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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Aryo Bimo Setya Permana
Unknown Affiliation
Economics, Econometrics & Finance

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The Influence of Firm Value and Disclosure of Sustainability Report on Financial Distress moderated by the Corporate Life Cycle Yenni Carolina; Sigit Munandar; Aryo Bimo Setya Permana
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2349

Abstract

This study aims to approve that firm value has effect on financial distress, sustainability report has effect on financial distress and Firm Life Cycle strengthen of firm value on financial distress also firm life cycle strengthen of sustainability report on financial distress. Population in this research is company who listed at LQ45 in 2020 and sample of this research are 32 company with purposive sampling technic. This study using quantitative methode approach. Data analys using logistic regression and moderated regression analysis (MRA) which using SPSS Software. Result of this study are firm value has effect on financial distress, sustainability report has not effect on financial distress and Firm Life Cycle strengthen of firm value on financial distress also firm life cycle doesn’t strengthen of sustainability report on financial distres
VALUE RELEVANCE OF TAX EXPENSE IN INDONESIA’S LQ45 COMPANIES Aryo Bimo Setya Permana
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 10 No 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

This study examines the value relevance of income tax information in the Indonesian capital market using firms listed in the LQ45 index from 2020 to 2024. Adopting the Feltham and Ohlson (1995) price valuation model, it includes book value, earnings per share (EPS), and tax expense as predictors of stock price. Ordinary Least Squares (OLS) regression results show all three variables significantly and positively affect stock price, with tax acting as an indicator of profitability. The findings underscore the strategic importance of transparent tax reporting in enhancing investor confidence, reducing information asymmetry, and improving the usefulness of financial statements.
Co-Authors Sigit Munandar Yenni Carolina