not directly create firm value and may initially be perceived as a cost. However, higher profitability enables firms to maximize the value-creating potential of intellectual capital.Limitations: This study is limited to Indonesian manufacturing companies and measures intellectual capital using only the VAIC method.Contributions: This study contributes by demonstrating that the effect of intellectual capital on firm value depends on profitability. The findings highlight profitability as an important mechanism that enhances the value relevance of intellectual capital.
Co-Authors Amin Wijoyo Annisa Kanti Debora Debora Nico Alexander Nila Pusvikasari Vinola Herawati