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All Journal Akuntansi Krida Wacana Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Paradigma Akuntansi Research Horizon Jurnal Akuntansi Jurnal Serina Abdimas
Yuniarwati
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Research Horizon

 1 
The Effect of Financial Behavior on Financial Performance of Transportation Companies in Indonesia Candra, Alex; Yuniarwati
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.916

Abstract

This study aims to analyze the influence of financial behavior on financial performance, the influence of financial distress on financial performance, and the moderating role of financial distress in the relationship between financial behavior and financial performance of transportation companies in Indonesia. The study employed a quantitative approach with a descriptive-verifiable design. The population consisted of mid-sized transportation companies in Greater Jakarta (Jabodetabek), with 105 valid questionnaires collected from financial managers and heads of relevant divisions. The study variables, measured using a 5-point Likert scale questionnaire. Data analysis was conducted using PLS-SEM with SmartPLS. The results showed that financial behavior had a significant positive effect on financial performance, while financial distress had a significant negative effect. Furthermore, financial distress moderated the relationship between financial behavior and financial performance, suggesting that financial stress can reduce the effectiveness of sound financial practices. These findings underscore the importance of a comprehensive financial management strategy, including improving financial literacy, risk management, and sound financial planning, to maintain company performance under normal conditions and financial stress.
The Effect of Managerial Ownership, Institutional Ownership, Dividend Payout Ratio, and Debt to Equity Ratio on Stock Price Widiono, Ribut; Yuniarwati
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.946

Abstract

Stock price movements represent market responses to corporate governance and financial policy decisions. This study analyzes the factors influencing stock prices in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The variables examined include managerial ownership, institutional ownership, dividend payout ratio, and debt-to-equity ratio. This research adopts a quantitative approach using secondary data obtained from audited annual reports and financial statements. The sample was determined through purposive sampling, consisting of manufacturing firms that operated consecutively for three years, reported financial statements in IDR, distributed dividends, and did not experience consecutive losses. Using these criteria, 20 companies were selected, resulting in 60 firm-year observations. Data were analyzed using Partial Least Squares Structural Equation Modeling to examine the direct effects of the independent variables on stock prices. The results indicate that managerial ownership, institutional ownership, DPR, and DER significantly influence stock prices. Organizational and institutional ownership enhance investor confidence, dividend policy serves as a positive signal of firm performance, and capital structure affects investors’ perceptions of risk. These findings provide implications for investors and corporate management in investment decision-making. However, this study is limited to a specific sample and period and does not include mediating or moderating variables.
The Effect of Employee Benefit Liabilities and Earnings Management on Tax Avoidance Moderated by Firm Size Susanty, Caroline Adriani; Yuniarwati
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.973

Abstract

Tax avoidance remains a critical issue affecting government revenue and market fairness. This study aims to examine the effects of employee benefit liabilities and firm size on earnings management on LQ45 companies listed on the Indonesia Stock Exchange. This study analyzes 26 companies selected through purposive sampling and yields 78 firm-year observations over the period 2022–2024. Data are analyzed using panel-based moderated regression analysis after meeting the classical assumption test. The results indicate that employee benefit liabilities have a negative effect on tax avoidance. Earnings management significantly affects accounting-based tax avoidance but does not significantly affect cash-based tax avoidance. Firm size is positively associated with tax compliance and significantly moderates the relationship between employee benefit liabilities and tax avoidance. Large firms with substantial employee benefit liabilities exhibit lower levels of tax avoidance. These findings contribute to a deeper understanding of tax behavior among large and liquid firms in the Indonesian capital market and offer implications for managers, regulators, and policymakers.
Co-Authors Alex Candra Elizabeth Sugiarto Dermawan Elizabeth Sugiarto Dermawan Franky Hidayat , Aldi I Cenik Ardana Jayapranata, Andrian Jennifer Jessica Kevin, Nicholas Kurniawan, Adeline Putri M. Agustiawan Saputra Susanty, Caroline Adriani Susilawati Thejatirta, Vallesca Irene Thirza, Selvyna Widiono, Ribut Yahya, Noel Krisnandar