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All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH Journal Research of Social Science, Economics, and Management
Riza Reni Yenti
Universitas Andalas
Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Social Sciences

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The Effect of Intellectual Capital Disclosure, Company Size, and Capital Structure on Financial Sustainability with Company Performance as a Mediating Variable M. Syukrihady Irsyad; Riza Reni Yenti
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i10.830

Abstract

The rapidly growing technology sector in Indonesia faces significant challenges in maintaining financial sustainability amid dynamic market conditions and intense competition. This study addresses the problem of understanding how intellectual capital disclosure, company size, and capital structure influence financial sustainability, particularly examining the mediating role of company performance. The research aims to provide empirical evidence on these relationships using data from 13 technology companies listed on the Indonesia Stock Exchange during 2018–2023. Employing a quantitative approach, path analysis and the Sobel test were used to analyze 68 observations, assessing both direct and indirect effects. Results show that intellectual capital disclosure directly affects financial sustainability but does not significantly influence company performance as a mediator. Conversely, company size and capital structure have both direct and partial indirect effects on financial sustainability mediated by company performance. Fixed asset growth was used as a control variable but showed no significant effect. The findings support signaling and agency theories, emphasizing the importance of managing intellectual assets, firm scale, and capital policies to foster sustainability. These insights offer practical implications for managers and policymakers in Indonesia’s technology sector, highlighting strategies to enhance financial stability and growth in a competitive global environment. Future studies should explore qualitative variables such as leadership, organizational culture, and conduct longitudinal research to capture evolving dynamics.
The Effect of Intellectual Capital Disclosure, Company Size, and Capital Structure on Financial Sustainability with Company Performance as a Mediating Variable M. Syukrihady Irsyad; Riza Reni Yenti
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i10.830

Abstract

The rapidly growing technology sector in Indonesia faces significant challenges in maintaining financial sustainability amid dynamic market conditions and intense competition. This study addresses the problem of understanding how intellectual capital disclosure, company size, and capital structure influence financial sustainability, particularly examining the mediating role of company performance. The research aims to provide empirical evidence on these relationships using data from 13 technology companies listed on the Indonesia Stock Exchange during 2018–2023. Employing a quantitative approach, path analysis and the Sobel test were used to analyze 68 observations, assessing both direct and indirect effects. Results show that intellectual capital disclosure directly affects financial sustainability but does not significantly influence company performance as a mediator. Conversely, company size and capital structure have both direct and partial indirect effects on financial sustainability mediated by company performance. Fixed asset growth was used as a control variable but showed no significant effect. The findings support signaling and agency theories, emphasizing the importance of managing intellectual assets, firm scale, and capital policies to foster sustainability. These insights offer practical implications for managers and policymakers in Indonesia’s technology sector, highlighting strategies to enhance financial stability and growth in a competitive global environment. Future studies should explore qualitative variables such as leadership, organizational culture, and conduct longitudinal research to capture evolving dynamics.
PENGARUH RETURN ON ASSETS (ROA) DAN DEBT TO ASSETS RATIO (DAR) TERHADAP TAX AVOIDANCE DENGAN GLOBAL MINIMUM TAX  SEBAGAI VARIABEL MODERASI DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL(Studi Empiris pada Perusahaan Multinasional di BEI Periode 2021–2025) Nadia Nostiva Azra; Riza Reni Yenti
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.6808

Abstract

This study aims to examine the effect of Return on Assets (ROA) and Debt to Assets Ratio (DAR) on tax avoidance, as well as the moderating role of the Global Minimum Tax (GMT) in multinational companies listed on the Main Board of the Indonesia Stock Exchange during the 2021–2025 period. This study employs a quantitative approach using panel data regression analysis. The sample consists of multinational companies selected through purposive sampling, and the data are analyzed using the Fixed Effect Model (FEM). Tax avoidance is measured using the Effective Tax Rate (ETR), while firm size is included as a control variable. The results indicate that Return on Assets (ROA) has a significant negative effect on tax avoidance, whereas Debt to Assets Ratio (DAR) has a significant positive effect on tax avoidance. Furthermore, the Global Minimum Tax (GMT) weakens the effect of Return on Assets (ROA) on tax avoidance and strengthens the effect of Debt to Assets Ratio (DAR) on tax avoidance. These findings provide empirical evidence that the implementation of the Global Minimum Tax (GMT) has influenced the relationship between corporate financial characteristics and tax avoidance among multinational companies in Indonesia.
Co-Authors M. Syukrihady Irsyad Nadia Nostiva Azra