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All Journal Petra International journal of Business Studies (IJBS) eCo-Fin
Ibram Pinondang Dalimunthe
Pamulang University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Profitability as a Moderator of Leverage and Firm Size on Tax Avoidance: Empirical Study at Indonesia Construction Companies Anjar Indriyanti; Ibram Pinondang Dalimunthe
eCo-Fin Vol. 5 No. 3 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i3.983

Abstract

This study aims to analyze the effect of profitability as moderating leverage and firm size on tax avoidance. The independent variables are leverage, firm size, the dependent variable is tax avoidance and profitability as a moderator. This research is quantitative data, with sample selection using purposive sampling. Sample study in this research are construction companies listed on the Indonesia Stock Exchange (IDX) in 2015-2020. Analysis method in this study processes using e-views version 9. The results of this study indicate that leverage and firm size have a significant effect on tax avoidance. The study also give evidence that profitability weakens the relationship between leverage and tax avoidance and profitability weakens the relationship between firm size and tax avoidance
The Effect of Corporate Governance, Firm Size, and Dividend Policy on Firm Value Fajrianti Fajrianti; Ibram Pinondang Dalimunthe
Petra International Journal of Business Studies Vol. 8 No. 2 (2025): DECEMBER 2025
Publisher : Master of Management, School of Business and Management, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/petraijbs.8.2.186-194

Abstract

The valuation of a firm serves as a crucial metric for investors, as it encapsulates the entity's total performance and market perception.  This study assesses the impact of corporate governance, firm size, and dividend policy on corporate value.  Corporate governance is assessed using the ASEAN Corporate Governance Scorecard (ACGS); company size is quantified by the natural logarithm of total assets (SIZE); dividend policy is evaluated by dividends per share (DPS); and company value is determined by the price-to-book value (PBV) ratio.  This research employs a quantitative methodology.  The population comprises non-cyclical consumer sector firms listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, amounting to 125 companies.  A purposive sample was conducted, yielding 69 companies and 345 data points.  Panel data regression analysis was performed using EViews 12.  The study's findings indicated that firm size adversely affects firm value, whereas the dividend policy positively influences it.  Conversely, corporate governance does not exert a substantial impact on the company's worth.
Co-Authors Anjar Indriyanti Fajrianti Fajrianti