Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Research Horizon
Ronni Andri Wijaya
Unknown Affiliation
Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Liquidity, Return on Assets And Sales Growth on Tax Avoidance With Firm Size as Intervening Variables in Banking Companies Listed in Indonesian Stock Exchange Between 2017-2021 Lubis, Maulana Arif; Ronni Andri Wijaya; Ramdani Bayu Putra; Hasmaynelis Fitri
Research Horizon Vol. 2 No. 5 (2022)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.2.5.2022.80

Abstract

This study aims to examine the effect of liquidity, return on assets, sales growth on tax Avoidance through firm size as an intervening variable. Liquidity, return on assets, and sales growth are used as independent variables and tax Avoidance as the dependent variable. And the size of the company as an intervening variable. This research was conducted on banking companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sample selection in this study used purposive sampling method so that from 45 populations a sample of 30 companies was obtained. The data in this study were analyzed using panel data regression analysis techniques. The results of this study indicate that return on assets and firm size have a significant effect on tax Avoidance, while liquidity and sales growth have no significant effect on tax Avoidance. Liquidity has a significant effect on firm size, while return on assets and sales growth have no effect. Company size was successful in mediating the effect of liquidity on tax Avoidance, but not for return on assets and sales growth.
THE EFFECT OF LIQUIDITY AND WORKING CAPITAL ON CORPORATE VALUES WITH PROFITABILITY AS MODERATING VARIABLES IN MANUFACTURING COMPANIES LISTED ON IDX Pratiwi, Hanna; Ronni Andri Wijaya; Desi Permata Sari; Riska Maiputri Yengsih
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i1.199

Abstract

This study aims to examine and analyze the effect of Liquidity (X1) and Working Capital (X2) on Company Value (Y) with Profitability (Z) as a moderating variable. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2014-2018. The sample selection method used is porpusive sampling and obtained as many as 22 manufacturing companies as samples with 110 observations. Based on the partial test results there is a significant effect between liquidity on firm value, there is no influence between working capital on firm value. Liquidity and working capital together have a significant effect on firm value. Profitability is not able to moderate liquidity to the value of the company. Profitability is able to moderate working capital to the value of the company. Simultaneously liquidity and working capital have a significant effect on firm value. The contribution of the independent variable that is liquidity and working capital in influencing the dependent variable that is the value of the company is 87.23%.
Co-Authors Desi Permata Sari Hanna Pratiwi, Hanna Hasmaynelis Fitri Lubis, Maulana Arif Ramdani Bayu Putra Riska Maiputri Yengsih