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All Journal Jurnal Akuntansi Aktual Jurnal SOLMA Jurnal Organisasi Dan Manajemen Inovasi: Jurnal Ilmiah Ilmu Manajemen PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat International Journal of Business, Law, and Education Journal of Applied Business, Taxation and Economics Reseach Brilliant International Journal of Management and Tourism (BIJMT) Formosa Journal of Multidisciplinary Research (FJMR) Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi International Journal of Applied Business and International Management Asia Pacific Journal of Management and Education International Journal of Science and Environment Amkop Management Accounting Review (AMAR) Jurnal Ilmiah ESAI International Journal of Business and Quality Research International Journal of Technology and Education Research International Journal of Economics, Business and Innovation Research Brilliant International Journal of Management and Tourism
Eka Ananta Sidharta
Universitas Negeri Malang
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Physics Social Sciences Other

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Tax Avoidance Behavior: The Contribution of Gender Diversity, Education Level, and Firm Size Moderation Hadi, Zufly Amrullah; Sudarto, Triadi Agung; Sidharta, Eka Ananta
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.2991

Abstract

Taxes are the most significant source of state revenue. From a company's perspective, taxes can also be considered the largest expense. Therefore, top management strives to reduce the company's tax liability. This study aims to confirm the reliability of attribution theory as an approach to explain the impact of gender diversity and education levels on tax avoidance, as well as the role of company size in moderating the relationship model. In this quantitative study, energy and basic material companies listed on the Indonesia Stock Exchange from 2020 to 2023 were the population and sample of the study. The researcher used the Moderated Regression Analysis model to test time series data using SMART-PLS software. Time series data was used because it was considered capable of providing a more accurate view over time, thereby facilitating the researchers' analysis. Based on the first finding, gender diversity had a negative effect on tax avoidance; the second finding was that education level had a positive effect on tax avoidance; the third finding was that company size was able to moderate the relationship between the independent variables and the dependent variable. These findings support all hypotheses proposed by the researcher. The research results support attribution theory in explaining empirical evidence regarding the impact of gender diversity and education level on tax avoidance, as well as the role of company size.
The Impact of Banking Digital Transformation on Financial Performance With Firm Size as A Moderating Variable Rosie Shabatiny Degely, Joana; Ananta Sidharta, Eka; Makaryanawati, Makaryanawati
International Journal of Science and Environment (IJSE) Vol. 6 No. 1 (2026): February 2026
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v6i1.411

Abstract

This study aims to analyze the impact of digital transformation on banking financial performance with firm size as a moderating variable. Banking financial performance in Indonesia shows a fluctuating trend with a decrease in Return on Assets (ROA) from 2.47% in 2019 to 1.59% in 2020, although experiencing an increase in 2022 to 2.01%. Digital transformation has become a strategic solution through reducing operational costs by up to 50-70%, creating new revenue streams, and increasing customer lifetime value. This study uses panel data from 29 banking companies listed on the Indonesia Stock Exchange for the period 2020-2024 with a total of 145 observations. The analytical method employed is Moderated Regression Analysis (MRA) with a Fixed Effects Model. The results show that digital transformation has a significant positive effect on financial performance (β = 0.0089; p = 0.029). Firm size is proven to moderate the relationship between digital transformation and financial performance positively and significantly (β = 0.0004; p = 0.047), indicating that larger banks obtain more optimal benefits from digital transformation compared to small and medium-sized banks. This study contributes theoretically to the Resource-Based View (RBV) in the context of digital transformation and provides practical implications for banking management in designing digitalization strategies tailored to firm size.
Co-Authors Adrian Hartanto Darma Sanputra Agus Sumanto Ahyar, Shynta Nuril Rahmawati Arifudin Arifudin Arifudin Azzahra, Azzahra Bambang Santoso Bambang Sugeng Dudung Ma'ruf Nuris Endang Sri Andayani Faris Syahfaturohma Fulgentius Danardana Murwani Furqorina, Rizka Hadi, Zufly Amrullah Makaryanawati Noor Syaifudin Nugraha, Tatas Ridho Nurika Restuningdiah Pratiwi, Venni Ayunda Puji Handayati Putri, Elsa Isnaini Rahmah, Nailur Ridoni Fardeni Harahap Rohmatin, Yunia Rosie Shabatiny Degely, Joana Satia Nur Maharani Setiadi, Arief Setyowati, Eko Mety Singgih Bayu Indra Hermawan Sriyani Mentari Triadi Agung Sudarto Wardini, Amalia Kusuma Wati, Indah Kumoro Winda Ayu Anggraini Wulansuci, Rohmah Yohanes Sri Guntur