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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Riset Mahasiswa Akuntansi (JRMA) BAKI (Berkala Akuntansi dan Keuangan Indonesia) JABE (Journal of Accounting and Business Education) Jurnal Riset Akuntansi Terpadu Indonesian Journal of Sustainability Accounting and Management Journal of Accounting Science LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal AKSI (Akuntansi dan Sistem Informasi) Muhammadiyah International Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi Jurnal Online Insan Akuntan Jurnal Ilmiah Akuntansi Kesatuan Abdimasku : Jurnal Pengabdian Masyarakat Indonesian Journal of Law and Economics Review GREENOMIKA Jurnal Akuntansi Keuangan dan Bisnis E-Jurnal Akuntansi TSM PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indonesian Journal of Sustainability Accounting and Management West Science Accounting and Finance Transparan International Journal Multidisciplinary Journal of Social Comunity Services Journal of Economics and Economic Policy Jurnal Pengabdian Masyarakat "Wiryakarya" Analisa: Jurnal Manajemen dan Akuntansi FISCAL: Jurnal Akuntansi dan Perpajakan Proceeding of International Conference on Social Science and Humanity
Ruci Arizanda Rahayu
Universitas Muhammadiyah Sidoarjo
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Firm Size as a Moderator in the Relationship Between Leverage, Cash Flow, Profitability, and Cash Holding: Evidence from Indonesia’s Food and Beverage Sector Eny Maryanti; Ainun Mala Nabila; Sigit Hermawan; Ruci Arizanda Rahayu
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2864

Abstract

Cash holding plays a crucial role in maintaining corporate liquidity and financial flexibility, especially in capital-intensive industries such as food and beverage manufacturing. This study examines whether firm size moderates the relationship between leverage, cash flow, and profitability on cash holding in companies listed on the Indonesia Stock Exchange (IDX) during 2018–2022. The research employed a purposive sampling method, yielding 18 companies (57 firm-year observations). Data were analyzed using Ordinary Least Squares (OLS) and Moderated Regression Analysis (MRA) with SPSS 26. The results show that leverage (t = 3.217; p < 0.01) and cash flow (t = 2.948; p < 0.01) have a significant positive effect on cash holding, while profitability (t = 0.842; p > 0.05) has no significant impact. The R² value of 0.623 indicates that the independent variables explain 62.3% of the variation in cash holding. Furthermore, firm size significantly moderates the effects of leverage and cash flow, but does not moderate the relationship between profitability and cash holding. These findings highlight that larger firms tend to manage cash more effectively when facing leverage pressure or high cash flow, strengthening the understanding of liquidity management behavior in Indonesia’s manufacturing sector.
The Influence of Green Intellectual Capital on Green Innovation Performance: The Mediating Role of Environmental Knowledge Sharing Heri Widodo; Endra Wahyu Ningdiyah; Ruci Arizanda Rahayu; Muhammad Safdar
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 4, June 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i4.65508

Abstract

This study aims to examine the effect of Green Intellectual Capital (GIC) on Green Innovation Performance (GIP), with Environmental Knowledge Sharing (EKS) as a mediating variable in food and beverage companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The increasing pressure for sustainability and environmentally friendly practices has encouraged firms to optimize their green knowledge resources to enhance innovation performance. This research adopts a quantitative approach using secondary data collected from annual and sustainability reports. The sample was determined through purposive sampling, resulting in 57 firm-year observations. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings indicate that GIC has a positive and significant effect on both GIP and EKS, suggesting that well-managed green intellectual resources contribute to improved innovation outcomes and facilitate knowledge exchange within organizations. In addition, EKS has a positive and significant effect on GIP and plays a mediating role in the relationship between GIC and GIP. This implies that the effectiveness of GIC in enhancing innovation performance is strengthened through the process of environmental knowledge sharing. This study contributes to the literature by integrating the Resource-Based View (RBV) and Knowledge-Based View (KBV) in explaining the mechanism through which intellectual capital drives green innovation. Practically, the results provide insights for companies to develop structured knowledge-sharing practices and optimize intellectual capital to support sustainable innovation strategies and long-term competitive advantage.
The Assessing the Impact of Business Risk on Financial Performance: Analysis of Capital Structure Moderation in the Indonesian Pharmaceutical Industry: Menilai Dampak Risiko Bisnis terhadap Kinerja Keuangan: Analisis Moderasi Struktur Modal pada Industri Farmasi Indonesia wiwit hariyanto; Ruci Arizanda Rahayu; Fityan Izza Noor Abidin; Endra Wahyu Ningdiyah
FISCAL: Jurnal Akuntansi dan Perpajakan Vol. 4 No. 2 (2026): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN (IN PROGRESS)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v4i2.24680

Abstract

This study aims to analyze the effect of Business Risk on Financial Performance with Capital Structure as a moderating variable in pharmaceutical companies listed on the Indonesia Stock Exchange during the 2018–2024 period. Financial Performance was proxied by Return on Equity (ROE), Business Risk was proxied by Business Risk (BRISK), while Capital Structure was proxied by Debt to Equity Ratio (DER). This research employed a quantitative approach with a causal associative research design. The sampling technique used purposive sampling, resulting in 8 pharmaceutical companies with a total of 56 observations. Data analysis was conducted using Partial Least Square (PLS) with SmartPLS software. The results indicate that Business Risk has a positive and significant effect on Financial Performance. In addition, Capital Structure is able to moderate and strengthen the influence of Business Risk on Financial Performance. These findings imply that effective business risk management and optimal capital structure policies can improve the financial performance of pharmaceutical companies in Indonesia
FINANCIAL DISTRESS DAN TAX AVOIDANCE: PERAN MODERASI UKURAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA: - Nihlatul Qudus Sukma Nirwana; Ruci Arizanda Rahayu; Endra Wahyu Ningdiyah
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 14 No 2 (2026): Agustus 2026
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v14i2.1039

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress terhadap tax avoidance serta peran ukuran perusahaan sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS). Sampel penelitian terdiri dari 14 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2020-2024 dengan total 70 observasi. Hasil penelitian menunjukkan bahwa financial distress berpengaruh positif dan signifikan terhadap tax avoidance. Selain itu, ukuran perusahaan terbukti mampu memperkuat pengaruh financial distress terhadap tax avoidance. Hal ini menunjukkan bahwa perusahaan besar cenderung lebih agresif dalam melakukan penghindaran pajak ketika mengalami tekanan keuangan. Penelitian ini memberikan implikasi bahwa otoritas pajak perlu meningkatkan pengawasan terhadap perusahaan besar yang mengalami financial distress.
Co-Authors Ahmad Nur Aziz Aini, Khori Atul Ainun Mala Nabila Aisha Hanif Ajeng Dewi Anggrahini Alfarizi, Luthfi Aliffianti Safiria Ayu Ditta Alshaf Pebrianggara Andini, Nadia Trisna Barus, Irwan Irawadi Chosah, Zalzabela Aagata Widya Dhamayanti, Yolanda Duwi Rahayu Eko Sudarmanto Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Eny Maryanti Erma Wulan Sari Fityan Izza Noor Abidin Haryanto, Sendy Dwi Heri Widodo Ika Putri Mujirahayu Imam Agus Faisol Inayah, Nur Lailiyatul Istian Kriya Almanfaluti Jamaludin Jamaludin Judijanto, Loso Kaswoto, Junet Khori Atul Aini Lina Rahma Wati Maharani, Astrid Mahardika Darmawan Kusuma Wardana Marsiwi, Dwiati Milasari, Anis Muhammad Safdar Navillia, Olga Cendy Ni'mah, Siti Awalin Nihlatul Qudus Sukma Nirwana Noor Reta Dwi Sari Novitasari, Vivy Nur Amalina Nisfa Salisa Pradasiwi, Arda Walika Ramadhani, Novia Eka Putri Rosyidah, Nida'ur Ruma'Isya, Ninik Sarwenda Biduri Sendy Dwi Haryanto Shifa Azizah Haifa Sigit Hermawan Taufik Marzuki Tresnawati, Sri Nanda Tri Yuda Lesmana Wati, Lina Rahma Wiwit Hariyanto Yolanda Wahyu Fitriandini Yulia Setyarini, Yulia Zahri, Rihan Mustafa Zainudin , Achmad