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Profitability and leverage on tax avoidance with company size as moderation in IDX manufacturing companies Maulani, Dzikrilla Sarla; Hidayat, Rendra Arief
Social Sciences Insights Journal Vol. 2 No. 3 (2024): Social Sciences Insights Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14438572

This study investigates the impact of profitability and leverage on tax avoidance, with company size acting as a moderating variable. Utilizing a quantitative approach, the research focuses on tax avoidance as the dependent variable. The sample comprises 17 companies from the textile and garment sector listed on the Indonesia Stock Exchange, covering the period from 2018 to 2022. Purposive sampling was employed to select these companies based on specific criteria. Data analysis was conducted using Multiple Linear Regression and Moderated Regression Analysis (MRA). The results reveal that profitability positively influences tax avoidance, while leverage does not significantly affect tax avoidance. Furthermore, company size enhances the relationship between profitability and tax avoidance but does not significantly impact the relationship between leverage and tax avoidance.

The Influence of Investment Decisions and Funding Decisions on Company Value (Study of Transportation and Logistics Companies on the IDX) Lorenza, Imah Maulana; Hidayat, Rendra Arief
Jurnal Wacana Ekonomi Vol 23 No 2 (2024): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v23i2.3788

There are many developing countries in Southeast Asia and Indonesia is one of them that is highlighted by the world. With the transportation and logistics industry which has become one of the bloodstreams of the process of providing services and facilities to the population of this country. The existence of the transportation and logistics sector plays an important role in improving people's quality of life. If a transportation and logistics company wants to develop its business further, it needs external financial assistance, including investors. Investors are parties who are willing to provide capital assistance by investing their capital in the company. The theory used in this research is based on the use of signal theory. The method of this research uses quantitative methods and uses secondary evidence taken via the official IDX website This research aims to determine the effect of investment decisions and funding decisions on the value of a company using dividend policy (distribution of share profits) as a moderating variable. The result of this observation is that decisions regarding investment and decisions regarding funding have a positive effect on the value of transportation and logistics companies in Indonesia. Dividend policy has negative results and cannot strengthen the effect of decisions regarding investment and decisions regarding funding on company value. Keywords : Transportation, Logistics, Investment, Funding, Dividends.

Mapping of Research Themes on Environmental, Social, and Governance (ESG) Using Leximancer Permatasari, Ika; Permatasari, Intan Kurnia; Laksono, Bayu Rama; Putikadea, Insyirah; Hidayat, Rendra Arief
EQUITY Vol 27 No 2 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i2.9249

This article presents a study using Leximancer (a text mining tool to visualize themes and concepts in text) to find any themes that still have a great opportunity to be studied further related to ESG. This study used the Scopus database and gathered 159 published articles from 2011 to 2020. The articles were selected based on the analysis of the abstract, the theory used, including the development of hypothesis (if any), and conclusions. Based on the main themes generated by Leximancer software, overall, the ‘social’ theme was the most dominant, while themes such as ‘investor’ and ‘sustainability’ were less dominant. This review reveals that the themes and concepts resulting from Leximancer’s content analysis have not been widely studied in the previous literature. Our study continues the previous literature review with a different scope and method. Leximancer offers a larger list of potentially useful keywords for further analysis and provides a visually appealing display of themes and concepts and their level of importance. The results of this review could be used as a basis for providing academic guidance in future ESG research. Keywords: Leximancer, ESG, ESG themes, ESG concepts.

PENERAPAN APLIKASI BERBASIS ACCESS PADA UMKM KELOMPOK TANI KOPI SUMBER KEMBANG JEMBER JAWA TIMUR UNTUK MEWUJUDKAN KAMPUNG WONDER COFFEE Putra, Rediyanto; Kusumaningtias, Rohmawati; Yanthi, Merlyana Dwinda; Hidayat, Rendra Arief; Laksono, Bayu Rama; Nerisafitra, Paramitha
Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Vol. 5 No. 2 (2024): Vol. 5 No. 2 oktober 2024
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/sitechmas.v5i2.5981

Pencatatan manual oleh UMKM menjadi salah satu tantangan bagi pemilik usaha dalam menilai status keuangan dari usahanya, hal ini disebabkan minimnya keakurasian data keuangan dengan metode manual. Oleh sebab itu salah satu tujuan dalam kegiatan PKM ini adalah untuk membahas salah satu program pengenalan teknologi dari para penulis yakni penerapan sistem pencatatan akuntansi menggunakan aplikasi berbasis access dalam meningkatkan pengoprasian dan administrasi masalah keuangan dalam mengembangkan sistem pencatatan keuangan dengan memfasilitasi pemantauan keuangan usaha oleh pemilih sebagai pedoman pengambilan keputusan usaha. Sistem yang diusulkan akan menyediakan platform untuk mendokumentasikan transaksi pembelian, penjualan, dan pelacakan inventaris. Pada kegiatan ini menggunakan metode wawancara, observasi, dan dokumentasi. Kegiatan praktik ini menghasilkan laporan keuangan yang komprehensif dan tepat, termasuk laporan pembelian, penjualan serta persediaan. Hasil kegiatan menunjukkan bahwa Wanita tani kopi sumber kembang telah memahami bagaimana cara untuk mengoperasikan aplikasi keuangan berbasis access ini. Selain itu, hasil kegiatan juga menunjukkan bahwa wanita tani kopi Sumber Kembang telah siap untuk menggunakan aplikasi keuangan ini.

Mapping of Research Themes on Environmental, Social, and Governance (ESG) Using Leximancer Ika Permatasari; Intan Kurnia Permatasari; Bayu Rama Laksono; Insyirah Putikadea; Rendra Arief Hidayat
EQUITY Vol 27 No 2 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i2.9249

This article presents a study using Leximancer (a text mining tool to visualize themes and concepts in text) to find any themes that still have a great opportunity to be studied further related to ESG. This study used the Scopus database and gathered 159 published articles from 2011 to 2020. The articles were selected based on the analysis of the abstract, the theory used, including the development of hypothesis (if any), and conclusions. Based on the main themes generated by Leximancer software, overall, the ‘social’ theme was the most dominant, while themes such as ‘investor’ and ‘sustainability’ were less dominant. This review reveals that the themes and concepts resulting from Leximancer’s content analysis have not been widely studied in the previous literature. Our study continues the previous literature review with a different scope and method. Leximancer offers a larger list of potentially useful keywords for further analysis and provides a visually appealing display of themes and concepts and their level of importance. The results of this review could be used as a basis for providing academic guidance in future ESG research. Keywords: Leximancer, ESG, ESG themes, ESG concepts.

The Effect of Financial Ratio Activities on the Value of a Company with Company Size as a Moderating Variable Azizah, Yunita Isnani; Hidayat, Rendra Arief
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.412

This research is motivated by the fluctuations in the performance of the food and beverage industry which contributes significantly to national economic growth, but the company value reflected in the Price to Book Value (PBV) is still unstable. The purpose of this study is to analyze the effect of financial ratios consisting of Return on Assets (ROA), Current Ratio (CR), Total Assets Turnover (TATO), Debt to Equity Ratio (DER), and Sales Growth (SG) on company value, and to test the role of company size as a moderating variable. The study uses a quantitative approach and secondary data collected from 51 food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The analysis technique uses multiple linear regression and Moderated Regression Analysis (MRA). The results of the study show that partially, CR, TATO, and DER have a positive and significant effect on company value, while ROA and SG have a negative and significant effect. Simultaneous tests show that all independent variables have a significant effect on company value. Meanwhile, the results of the MRA analysis show that company size is able to moderate the influence of ROA, CR, TATO, and DER on company value significantly, but the nature of the moderation is to weaken the influence of the four ratios, and company size is unable to moderate the influence of SG on company value. This study concludes that management needs to strengthen financial performance through asset efficiency and profit growth, while investors can use certain financial ratios as investment considerations.

The Effect of Profitability, Leverage, and Liquidity on Company Value with Dividend Policy as a Moderating Variable Putri, Dewi Diana; Hidayat, Rendra Arief
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.417

This study analyzes the effect of profitability, liquidity, and leverage on firm value and evaluates the role of dividend policy as a moderating variable. This quantitative study uses data from 21 textile and garment sub-sector manufacturing companies on the IDX for the 2019–2023 period selected through purposive sampling. The analysis was conducted using multiple linear regression and MRA using SPSS 30. The results showed that profitability, leverage, and liquidity had a significant positive effect on firm value. Dividend policy moderates the effect of profitability and liquidity, but not leverage.

The Effect of Financial Performance, Company Size, And Operational Cash Flow on Earnings Per Share With GCG as a Moderating Variable Masfufah, Maratul; Hidayat, Rendra Arief
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.415

This study aims to determine the effect of return on asset, debt to equity, total asset turnover, firm size, and operating cash flow on earnings per share with good corporate governance as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. This research employs a quantitative approach using secondary data obtained from the official IDX website. The total sample consists of 96 observations selected through purposive sampling. Data analysis was conducted using IBM SPSS 25 software, with multiple linear regression and Moderated Regression Analysis (MRA) models applied to test the hypotheses. The results show that Return on Assets, Debt to Equity, Total Asset Turnover, firm size, and operating cash flow have a positive effect on Earnings per Share. Furthermore, Good Corporate Governance, measured by managerial ownership, is proven to simultaneously moderate the relationship between financial performance, firm size, and operating cash flow on Earnings per Share. These findings indicate that financial performance and company characteristics play a crucial role in determining EPS. Managerial ownership, as one of the mechanisms of good corporate governance, serves as a supporting factor in optimizing the influence of financial performance, firm size, and operating cash flow on earnings per share.

The Effect of Financial Performance, Company Size, And Operational Cash Flow on Earnings Per Share With GCG as a Moderating Variable Masfufah, Maratul; Hidayat, Rendra Arief
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.415

This study aims to determine the effect of return on asset, debt to equity, total asset turnover, firm size, and operating cash flow on earnings per share with good corporate governance as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. This research employs a quantitative approach using secondary data obtained from the official IDX website. The total sample consists of 96 observations selected through purposive sampling. Data analysis was conducted using IBM SPSS 25 software, with multiple linear regression and Moderated Regression Analysis (MRA) models applied to test the hypotheses. The results show that Return on Assets, Debt to Equity, Total Asset Turnover, firm size, and operating cash flow have a positive effect on Earnings per Share. Furthermore, Good Corporate Governance, measured by managerial ownership, is proven to simultaneously moderate the relationship between financial performance, firm size, and operating cash flow on Earnings per Share. These findings indicate that financial performance and company characteristics play a crucial role in determining EPS. Managerial ownership, as one of the mechanisms of good corporate governance, serves as a supporting factor in optimizing the influence of financial performance, firm size, and operating cash flow on earnings per share.

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