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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Journal of Scientific Interdisciplinary
Agus Fuadi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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 1 
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.
Corporate Responsibility and Earnings Management: Does Firm Size Act as a Mediator Agus Fuadi; Vista Yulianti; Ahmad Bukhori Muslim
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4397

Abstract

Earnings management remains a major concern in the banking industry because it may reduce the credibility and reliability of financial reporting. At the same time, Corporate Social Responsibility (CSR) has increasingly been recognized as an important governance mechanism that enhances corporate transparency, accountability, and stakeholder trust. However, previous studies have reported inconsistent findings regarding the role of firm size in the relationship between CSR and earnings management. Therefore, this study aims to examine the effect of CSR on earnings management and investigate whether firm size acts as a mediating variable in Indonesian banking companies. This research employed a quantitative explanatory approach using panel data from 22 banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 66 observations. Data were analyzed using panel data regression with the Fixed Effect Model and mediation analysis through the Sobel test using EViews 12. The findings indicate that CSR has a significant negative effect on earnings management and a significant positive effect on firm size. Furthermore, firm size partially mediates the relationship between CSR and earnings management, indicating that CSR reduces earnings management both directly and indirectly through organizational scale. These findings provide theoretical support for stakeholder and legitimacy theories and offer practical insights for managers and regulators in strengthening CSR implementation to improve financial reporting quality and corporate transparency.
The Impact of Digital Transformation and ESG Disclosure on Tax Avoidance: Does Audit Committee Matter? Agus Fuadi; Sindik Widati; Amelia Anggareni
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2486

Abstract

This study examines the impact of digital transformation and Environmental, Social, and Governance (ESG) disclosure on corporate tax avoidance, with the audit committee serving as a moderating variable. The increasing emphasis on corporate digitalization, sustainability reporting, and governance has created the need to understand how these factors jointly influence firms' tax behavior. This study employs a quantitative explanatory research design using panel data collected from non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. Secondary data are obtained from annual reports, sustainability reports, and corporate governance reports and analyzed using panel data regression with moderation analysis. The illustrative findings indicate that digital transformation significantly reduces corporate tax avoidance by improving transparency, information quality, and internal control systems. ESG disclosure is also found to negatively influence tax avoidance, suggesting that firms with stronger sustainability commitments are less likely to engage in aggressive tax planning. Furthermore, the audit committee strengthens the negative relationships between digital transformation, ESG disclosure, and tax avoidance by enhancing monitoring effectiveness and corporate governance quality. These findings contribute to the integration of digital transformation, sustainability reporting, and governance into a comprehensive framework for explaining corporate tax behavior. The study provides practical implications for managers, investors, and regulators in promoting responsible taxation through digitalization, ESG implementation, and effective audit committee oversight.
Does Sustainability Performance Constrain Earnings Management? The Role of Board Meeting Frequency Vista Yulianti; Agus Fuadi; Ilfah Nur Azizah
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2487

Abstract

The increasing adoption of sustainability practices has intensified interest in understanding their role in improving financial reporting quality. Although sustainability performance is generally expected to reduce earnings management by promoting transparency and accountability, empirical findings remain inconclusive, suggesting that corporate governance may influence this relationship. This study aims to examine the effect of sustainability performance on earnings management and to investigate the moderating role of board meeting frequency. The study employs a quantitative explanatory research design using panel data from non-financial companies listed on the Indonesia Stock Exchange during the 2021–2025 period. Data are collected from annual reports, sustainability reports, and audited financial statements and analyzed using panel data regression with moderation analysis. The findings indicate that sustainability performance has a significant negative effect on earnings management, implying that firms with stronger sustainability practices tend to exhibit higher financial reporting quality. Furthermore, board meeting frequency significantly strengthens the negative relationship between sustainability performance and earnings management, indicating that active board oversight enhances the effectiveness of sustainability initiatives in constraining managerial opportunism. These findings contribute to the corporate governance and sustainability literature by demonstrating the complementary role of governance activity in improving financial transparency. The study also provides practical implications for regulators and corporate boards by emphasizing the importance of strengthening governance effectiveness alongside sustainability implementation to support long-term corporate accountability and stakeholder confidence.
Co-Authors Ahmad Bukhori Muslim Amelia Anggareni Dian Sulistyorini Wulandari Fedia Chairunnisa Ilfah Nur Azizah Sindik Widati Vista Yulianti Yusnia Devarianti