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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial KITABAH: Jurnal Akuntansi dan Keuangan Syariah JURNAL PENDIDIKAN TAMBUSAI JURNAL MUTIARA AKUNTANSI EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Tunas Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Proceeding International Seminar of Islamic Studies Sustainable : Jurnal Akuntansi Innovative: Journal Of Social Science Research Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED) Jurnal Ekonomi, Akutansi dan Manajemen Nusantara JSE: Jurnal Sharia Economica Journal Accounting International Mount Hope Journal of Innovative and Creativity Krigan: Journal of Management and Sharia Business Indonesian Journal of Accounting and Governance
Azwansyah Habibie, Azwansyah
Universitas Harapan Medan
Religion Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Journal : Journal of Innovative and Creativity

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Pengaruh Perencanaan Pajak, Penghindaran Pajak, dan Likuiditas Terhadap Nilai Perusahaan dengan Transparansi Perusahaan Sebagai Variabel Moderasi (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2019-2023) Eva Ria Susanti Br Purba; Azwansyah Habibie; Syamsul Bahri Arifin
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4492

Abstract

This study examines and analyzes the effect of three independent variables, Tax Planning, Tax Avoidance, and Liquidity, on Firm Value, with Corporate Transparency as a moderating variable. The population of this study consists of manufacturing companies in the consumer good industry sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sampling technique used was purposive sampling, resulting in a total sample of 28 companies. The data were obtained from company financial statements and analyzed using SPSS version 26. The result of this study indicates that tax planning has no significant effect on firm value, while tax avoidance and liquidity have a significant impact on firm value. Corporate transparency can moderate the relationship between tax planning and tax avoidance on firm value; however, it does not moderate the relationship between liquidity and firm value.
Pengaruh Current Ratio, Debt To Asset Ratio, Dan Operating Capacity Terhadap Financial Distress Dengan Return On Asset Sebagai Variabel Moderasi Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di BEI Tahun 2019-2023 Tasya Amanda; Azwansyah Habibie; Yani Suryani
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4584

Abstract

This study examines and analyses the effect of three independent variables: Current Ratio, Debt-to-Asset Ratio, and Operating Capacity on Financial Distress, with Return on Assets as a moderating variable. The population used in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Purposive sampling was used to select 41 companies. The analytical techniques used were descriptive analysis and multiple linear regression analysis. The data were sourced from the companies' financial statements and processed using SPSS version 26. The results show that the Current Ratio, Debt-to-Asset Ratio, and Operating Capacity significantly influence Financial Distress. Return on Assets moderated the influence of the Current Ratio and Debt-to-Asset Ratio on Financial Distress. However, Return on Assets did not moderate the impact of Operating Capacity on Financial Distress.
Co-Authors Ahmad Sani Alifia Karina Putri, Adisty Anggia Sari Lubis, Anggia Sari Archenia, Shellfin Iqlima Effendi, Erfan Eva Ria Susanti Br Purba Frastuti, Melia Hakim, Inaya Handoyo, Dicky Tri Hidayat, Dody HSB, Salsabilah Azrah Ilham Mubaraq Ritonga, Ilham Mubaraq Liza Novietta Marpaung, Venty Aulia Muhammad Nelson Pinem Muhammad Ridwan Fatahillah Neni Sri Wahyuni Pitri Afriani Purnama Nabila Rahmi Adelia Rambe, Rizky Filhayati Ruswan Nurmadi Saparuddin Siregar Sri Rahayu SRI RAHAYU Suginam Syamsul Bahri Arifin Tasya Amanda Widiya Anggraini Yani Suryani Yani Suryani Yustriawan, Dian Zufrizal