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All Journal Kontigensi: Jurnal Ilmiah Manajemen
Daljono Daljono
Magister Manajemen Universitas Diponegoro, Jawa Tengah, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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The Role of Firm Size as a Moderating Variable on Special Relationship Transactions, Modal Intensity, and Profitability Towards Effective Tax Rate Lukman Hakim; Daljono Daljono
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 2 (2023): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v11i2.445

Abstract

The purpose of this study is to examine the interactions between a number of variables that affect the effective corporate tax rate (ETR), including special transaction relationship—in this example, affiliate debt—modal intensity, and profitability—using the size of the company as a moderating variable. Panel data from 41 manufacturing businesses listed on the Indonesian Stock Exchange for the years 2017 through 2021 was used to implement the strategy. Our findings demonstrate that the impact of special relationship transactions on effective tax rates is neither affected nor changed by corporation size. According to data processing findings, a company's size can both adversely reduce the impact of modal intensity on the effective tax rate and positively moderate the impact of modal intensification on the effective tax rate. These results, in our opinion, will be helpful to governments when deciding on fiscal policies as well as to businesses when deciding where to locate and make investments in these nations. This study, in our opinion, is a significant contribution to the literature since it takes into account new factors, including institutional and business-related factors, that were not jointly taken into account in other studies on the determinant effective tax rate.
The Impact of ESG Disclosure, Liquidity, and Leverage on Firm Value Mediated by Profitability Performance Nur Hikmah; Daljono Daljono
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 2 (2023): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v11i2.504

Abstract

The focus of this research is to see how the influence of ESG Disclosure, Liquidity, and Leverage on Firm Value of various companies listed on the Indonesia Stock Exchange. This research is categorized as quantitative research with data collected through Bloomberg Database Terminal. Where the sample in this study were 15 companies listed on the Indonesia Stock Exchange in 2012 to 2021 period. The collected data was processed with the help of Eviews 12 application. Based on the Eviews processing, it was found that ESG Disclosure and DER had a significant effect on Firm Value of various companies listed on the Indonesia Stock Exchange in 2012-2021 with a positive direction. Instead of it, Quick Ratio had a significant effect on Firm Value of various companies listed on the Indonesia Stock Exchange in 2012-2021 with a negative direction. The direction of positive influence means that publishing an ESG Score will increase the firm value of the company. The higher ratio of DER of the company, the more positive firm value will be for Indonesia Stock Exchange listed companies. While, the direction of negative influence means the higher ratio of liquidity of the company, the more negative firm value will be for the company.
Co-Authors Lukman Hakim Nur Hikmah