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All Journal Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Edy Subiyantoro
Universitas Merdeka Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Ukuran Perusahaan dan Tax Avoidance: Peran Moderasi Kepemilikan Institusional Heppy Widya Lestari; Edy Subiyantoro; Dyah Ani Pangastuti
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 10 No 2: Juli - Desember (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.15

Abstract

This research explores the influence of firm size on tax avoidance and the moderating role of institutional ownership in the manufacturing sector, specifically in the food and beverage subsector. The manufacturing sector plays a crucial role in providing essential food and beverage products to society. In a dynamic business environment with stringent tax regulations, tax avoidance practices have become a significant concern. The study aims to understand how firm size affects tax avoidance behavior and how institutional ownership moderates this relationship. Findings will contribute insights for better tax planning strategies, compliance, and governance in the food and beverage manufacturing industry. The research results show that company size has a significant positive effect on the tax avoidance variable in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange.
Peran Tax Avoidance sebagai Moderasi: Profitabilitas, Intensitas Modal, Ukuran Perusahaan, Solvabilitas Andhito Rahmadhan Wijaya; Edy Subiyantoro; Prihat Assih
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 10 No 2: Juli - Desember (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.16

Abstract

This study investigates the moderating role of Tax Avoidance in relation to profitability, solvency, capital intensity, and firm size. Data was processed using the statistical software SPSS. The results of the analysis indicate that the correlation between Return on Assets (ROA) and Debt Asset Ratio (DAR) exhibits a significant negative association. Firm size demonstrates a significant positive correlation with DAR, while capital intensity also shows a significant positive relationship with DAR. However, the interaction between ROA and Tax Avoidance does not exhibit statistical significance in its relationship with DAR. These findings illustrate that Tax Avoidance does not act as a moderator in the relationship between ROA and DAR. The outcomes of this study offer insights into how these elements can shape a company's financial structure and underscore the importance of considering the interactions among these variables in financial decision-making.
​Working Capital Management, Liquidity, and Profitability: The Moderating Role of Firm Size in Indonesia Carolina Widyarti Leu; Edy Subiyantoro; Sugeng Haryanto
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 5 (2026): October
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i5.681

Abstract

This study investigates the empirical relationships among working capital management, corporate liquidity, and profitability while evaluating the moderating role of firm size within the Fast-Moving Consumer Goods (FMCG) manufacturing sector in Indonesia. The investigation utilizes an exhaustive panel dataset of 23 consumer goods manufacturing firms listed on the Indonesia Stock Exchange from 2016 to 2024, comprising 207 firm-year observations across four distinct industry subsectors. Working capital management is proxied by the Cash Conversion Cycle (CCC), liquidity by the Current Ratio (CR), corporate profitability by Return On Assets (ROA), and firm size by the natural logarithm of total assets. Moderated regression analysis demonstrates that the cash conversion cycle exerts a statistically significant negative effect on return on assets, confirming that accelerated operational velocity and reduced capital commitment enhance economic returns. Conversely, liquidity exhibits a significant negative relationship with profitability, demonstrating that excessive preservation of unproductive current assets imposes severe opportunity costs. Firm size directly bolsters profitability through economies of scale and institutional endowments, while acting as a significant quasi-moderator that intensifies the detrimental effects of both prolonged cash cycles and asset over-liquidity. These results underscore that large enterprises face magnified efficiency penalties and must implement disciplined working capital governance. Crucially, managers should shorten cash conversion cycles through internal process innovations and collaborative supply chain coordination rather than predatory payment extensions that jeopardize vulnerable suppliers.
Co-Authors Andhito Rahmadhan Wijaya Carolina Widyarti Leu Dyah Ani Pangastuti Heppy Widya Lestari Prihat Assih Sugeng Haryanto