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All Journal PASAI JOURNAL OF ECONOMIC SCIENCE JRMSI - Jurnal Riset Manajemen Sains Indonesia International Journal of Supply Chain Management JIKA: Jurnal Ilmu Keuangan dan Perbankan E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis International Journal of Qualitative Research Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) J-MIND (Jurnal Manajemen Indonesia) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Visioner & Strategis Jurnal Malikussaleh Mengabdi Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Jummaini
Fakultas Ekonomi Dan Bisnis, Universitas Malikussaleh, Aceh
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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Transportation 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.
FIRM VALUE OF ISLAMIC BANKING IN INDONESIA: THE EFFECT OF RISK PROFILE AND INVESTMENT RISK WITH EFFICIENCY AS A MODERATING VARIABLE Ahmad Zubair; Husaini; Jummaini; Hijri Juliansyah
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 10 (2025): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i10.1187

Abstract

Firm value is a fundamental aspect considered by investors when selecting investment targets. During 2024–2025, the firm value of Islamic banks in Indonesia experienced a decline, thereby motivating this study to examine the determinants of firm value in this sector. Specifically, the research investigates the influence of risk profile and investment risk on firm value, with efficiency serving as a moderating variable. This is a quantitative study based on secondary data obtained from the Indonesia Stock Exchange (IDX) and the Financial Services Authority (OJK). The sample consists of 204 observations covering the period 2021–2025. The findings reveal that the risk profile has no significant effect on firm value, while investment risk has a significant positive effect on the firm value of Islamic banks in Indonesia. Furthermore, efficiency functions as a moderating variable, categorized as a pure moderator, in the relationship between risk profile, investment risk, and firm value.
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.
THE EFFECT OF ASSET STRUCTURE, LIQUIDITY, AND TAX AVOIDANCE ON CAPITAL STRUCTURE WITH PROFITABILITY AS A MODERATING VARIABLE (A STUDY OF ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) 2019-2022) Muhammad Zahrul Fuadi; Jummaini; Rico Nur Ilham
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 9 (2026): AUGUST
Publisher : RADJA PUBLIKA

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Abstract

This research was conducted to see the influence of Asset Structure, Liquidity, Tax Avoidance, and Profitability Moderation variables on Capital Structure in Energy Sector Companies listed on the Indonesia Stock Exchange (BEI). The sampling technique in this research was purposive sampling. The sample used in this research was all companies in the energy sector listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period, totaling 81 companies. The data collection method used is documentation. Documentation is the aim of obtaining data directly from the research site, including relevant books, regulations, activity reports and data relevant to the research. The variables in this research include the dependent variable, namely Capital Structure (DER), and the independent variables in this research are Asset Structure (SA), Liquidity (CR), Tax Avodance (TA) and Profitability (ROA). The results that can be concluded are that Asset Structure has a significant effect on the Capital Structure of energy sector Companies listed on the Indonesia Stock Exchange (BEI), Liquidity, Tax Avoidance and profitability do not have a significant effect on the Capital Structure of energy sector Companies listed on the Indonesia Stock Exchange (BEI ), Profitability does not moderate the relationship between Asset Structure, Liquidity and Tax Avoidance on Capital Structure in energy sector companies listed on the Indonesia Stock Exchange (BEI).
Co-Authors Ahmad Zubair Aiyub Aiyub Akhyar, Chairil Anggya Sophia Imannisa AR, Khairina Ari Maulana Arsya Ardana Asnawi Asnawi Chiril Akhyar Chiril Akhyar Darmawati Darmawati Muchtar Darmawati Muchtar Muchtar Darmawati, Darmawati Darmawati Dwi Selvi Wulandari Dwi Selvi Wulandari Fadhli Fadhli Fahmi Hilfandi, Muhammad Faisal Faisal Ghazali Syamni Ghazali Syamni Ghazali Syamni Hasan Basri Hasibuan, Ahmad Fauzul Hakim Hendra Raza Heri Susan Heri Susan Hijri Juliansyah Husaini Husaini Husaini Husaini Intan Ulia Intan Ulia Iqbaal Fauzi Pakpahan Khairina AR. Lala Merlita Marzuki Marzuki Marzuki Marzuki Marzuki Marzuki Marzuki Melisa Melisa Miladi Sutanti Muchtar, Darmawati Muhammad Fahmi Hilfandi Muhammad Zahrul Fuadi Nasir Azis Naufal Bachri, Naufal Naz’aina Nurazmi Nurfazilah, Nurfazilah Nurfazilah Nurhasanah Nurhasanah Nurhasanah, Nurhasanah Nurhasanah Nurlela Nurlela Nurlela Nurlela Nurlela Nurlela Pratiwi, Rati Putri Maharani Rahmaniar Rahmaniar, Rahmaniar Rasyimah Rasyimah Rasyimah Rasyimah Ravina Ravina Reja Azwani Rico Nur Ilham Riga Sanjaya Ristati Ristati Rusydi Rusydi Rusydi Rusydi Said Musnadi Ulfa Dilla Amalia Ulya Alfajri Ulya Alfajri Wahyuddin, Wahyuddin Wahyuddin Wardhiah Wardhiah, Wardhiah Yanita Yuda Ramadan Yuda Ramadan Zaufani Putri Khairun Zaufani Putri Khairun Zikri Muhammad Zulfan Zulfan Zulfan, Zulfan Zulfan Zulham Zulham Zuraida, Zuraida Zuraida