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All Journal Akuisisi : Jurnal Akuntansi Journal of Accounting Science JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Akuntansi Bisnis Pelita Bangsa Asian Journal of Management Analytics Jurnal Pengabdian Pancasila (JPP) Jurnal Lentera Pengabdian Proceeding International Pelita Bangsa Jurnal Pelita Pengabdian Dedikasi : Jurnal Pengabdian Lentera
Wulandari, Dian Sulistyorini
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

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Maximizing Profit Margins: The Interconnection Between Working Capital Efficiency and Sales Growth Purba, Jamian; Wulandari, Dian Sulistyorini; Djatnicka, Erlina Widayanti
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.9093

Abstract

This study explores the influence of working capital efficiency on profitability, emphasizing the moderating role of sales growth. Utilizing panel data from publicly listed companies in food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2021 period, the research employs multiple linear regression analysis to assess the direct impact of working capital efficiency, measured by the Working capital efficiency, on profitability, measured by Return on Assets (ROA). The analysis further incorporates sales growth as a moderating variable to evaluate its interaction with working capital efficiency. The findings confirm a positive relationship between working capital efficiency and profitability, underscoring the importance of optimizing current asset and liability management. Additionally, the results demonstrate that sales growth significantly moderates this relationship, amplifying the positive impact of working capital efficiency on profitability. Firms experiencing robust sales growth benefit more from efficient working capital practices, as higher revenues enhance liquidity and resource utilization. Conversely, firms with stagnant or declining sales face limitations in leveraging the benefits of working capital optimization. This research contributes to the existing literature by highlighting the dynamic interplay between working capital efficiency and sales growth, offering a nuanced perspective on profitability determinants. The findings provide actionable insights for managers, suggesting a dual-focus strategy of enhancing working capital efficiency and fostering sales growth to maximize financial performance. Future studies could expand on this framework by exploring additional moderating variables, sector-specific dynamics, and long-term implications in diverse economic contexts.
Enhancing Corporate Integrity: Profitability, Transfer Pricing, and Tax Avoidance with the Role of Bonus Mechanisms and Stewardship Theory Wulandari, Dian Sulistyorini; Yulianti, Vista; Fuadi, Agus
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.11053

Abstract

This study examines the effect of transfer pricing and bonus mechanisms on tax avoidance. It tests profitability as a moderating variable in multinational companies. Grounded in Stewardship Theory, the research explores whether managerial incentives and corporate profitability influence firms’ tax behavior. It emphasizes the balance between financial performance and ethical tax practices. A quantitative approach was used with secondary data from the financial reports of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2022. The sample was selected through purposive sampling, consisting of 21 companies. Panel data regression analysis was conducted using the Ordinary Least Squares (OLS) method, supported by Chow, Hausman, and Lagrange Multiplier (LM) tests to determine the most appropriate model. The results show that both transfer pricing and bonus mechanisms have a significant positive effect on tax avoidance. This indicates that multinational firms use intra-group transactions and performance-based incentives to minimize tax burdens. However, profitability does not significantly moderate these relationships. This suggests that firm performance alone does not weaken or strengthen the impact of transfer pricing and bonus mechanisms on tax avoidance. These findings contribute to the literature on corporate governance and tax planning by providing empirical evidence on the interplay between managerial incentives, profitability, and ethical financial behavior. The research offers valuable implications for policymakers and companies in developing responsible compensation systems and regulatory frameworks to curb aggressive tax practices.
Co-Authors Ahmad Bukhori Muslim Aji Saputra, Aji Alfansyah, Putri Edelweis Aprilia Balqis, Hera Afifah Bastanta, Andreas Riski Devarianti, Yusnia Djatnicka, Erlina Djatnicka, Erlina W Djatnicka, Erlina Widayanti Elsye Fatmawati Fany Apriliani Fuadi, Agus Hasanah, Yunisa Amardhea Heriyanti, Sinta Sundari Hidayat, Nazwa Putri Karomah, Laelatul Kustina, Lisa Kuwat Riyanto Lestari, Rindah Putri Loka, Sedayu Puspapita Lutfi, Adilista Puspa Aliya Lyzen, Muhamad Andre Hafidz Maryadi, Adi Muiz, Najmi Tsania El Nataliana Bebasari Neng Asiah, Neng Nining Yuningsih Nurastuti, Preatmi Octavia, Winna Rahma Octavia, Yessa Oktaviano, Benny Parulian, Parulian Pasha, Revina Permatasari, Maulina Dyah Pratama, Angga Deni Purba, Jamian Purnomo, Grenda Galih Putri, Shafa Amelia Rachman, Mutiara Arvia Rahman , Ibra Fatur Rahman, Ibra Fatur Ratna Kartika Sari Rosidi Rosidi Ruri Wijayanti Rustianah, Rustianah Rusyidi, Rahimi Annisa Sanjo Sabaruddinsah Sabaruddinsah, Sabaruddinsah Sabila, Putri Amalin Saputra, Ilham Dwi Setyawan, Wisnu Sunita Dasman Suwandi Suwandi Tan, Emmelia Triwibowo, Edi Wibowo, Edi Tri Widati, Sindik WIDIASTUTI - Widiyaningsih, Widiyaningsih Widyaningsih, Winda Wiryawan, Tri Wahyu Wulandari , Tirin Wulandari, Tirin Yulianti, Vista