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All Journal Jurnal Ekonomi : Journal of Economic Juara: Jurnal Riset Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Humanities and Social Studies Jurnal Akuntansi Bisnis Jurnal Riset Akuntansi Politala Jurnal Abdimas Prakasa Dakara Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Economic Reviews Journal Industrial Research Workshop and National Seminar E-Jurnal Akuntansi TSM Innovative: Journal Of Social Science Research International Journal of Economics, Management and Accounting RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Syahzuni, Barlia Annis
Universitas Esa Unggul
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Journal : economic reviews journal

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Ukuran Perusahaan Memoderasi Profitabilitas, Leverage dan Intensitas Modal Terhadap Penghindaran Pajak Sonia, Vi; Annis Syahzuni, Barlia
Economic Reviews Journal Vol. 5 No. 2 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i2.1091

Abstract

This study aims to identify and analyze the effect of profitability, leverage, and capital intensity on tax avoidance, with firm size as a moderating variable. The research focuses on industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study population consists of 67 companies within the industrial sector throughout the observation period. Based on specific criteria, such as firms consistently operating in the industrial sector from 2022 to 2024, a final sample of 30 companies was obtained. With a four-year observation period, this research generated a total of 90 panel data observations. The study employs a quantitative approach using Moderated Regression Analysis (MRA) to test the moderating role of firm size in the relationship between independent variables and tax avoidance. The results indicate that profitability, leverage and capital intensity also show negative effects. Furthermore, firm size does not strengthen the relationship between profitability, leverage, and capital intensity with tax avoidance. The role of agency theory provides an explanation for firm size as a moderating variable. Larger firms are subject to greater public exposure and stricter monitoring, which is expected to reduce tax avoidance practices. The research findings indicate that the tendency to engage in tax avoidance practices is more closely associated with the level of profitability than with the size of the company.
Pengaruh Aktivitas Perusahaan Terhadap Profitabilitas Windawati, Windawati; Annis Syahzuni, Barlia
Economic Reviews Journal Vol. 5 No. 2 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i2.1092

Abstract

This study aims to analyze the effect of company activities on profitability, with a focus on industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research population consists of 67 industrial sector companies within the observation period. From this population, the researcher applied purposive sampling criteria, including consistency of listing and the availability of financial statements denominated in rupiah, resulting in the final research sample. With a three-year observation period, the study generated a total of 99 panel data observations. The study employed a quantitative approach, with model selection carried out through the Chow, Hausman, and Lagrange Multiplier (LM) tests. The best model was estimated using the Random Effects model with robust standard errors. The findings indicate that, simultaneously, cash turnover, receivables turnover, and inventory turnover significantly affect profitability. However, when tested partially, receivables turnover show a significant effect on profitability, while cash turnover and inventory turnover does not. In addition, receivables turnover is consistently found to have a significant partial effect on profitability. The managerial implication emphasizes that management should place greater focus on the effectiveness of working capital management, particularly in receivables, cash, and inventory, in an optimal manner. This will enable companies to demonstrate their performance in generating maximum earnings and improving profitability. Furthermore, the information disclosed in financial statements serves as a medium for management to send signals to external stakeholders regarding the company’s future prospects.
Pengaruh Keinformatifan Laba, Perataan Laba, dan Struktur Modal Tehadap Nilai Perusahaan dengan Dimoderasi Kemampuan Manajerial Maharani Az Zahra, Fayza; Annis Syahzuni, Barlia
Economic Reviews Journal Vol. 5 No. 2 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i2.1094

Abstract

This study aims to empirically examine the effect of earnings informativeness, income smoothing, and capital structure on firm value, with managerial ability as a moderating variable. The research is grounded in signaling theory, which emphasizes that the quality of financial information and financial decisions serve as important signals in shaping investor trust and perceptions. The research design applies a causal approach with a quantitative method. The study focuses on industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. From a total of 67 firms, 45 were selected as the sample using purposive sampling based on consistent listing criteria and financial reporting in Indonesian rupiah, resulting in 135 panel data observations. The analysis employed Chow, Hausman, and Lagrange Multiplier tests to determine the most appropriate model, with estimation conducted using the Random Effects Model (REM) adjusted by robust standard errors. The moderating effect was tested using Moderated Regression Analysis (MRA). The findings reveal that earnings informativeness has no significant impact on firm value, while income smoothing and capital structure show a significant positive effect. Managerial ability was found to weaken the relationship between income smoothing and firm value but did not moderate the relationship of earnings informativeness or capital structure with firm value. Overall, these results highlight the importance of effective capital structure management and transparent earnings reporting as positive signals for investors, while managerial ability plays a more selective role in influencing market responses to corporate information.
Co-Authors Alviani, Erika Amanda santikah Ardela Intan Paramita Aryanti, Dessy Desy Prastyani Dewi, Sukmawati Dita Wahyu Saputra Edwani, Vellin Meilandari Elistia, Elistia Florencia, Dita Hasibuan, Ernita Heriyanti Indah Septiani Jean Carmenita Jimmy Jimmy Juwandita Ansita2, Desy Prastyani Karniawan, Nanda Kezia Susiliana Tzeliem Khairunisa Santoso Krisyanti, Oktafiaya Lestari, Shinta Dewi Lukman Cahyadi Maharani Az Zahra, Fayza Makatita, Grace Gloria Manurung, Carolina Lidya Martha Wulan, Felia Vanessa Munthe, Magdalena Muslimah, Bening Dini Novia Sari Tanjung Nurhayani Prihatinisah, Prihatinisah Purwaningsih, Eny Putra, Jusintri Rahmaningrum, Dewi Rajagukguk, Lenni Ratna Dewi Sari Rizky Nurmala Awaliyah Safiani A. Faaroek Sari, Desika Fitriana Sari, Lupita Puspita Setiawaty, Yenny Setiyati, Ritta Shienny Florencia Siti, Siti Sonia, Vi VERONICA VERONICA Wahyudi, Ickhsanto Windawati Windawati, Windawati Wulandari , Christine