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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Ni Made Suwitri Parwati
Tadulako University, Palu, Indonesia.
Economics, Econometrics & Finance

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Does Profitability Really Matter? Unmasking the Mediating Path Between Market Performance and Firm Value Ruth Anindya Briegita; Abdul Kahar; Ni Made Suwitri Parwati; Muhammad Ilham Pakawaru
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6682

Abstract

This study analyzes the role of profitability in mediating the effects of stock price, liquidity, and asset growth on firm value in the healthcare subsector of the Indonesia Stock Exchange for the period 2021-2024. The sample was selected using purposive sampling, resulting in 67 annual reports from 17 companies. Data analysis included descriptive statistic, classical assumption test, and path analysis using SPSS 25. The results indicate that stock price has a significant effect on profitability but does not directly affect firm value. Liquidity has a significant effect on both profitability and firm value. Conversely, asset growth does not affect either profitability or firm value. Profitability mediates the effects of stock price and liquidity on firm value but does not mediate the relationship between asset growth and firm value. these findings indicate that profitability acts as an important mediating variable in the relationship between stock price and liquidity. This study is expected to serve as a reference for companies and investors in making more accurate and strategic decisions, particularly in optimizing financial performance to enhance firm value.
The Effect of Transfer Pricing, Thin Capitalization, and Capital Intensity on Tax Agressiveness in Industrial Companies in Indonesia for the Period 2020-2024 Suhartini Suhartini; Ni Made Suwitri Parwati
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6762

Abstract

Tax aggressiveness is one of the strategies companies use to minimize their tax burden. This practice can lead to tax compliance issues and impact state revenue. This study aims to examine the influence of transfer pricing, thin capitalization, and capital intensity on tax aggressiveness in Indonesian industrial companies for the 2020-2024 period. Transfer pricing is assessed using related party transaction indicators, thin capitalization is assessed using the debt-to-equity ratio (DER), capital intensity is assessed using investment indicators in fixed assets, namely the capital intensity ratio (CIR), while tax aggressiveness is assessed from the effective tax rate (ETR). This study chose a quantitative approach from secondary data sources. The population in this study is divided into industrial companies recorded on the IDX for the 2020-2024 period, with a total population of 65 companies. The sampling technique was purposive sampling for a total sample of 12 companies from 60 observation data. Data analysis was carried out using the PLS-SEM (Partial Least Square) approach and processed using the WarpPls 8.0 application. The study findings indicate that Transfer Pricing and Thin Capitalization have a negative and significant impact on Tax Aggressiveness, while Capital Intensity has a positive and significant impact on Tax Aggressiveness.
Co-Authors Abdul Kahar Muhammad Ilham Pakawaru Ruth Anindya Briegita Suhartini Suhartini