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p-Index From 2020 - 2025
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All Journal Jurnal Akuntansi dan Keuangan Jurnal Manajemen Informatika dan Bisnis Digital
Muhamad Amir Ariandi
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance

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Moderasi Ukuran Perusahaan dalam Hubungan Penghindaran Pajak dan Ketepatan Waktu Pelaporan Keuangan Muhammad Rinaldi; Sitti Rahma Sudirman; Melda Aulia Ramadhani; Muhamad Amir Ariandi
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4352

Abstract

This study aims to analyze the influence of tax avoidance and firm size on the timeliness of financial reporting, as well as examine the moderating role of firm size in this relationship. A quantitative approach was used, employing secondary data from the annual reports of manufacturing companies in the basic and chemical industry subsector listed on the Indonesia Stock Exchange during the 2020–2023 period. The analysis was conducted using logistic regression, with reporting timeliness measured as a binary variable. The findings indicate that tax avoidance does not have a significant effect on the timeliness of reporting. In contrast, firm size has a positive and significant effect, with larger firms being more likely to submit financial reports on time. Moreover, the study finds that firm size moderates the effect of tax avoidance on reporting timeliness, where larger firms can mitigate the negative impact of tax avoidance on reporting delays. These findings confirm contingency theory and offer practical implications for corporate management, auditors, and regulators in formulating adaptive reporting policies that consider company characteristics, particularly in terms of resources and operational complexity.
When Halal Labels Are Absent: Trust as a Mediator Between Religiosity and Repurchase Intention in the Cosmetic Industry Muhamad Amir Ariandi; Melda Aulia Ramadhani; Martiyanti, Dwi; Rinaldi, Muhammad
JUMINTAL: Jurnal Manajemen Informatika dan Bisnis Digital Vol. 4 No. 2 (2025): November 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/jumintal.v4i2.6232

Abstract

Abstract This study aims to analyze the influence of religiosity on repurchase intention of non-halal-certified cosmetics, with trust as a mediating variable. Data were collected from Indonesian Muslim women who actively use such cosmetic products. The study employed a quantitative method and analyzed the data using the PLS-SEM approach. The findings reveal that religiosity does not directly affect repurchase intention, but it significantly influences trust. Moreover, trust significantly affects repurchase intention and mediates the relationship between religiosity and repurchase behavior. These results emphasize that while religious values are important, trust in the producer is a crucial determinant in repeated purchase decisions. This study contributes theoretically to Islamic value-based marketing and offers practical implications for non-halal cosmetic producers to enhance consumer trust through transparency and ethical product practices.
Co-Authors Martiyanti, Dwi Melda Aulia Ramadhani Muhammad Rinaldi Sitti Rahma Sudirman