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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Scientific Interdisciplinary
Agus Fuadi
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Does Company Size and  Profitability Matter? Investigating the Moderating Effects of Growth in Cash Flow on Stock Performance Agus Fuadi; Dian Sulistyorini Wulandari; Fedia Chairunnisa
Journal of Scientific Interdisciplinary Vol. 1 No. 3 (2024)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jsi933

Abstract

This research examines the intricate relationships between company size, growth in cash flow, and stock performance, revealing complexities that challenge traditional financial analysis. While company size is often associated with stable stock performance due to advantages such as economies of scale and market power, the findings indicate that size alone does not positively impact stock performance. Furthermore, the study demonstrates that growth in cash flow does not significantly moderate the relationship between company size and stock performance. This suggests that external factors, such as regulatory changes or market sentiment, may play a more decisive role. The results underscore that cash flow, while an important indicator of financial health, does not enhance the influence of company size on stock performance, particularly in certain industries where external conditions prevail. This underscores the need for a more comprehensive evaluation approach that considers a broader range of factors when assessing stock performance. It's time to move beyond traditional metrics like profitability and cash flow growth and equip ourselves with a more robust set of tools for analysis. Ultimately, this research advocates for a multifactorial approach to stock performance evaluation, emphasizing the importance of understanding the interplay between various variables, including industry trends and macroeconomic conditions. By adopting this comprehensive perspective, investors and analysts can make more informed decisions and strategies, enhancing their ability to navigate the complexities of the financial markets.
FROM DEFERRED TAXES TO EARNINGS STABILITY: THE MODERATING IMPACT OF TAX PLANNING ON CORPORATE FINANCIAL PRACTICES Agus Fuadi; Yusnia Devarianti; Dian Sulistyorini Wulandari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.522

Abstract

This study aims to examine the effect of deferred tax expense on earnings management and the moderating role of tax planning in this relationship. The research data were drawn from annual financial statements of non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, selected using purposive sampling. Panel data regression with a random effects approach was used, supported by Chow, Hausman, and Lagrange Multiplier tests. The results indicate that deferred tax expense has a significant positive impact on earnings management, suggesting that firms use the flexibility of deferred tax accounting to manipulate earnings. However, tax planning significantly moderates this relationship in a negative direction, indicating that firms with higher tax planning are less likely to rely on deferred tax expense as an earnings manipulation tool. These findings highlight the importance of monitoring tax accounting practices and ensuring transparency in tax planning to enhance financial reporting quality.
Co-Authors Dian Sulistyorini Wulandari Fedia Chairunnisa Yusnia Devarianti