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All Journal ETIKONOMI Jurnal Bisnis dan Ekonomi Economic Journal of Emerging Markets SEGMEN Jurnal Manajemen dan Bisnis MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Proceedings of Annual International Conference Syiah Kuala University - Life Sciences & Engineering Chapter HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Mimbar Agribisnis: Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis Jurnal Manajemen & Keuangan Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) International Research Journal of Business Studies (E-Journal) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Management Research and Behavior Journal Media Riset Akuntansi Auditing & Informasi International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Altafani Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Matrik: Jurnal Manajemen, Strategi Bisnis, Dan Kewirausahaan Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Ghazali Syamni
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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THE EFFECT OF CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO AND SIZE ON FINANCIAL DISTRESS WITH PROFITABILITY AS A MODERATING VARIABLE IN PRIVATE BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE PERIOD 2018-2022 Lala Merlita; Darmawati Muchtar; Ahmad Fauzul Hakim Hasibuan; Ghazali Syamni; Jummaini; Husaini
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 6 (2025): MAY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i6.759

Abstract

This study aims to determine how Profitability (ROA) strengthens/weakens the influence of CAR, NPL, LDR, SIZE on financial distress in Private Banking Companies listed on the IDX. This type of research is quantitative descriptive. The population in this study are all private banking companies listed on the Indonesia Stock Exchange. Based on these provisions, the population of this study is 35 Private Banks. The companies selected as samples are 33 private companies. With the results CAR has a significant effect on financial distress in Private Banking Companies listed on the IDX. NPL does not have a significant effect on financial distress in Private Banking Companies listed on the IDX. LDR has a significant effect on financial distress in Private Banking Companies listed on the IDX. SIZE has a significant effect on financial distress in Private Banking Companies listed on the IDX. Profitability (ROA) has a significant effect on financial distress in Private Banking Companies listed on the IDX. Profitability (ROA) cannot moderate the effect of CAR on financial distress in Private Banking Companies listed on the IDX in this study, including in the Moderation Predictor (Predictor Moderation). Profitability (ROA) can moderate the effect of NPL on financial distress in Private Banking Companies listed on the IDX in this study, including in Quasi Moderation. Profitability (ROA) can moderate the effect of LDR on financial distress in Private Banking Companies listed on the IDX in this study, including in Quasi Moderation, Profitability (ROA) can moderate the effect of SIZE on financial distress in Private Banking Companies listed on the IDX in this study, including in Quasi Moderation.
TAX AVOIDANCE AS A MODERATOR OF TAX RATE, LEVERAGE, DIVIDEND POLICY, FIRM SIZE, AND FIRM VALUE Miladi Sutanti; Darmawati Muchtar; Rico Nur Ilham; Ghazali Syamni; Husaini; Jummaini
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 8 (2026): JULY
Publisher : RADJA PUBLIKA

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Abstract

This study examines the effects of effective tax rate, leverage, dividend policy, and firm size on firm value, with tax avoidance as a moderating variable, among food and beverage companies listed on the Indonesia Stock Exchange during 2020–2024. A quantitative panel-data design was applied to 57 companies selected through purposive sampling, producing 285 firm-year observations. Secondary data were obtained from annual financial reports and analyzed using EViews. Random effects models were selected for the direct-effect specifications, whereas the interaction model used fixed effects. The findings show that tax rate, dividend policy, firm size, and tax avoidance do not have significant direct effects on firm value. Leverage has a negative and significant effect at the 10% level. Tax avoidance does not moderate the relationship between tax rate and firm value, but it significantly weakens the relationships of leverage, dividend policy, and firm size with firm value. The results indicate that debt and tax-planning decisions should be evaluated jointly because aggressive tax avoidance can intensify the adverse market implications of financing and corporate-scale decisions.
Co-Authors . Zulfan Abd Majid, M. Shabri Aisyah Putri Andriani Siregar Aiyub Aiyub Akhyar, Chairil Alifcha Novanda Alya Maulisa Alya Maulisa Amalia Fitri Amalia Fitri Arilasta Irawan Arsya Ardana Arya Permana Ginting Arya Permana Ginting Azhar , Bambang Ali Nugroho Bambang Arjuna Putra Bambang Arjuna Putra Darmawati Darmawati Muchtar Darmawati Mukhtar Darmawati Mukhtar Delia Ananda Delia Ananda Ella Nabila Faisal Faisal, Faisal Farica Yusrina Lubis Harley Agustian Hasatiru Auwa Hasatiru Auwa Hasibuan, Ahmad Fauzul Hakim Hawa Zahrani Hendra Raza Husaini Husaini Husaini Husaini Ikhsan Nur Ilham Ikhsan Nur Ilham Ikram Ikramuddin, Ikramuddin Indah Sari Yusmita Indah Sari Yusmita Intan Ulia Intan Ulia Iqbaal Fauzi Pakpahan Irnianita Irnianita Iswadi Iswadi Bensaadi Jamilah Juilimursyida Ganto Juliana Ariska Jumadil Saputra Jummaini Khaira Khirnika Nirda Lala Merlita M. Shabri Abdul Majid Marzuki Marzuki Marzuki Marzuki Marzuki Mawardati Mawardati Miladi Sutanti Muchtar, Darmawati Muhammad Dava Rizki Muhammad Dava Rizki Muhammad Hafidz Akbar Muhammad Hafizh Murhadi, Thasrif Muti Miftahul Jannah Muttaqien Muttaqien Muttaqien Muttaqien Muttaqien Muttaqien Nadia Mulya Nasir Azis Naz’aina Neo Agustina Nuhfil Hanani Nur Balkis Nurfazila Nurhasanah Nurlela Nurlela Rabiatul Adawiah Berasa Rahmatillah Rahmatillah Raisa Salsabila Rasyidin M. Reza Hendri Yana Reza Hendri Yana Rico Nur Ilham Riga Sanjaya Ristati Ristati Said Musnadi Sari Yulis Terfiadi Sari Yulis Terfiadi Silvia Ananda Silvia Ananda Siswoyo Adi wijaya Siti Elan Nisa Siti Elan Nisa Sri Arini Suci Puji Suryani Syifa Azzahra Syifa Azzahra T.M Azani Thasrif Murhadi Wahyuddin Wahyuddin Wahyuddin Wardhiah Wardhiah, Wardhiah Wasni Maisarah Widyana Verawaty Siregar Wirdha Ramadhani Yulis Terfiadi, Sari Zahrul Fuadi Zamzami Zainuddin Zamzami Zainuddin, Zamzami Zaufani Putri Khairun Zaufani Putri Khairun Zuhra Zuhra Zulfan Zulfan Zulfan Zulfan