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All Journal juremi: jurnal riset ekonomi
Fitri Giat Lestari
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Economics, Econometrics & Finance

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PENGARUH KEPEMILIKAN KELUARGA DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2021 ) Fitri Giat Lestari
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 2: September 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i2.8509

Abstract

This research investigates how family ownership and firm size influence tax avoidance, with earnings management serving as an intervening variable. The study population consists of manufacturing companies listed on the Indonesia Stock Exchange during 2020-2021. A purposive sampling method was used, yielding a sample size of 86 companies. Secondary data for this study were sourced from the Indonesia Stock Exchange within the specified period. Structural Equation Modeling was employed to test the research hypotheses. The findings reveal that family ownership and firm size do not impact earnings management. However, earnings management positively affects tax avoidance, while firm size negatively influences tax avoidance. Family ownership does not affect tax avoidance. Earnings management, as measured by discretionary accruals, mediates the effect of family ownership and firm size on tax avoidance
PENGARUH STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA PERUSAHAAN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Fitri Giat Lestari; Diana Sari
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 2: September 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i2.11209

Abstract

This study aims to analyze the effect of capital structure, firm size, and firm growth on firm value with financial performance as an intervening variable in the banking sector listed on the Indonesia Stock Exchange during 2020–2024. The sample was determined using purposive sampling, and the data were analyzed with Structural Equation Modeling (SEM) using AMOS. The results show that capital structure and firm size have a positive effect on financial performance, while firm growth reduces performance. On the other hand, capital structure does not affect firm value, whereas firm growth and firm size increase firm value. Financial performance itself has a negative effect on firm value. Furthermore, financial performance does not mediate the relationship between capital structure, firm growth, and firm size with firm value, indicating that its intermediation role in the banking sector remains relatively weak.
Co-Authors Diana Sari