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All Journal Jurnal Ilmiah Raflesia Akuntansi Jurnal Ekonomi
Juita Sukraini
Universitas Mahaputra Muhammad Yamin Solok
Economics, Econometrics & Finance

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REVENUE AS A MODERATING VARIABLE ON THE EFFECT OF WORKING CAPITAL CREDIT ON NET INCOME Kiki Muli Fardian; Juita Sukraini; Nidia Anggreni Das
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

This research aims to assess how Working Capital Credit affects Net Income, with Revenue acting as a moderating variable. The study considers all BUMN banks listed on the Indonesia Stock Exchange (IDX), with a sample of four banks and eight years of financial reports (2014-2021) analyzed through Moderated Regression Analysis (MRA). Results indicate that Working Capital Credit has a significant positive impact on Net Income, while Revenue plays a moderating role in the relationship between the two. The findings suggest that firms must consider the impact of sales as a moderating variable to optimize working capital credit utilization and increase net income.
Pengaruh Capital Intensity dan Inventory Intensity terhadap Tax Avoidance (Studi Empiris pada Perusahaan Sektor Industri yang terdaftar di BEI Periode 2018-2022) Rezi Putri Wardani; Nidia Anggreni Das; Juita Sukraini
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.853

Abstract

This type of research is quantitative and associative research with cause and effect relationships at the level of explanation. The unit of analysis for this research is manufacturing companies listed on the Stock Exchange from 2018 to 2022. The population of this research aws 59 companies, the sample size was 12 companies, and the sample size was 60 companies. The result of this study show that capital intensity has no effect on tax avoidance, inventory intensity have no effect tax avoidance. The finding of this research provide understanding to business managers that investors and potential inventors have a valid reference in making investment decisions, especially with increasing capital and inventory intensity, especially in corporate tax avoidance.
Co-Authors Das, Nidia Anggreni Kiki Muli Fardian Rezi Putri Wardani