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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Tekun Aptisi Transactions on Management Competitive Jurnal Akuntansi dan Keuangan STATERA: Jurnal Akuntansi dan Keuangan Intelektual : Jurnal Penelitian Dosen Akuntansi
Yohanes August Goenawan, Yohanes August
Sekolah Tinggi Ilmu Ekonomi Ppi
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Tax avoidance, capital structure, and firm value: The moderating role of profitability in LQ45 companies post-pandemic Purnamasari, Atika; Sari, Petty Aprilia; Husin, Husin; Goenawan, Yohanes August
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol30.iss1.art16

Abstract

This study analyzes the effect of tax avoidance and capital structure on firm value with profitability as a moderating variable in 19 LQ45 companies during 2020-2024. It aims to address the post-pandemic literature gap by examining the moderating role of profitability. This quantitative research employs purposive sampling and panel data regression using the Random Effect Model (REM). The analysis includes heteroscedasticity, multicollinearity, t-test, Moderated Regression Analysis (MRA), and coefficient of determination (R²). The results indicate that tax avoidance positively affects firm value, while capital structure has a negative effect. Profitability does not moderate the relationship between tax avoidance and firm value, but it weakens the effect of capital structure on firm value. These findings suggest that investors respond more to tax efficiency and profitability performance, whereas high leverage is perceived as increasing risk and reducing firm value. Therefore, maintaining an optimal capital structure is essential to enhance firm value.
REBUILDING CORPORATE REPUTATION THROUGH FINANCIAL SIGNALING: THE MEDIATING ROLE OF PERFORMANCE IN CSR, TAX, AND COMPETITIVE STRATEGY Petty Aprilia Sari; Imam Hidayat; Yohanes August Goenawan
COMPETITIVE Vol 9 No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i2.14902

Abstract

The aim of this research is to investigate environmental issues that have a direct bearing on a Corporate reputation. The company's interest in and participation in social investments, such as Corporate Social Responsibility Disclosure, is one of them. 69 Manufacturing Companies with a listing period of 2020–2022 were selected as samples out of a total of 416 listed on the Indonesia Stock Exchange. Panel data regression analysis is the analysis technique that is applied. This study finds that Corporate Financial Performance is shaped by the interplay of CSR disclosure, tax compliance, and competitive advantage, and that the Corporate Reputation variable is jointly impacted by these independent variables. These findings clarify that businesses who demonstrate environmental concern disclosure combining the The application of CSRD can enhance financial performance, making other elements like competitive advantage and tax compliance more valuable in relation to the overall worth of the business. This study contributes to the corporate reputation literature by validating the mediating role of financial performance on tax and strategic factors
Pengaruh Likuiditas terhadap Pertumbuhan Laba Akuntansi dengan Ukuran Perusahaan Sebagai Variabel Moderasi: Studi Kasus pada Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Yohanes August Goenawan; Atika Purnamasari; Intan Agustin
JOURNAL INTELEKTUAL Vol 4 No 2 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i2.213

Abstract

Introduction/Main Objectives: This study aims to determine the effect of liquidity on accounting profit growth with company size as a moderating variable in the food & beverage sector. Background Problems: There is an observable instability in profit growth caused by suboptimal There is instability in profit growth due to less than optimal liquidity management and differences in company size that affect its financial and operational capabilities in the food and beverage industry. Novelty: Conducting tests on different units of analysis and periods from previous studies. Research Methods: The research method used is a quantitative approach with a sample of 6 companies over five years, and the test tool used is SPSS. Finding/Results: Liquidity affects profit growth, while the significance value between liquidity and company size has a significant effect together on profit growth in the food & beverage sector listed on the Indonesia Stock Exchange for the 2019-2023 period. Conclusion: This finding indicates that companies need to expand and improve operational efficiency so that company size can increase, thereby gaining benefits from economies of scale.
Co-Authors Ahmad Supandi, Ahmad Ayuningsih, Ninda Christien Setiya Kesumawati Ekawati, Neneng Husin Husin, Husin Imam Hidayat Intan Agustin Petty Aprilia Sari Popong Suryani Purnamasari, Atika Raden Willi Fatimaleha Ramdhani, Dadan Rustati Aisya Aliana Siswahyudianto Subandriyo