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All Journal Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Manajemen Bisnis Kewirausahaan Jurnal Kendali Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntan Publik Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Dewi Rachmania
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PROFITABILITY MEDIATES THE INFLUENCE OF LEVERAGE, LIQUIDITY AND COMPANY SIZE ON TAX AGGRESSIVENESS Silvi Fadillah; Lady Andriani; Mohamad Zulman Hakim; Dewi Rachmania; Samino Hendrianto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.605

Abstract

This study examines the determinants of tax aggressiveness in Indonesia's Basic Materials sector, focusing on the effects of leverage, liquidity, company size, and profitability, with profitability serving as a potential mediating variable. The research employs quantitative panel data regression analysis using secondary data from 13 companies listed on the Indonesia Stock Exchange during the 2019-2023 period, resulting in 65 firm-year observations. Data were analyzed using EViews 12 with Common Effect Model and Random Effect Model estimation based on hypothesis testing results. The results indicate that profitability significantly negatively affects tax aggressiveness, while leverage, liquidity, and company size show no significant direct effects. Leverage demonstrates a significant negative impact on profitability, but liquidity and company size do not significantly influence profitability. The Sobel test confirms that profitability does not mediate the relationships between financial characteristics and tax behavior. The findings suggest that regulators should focus monitoring efforts on profitability metrics rather than conventional indicators like company size or leverage when assessing tax compliance risks. Companies should recognize that transparent tax strategies can complement strong financial performance rather than detract from it. This research provides novel insights into the contradictory role of conventional determinants of tax aggressiveness in emerging markets and demonstrates the complex relationship between profitability and tax behavior in Indonesia's Basic Materials sector.
Pengaruh Leverage, Free Cash Flow, dan Profitabilitas Terhadap Manajemen Laba Pada Sektor Consumer Cyclicals Mohamad Zulman Hakim; Putri Okta Andani; Dewi Rachmania; Hamdani Hamdani; Mikrad Mikrad; Siti Chanifah
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 2 (2023): Mei : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i2.1381

Abstract

Effect of Leverage, Free Cash Flow, and Profitability on Profit Management. Te purpose of this study was to empirically examine the Effect of Leverage, Free Cash Flow, and Profitability on Earning Management using the modified Jones Model. This research uses secondary data on consumer cyclicals companies that are listed on the IDX and generate profits in 2018-2021. The sampling technique used purposive sampling method and obtained as many as 28 companies with an observation period of 4 years. The dat analysis technique used is multiple linear regression analysis. The results of the analysis show that leverage has a positive effect on Earnings Management, but Free Cash Flow has a negative effect on earnings management and Profitability has a negative effect on earnings management.
Sosialisasi Hubungan Antara Pendapatan Keluarga, Pendidikan Ibu Dan Pekerjaan Ibu Dengan Stunting Mohamad Zulman Hakim; Siti Asriah Immawati; Hesty Erviani Zulaecha; Dewi Rachmania; Muljadi; Fitria Santi; Azizul Adha
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 Tahun 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.3409

Abstract

Hasil pengujian hubungan antara tingkat Penghasilan rumah tangga dan kasus Stunting memperlihatkan bahwa metode Pearson Chi-Square menghasilkan angka signifikansi asimtotik mencapai 0,015, yakni angka yang lebih rendah dari standar batas 0,05. Data statistik tersebut memvalidasi keberadaan keterkaitan yang signifikan antara kondisi ekonomi Keluarga dengan angka kejadian Stunting pada Bayi Balita. Kondisi berbeda ditemukan pada faktor Pendidikan Ibu, di mana analisis yang sama menggunakan Pearson Chi-Square memperoleh angka signifikansi asimtotik sebesar 0,514. Mengingat nilai tersebut berada di atas patokan 0,05, dapat disimpulkan bahwa jenjang Pendidikan formal Ibu tidak memperlihatkan korelasi yang berarti dengan probabilitas terjadinya Stunting. Pola yang sama tampak pada faktor keterlibatan Ibu dalam dunia kerja, dengan pengujian Pearson Chi-Square memperlihatkan nilai signifikansi asimtotik 0,383 yang turut melewati batas 0,05. Oleh karena itu, keikutsertaan Ibu dalam kegiatan ekonomi di luar lingkungan rumah tidak memperlihatkan dampak yang berarti terhadap terjadinya kasus Stunting. Pelaksanaan program edukasi bertema Interaksi Sosial Ekonomi dan Dampaknya terhadap Stunting pada Bayi Balita yang diselenggarakan di Posyandu Anggrek Bulan, Kelurahan Margasari, Kota Tangerang, Provinsi Banten, telah berjalan dengan sukses dan mencapai sasaran yang direncanakan. Komunikasi dua arah antara pembicara dan peserta berlangsung dengan baik serta memberikan pengetahuan yang saling melengkapi. Upaya penyuluhan mengenai Hubungan Aspek Sosial Ekonomi dengan Masalah Stunting pada Bayi Usia Dini di lokasi tersebut mencerminkan implementasi konkret dari dedikasi terhadap masyarakat. Aktivitas ini memegang peranan krusial dalam upaya preventif dan promosi kesehatan, sehingga perkembangan dan tumbuh kembang Bayi di Kelurahan Margasari dapat berlangsung maksimal dan terhindar dari risiko Stunting.
Co-Authors Abbas, Dirvi Surya Adela Rhiana Novitasari Anggun Munifatul Afifah Atika Meliana Putri Azizul Adha Azzahra Maharani Dara Dwi Kencana Dhea Zatira Djenni Sasmita Dwi Ayu Paradita Eni Suharti Feliana Wulansari Fitria Santi Galang Reza Firdaus Budiutomo Gusti Amanutaqwa Hakim, Mohamad Zulman Hamdani . Helen Retno Wulandari Hesty Erviani Zulaecha Hesty Ervianni Zulaecha Imam Hidayat Immawati, Siti Asriah Indalisti Indalisti Indra Gunawan Siregar Lady Andriani Mikrad mikrad Mohamad Zulman Hakim Muhammad Khoirul Insan Muljadi Nurul Rahmania Pika Yolanda Putri Okta Andani Rika Ristianti Rosdwiana Putri Dewi Samino Hendrianto sigit budi santoso Silvi Fadillah Siti Chanifah Syiva Salwa Yumna Thorik Satria Ilmi Yola Dyfa Meisari Zalikha Adisty Putri Mustika