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All Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Economics, Management and Accounting
Fahmi Natigor Nasution
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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THE INFLUENCE OF LEVERAGE, PROFITABILITY, AND LIQUIDITY ON THE DISCLOSURE OF SUSTAINABILITY REPORTS WITH COMPANY SIZE AS A MODERATING VARIABLE IN MANUFACTURING COMPANIES IN THE CONSUMER GOODS SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE Septin Yarnanda; Iskandar Muda Damanik; Fahmi Natigor Nasution
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 3 (2025): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i3.3570

Abstract

This study aims to analyze the effect of financial variables such as leverage, profitability, and liquidity on sustainability report disclosure in consumer goods sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. In addition, it examines the moderating role of firm size in strengthening or weakening these relationships. A quantitative approach was used, employing panel data regression to analyze the influence of financial variables and the moderating effect of firm size on sustainability reporting. The population in this study consists of all consumer goods sector companies listed on the IDX from 2021 to 2023, totaling 93 companies. A sample of 58 companies was selected using purposive sampling based on specific criteria that met the requirements for analysis. Secondary data were obtained from financial reports and sustainability reports published during the observation period. The results indicate that leverage, profitability, and liquidity have a positive and significant effect on sustainability report disclosure. Firm size does not moderate the effects of leverage and profitability but does strengthen the influence of liquidity on sustainability disclosure, aligning with the theory that larger firms possess more resources to support sustainability reporting. Companies are advised to improve the transparency of their sustainability disclosures by leveraging available resources, particularly when profitability and liquidity levels are high. Firm size also plays an important role. More comprehensive disclosures can enhance corporate reputation and stakeholder trust, supporting long-term sustainability.
THE EFFECT OF SALES GROWTH, COMPANY SIZE AND CAPITAL INTENSITY ON TAX AVOIDANCE WITH AUDIT COMMITTEE AS A MODERATING VARIABLE IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2020-2023 Juni Vivi Engjelina Sianturi; Fahmi Natigor Nasution; Yeni Absah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2890

Abstract

This study aims to examine the effect of sales growth, company size, and capital intensity on tax avoidance with the audit committee as a moderating variable. This study utilized 66 mining companies listed on the Indonesia Stock Exchange (IDX). With Purposive Sampling Technique with a total sample of 88 companies during the period 2020 to 2023. The research data is in the form of secondary data obtained from previously published annual reports by accessing the official site of the Indonesia Stock Exchange website at www.idx.co.id. Data analysis was carried out using Moderated Regression Analysis (MRA) with SPSS 30 software. The results of the study showed that sales growth, company size and capital intensity had a positive and significant effect on tax avoidance. However, when sales growth, company size and capital intensity were moderated by the audit committee, their influence was negative (weakening) and significant on tax avoidance.
THE EFFECT OF CAPITAL STRUCTURE, INTELLECTUAL CAPITAL AND FIRM SIZE OF FINANCIAL PERFORMANCE BANKING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PE-RIOD 2020 - 2024 Putri Imanda Rezeki Nasution; Fahmi Natigor Nasution; Sambas Ade Kesuma
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4251

Abstract

This study aims to analyze the effect of capital structure, intellectual capital, and company size on the financial performance of banking sector companies listed on the Indonesian Stock Exchange (IDX) during the 2020-2024 period. Financial performance in this study is measured using the Return on Assets (ROA) ratio. Capital structure is represented by the Debt-to-Equity Ratio (DER), while intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC) method, and firm size is calculated based on the natural logarithm of total assets. This study employs a quantitative approach using panel data regression analysis. The sample consists of 27 banking companies listed on the IDX, resulting in a total of 135 observations. The sampling technique used was purposive sampling, and the data were processed using EViews software. The results indicate that capital structure, as measured by DER, has no significant effect on financial performance. On the other hand, intellectual capital and firm size are found to have a positive and significant effect on financial performance. These findings suggest that intellectual value and company scale play a critical role in enhancing banks' financial performance, where the amount of debt does not have a direct impact.
THE INFLUENCE OF CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO, OPERATIONAL COSTS OF OPERATIONAL REVENUE AND CREDIT DISTRIBUTION ON RETURN ON ASSET WITH NET INTEREST MARGIN AS AN INTERVENING VARIABLE IN CONVENTIONAL RURAL BANKS Gialin Prihatna Putri br Sitepu; Nisrul Irawati; Fahmi Natigor Nasution
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.928

Abstract

This study aims to determine the effect of Capital Adequacy Ratio, Non-Performing Loans, Loan to Deposit Ratio, Operational Costs, Operating Income and Credit Disbursement on Return on Assets with Net Interest Margin as an Intervening Variable at Conventional Rural Banks in Medan City for the 2017-2021 period. In this study using secondary data collection in the form of financial reports that have been collected and published relating to the object of research. The data analysis method used to solve the problems in this research is descriptive statistical method, classic assumption test, panel data regression analysis method and expanded with sobel test analysis to test mediating (intervening) variables. The results showed that the Capital Adequacy Ratio had a positive and significant effect on Net Interest Margin at Conventional Rural Banks in Medan City, Non-Performing Loans had no significant effect on Net Interest Margin at Conventional Rural Banks in Medan City, Loan to Deposit Ratio had a positive effect and significant to Net Interest Margin at Conventional Rural Banks in Medan City, Operating Costs Operating Income has a negative and significant effect on Net Interest Margin at Conventional Rural Banks in Medan City. Credit Distribution has a positive and significant effect on Net Interest Margin at Conventional Rural Banks in Medan City.
INTELLECTUAL CAPITAL ANALYSIS USING THE M-VAIC METHOD ON STOCK PRICES THROUGH PROFITABILITY IN COMPANIES IN THE IDXTECHNO INDEX ON THE INDONESIAN STOCK EXCHANGE Safira; Nisrul Irawati; Fahmi Natigor Nasution
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1228

Abstract

This research aims to determine the influence of Intellectual Capital using the modified value added intellectual coefficient (M-VAIC) method on share prices through profitability in companies on the IDXTECHNO index on the Indonesia Stock Exchange. The research carried out was quantitative research in the form of descriptive verification methods and the type of data used was quantitative data. The population of this study consists of 42 companies listed on the IDXTECHNO index on the IDX for the 2017-2022 period. The sample for this research consisted of 8 companies based on the criteria set by the researchers. The data analysis method uses PLS (Partial Least Square) which is structural equation analysis (SEM) via SmartPLS software. The results of this research show that Intellectual capital is partially proven to have a positive and significant influence on share prices and profitability. Meanwhile, profitability is proven to have no significant influence on share prices. The next results prove that profitability is unable to mediate the influence of intellectual capital on share prices.
ANALYSIS OF THE INFLUENCE OF GENERATION, GENDER, FUTURE PERSPECTIVE, FINANCIAL RISK TOLERANCE, AND FINANCIAL LITERACY ON FINANCIAL PLANNING FOR THE RETIREMENT OF STATE CIVIL APPARATUS Ruth Jelita Silaban; Khaira Amalia Fachrudin; Fahmi Natigor Nasution
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1637

Abstract

This research is a quantitative study that aims to examine the influence of demographics (gender and generation), psychological factors (future perspective, financial risk tolerance, and clarity of retirement goals), and financial literacy on financial planning for retirement. The population in this study were state civil servants in the vertical unit of one of the ministries in the North Sumatra region, Indonesia. The sample in this study was 123 employees who were carried out using a non-probability sampling method and selected randomly. Data collection was carried out by distributing questionnaires via Google-form media. The data analysis technique uses the Structural Equation Model (SEM) analysis method based on Partial Least Square (PLS). The results of this research show that generation, future perspective, clarity of retirement goals, and financial literacy have a positive and significant effect on financial planning for retirement. Meanwhile, gender and financial risk tolerance do not have a significant effect on financial planning for retirement.
Co-Authors Erlina Erlina Evawany Yunita Aritonang Gialin Prihatna Putri br Sitepu Iskandar Muda Damanik Juni Vivi Engjelina Sianturi Khaira Amalia Fachrudin Nisrul Irawati Noven Rina M.R. Sinaga Prihatin Lumbanraja Putri Imanda Rezeki Nasution Ruth Jelita Silaban SAFIRA Sambas Ade Kesuma Septin Yarnanda Siti Aminah Dina Sinulingga SULASTRI Yeni Absah