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Eny Maryanti
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INDONESIA
Journal of Accounting Science
Published by Universitas Muhammadiyah Sidoarjo
ISSN : 25483501     EISSN : 25483501     DOI : https://doi.org/10.21070/jas
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: to facilitate scholar, researchers, and teachers for publishing the original articles of review articles. Scope: accounting science include: financial accounting, management accounting, tax accounting, islamic accounting and auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 144 Documents
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Liquidity, Leverage, and Bankruptcy Risk: Moderating Role of Firm Size in Indonesian Textile and Garment Firms Fidela Agatha; Krisdiana Krisdiana; Agustina Agustina
Journal of Accounting Science Vol. 10 No. 2 (2026): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i2.2131

Abstract

General Background: Bankruptcy risk assessment helps stakeholders identify financial vulnerabilities before operational failure occurs. Specific Background: Indonesian textile and garment companies face demand uncertainty, pressure on export values, cost volatility, and working capital constraints during the period 2020–2024. Knowledge Gap: Evidence on how firm size moderates the effects of liquidity and leverage on bankruptcy risk in this sector remains limited. Objective: This study investigates the impact of liquidity and leverage on bankruptcy risk and tests the moderating role of firm size. Methods: Data were collected from 13 textile and garment firms listed on the IDX, comprising 65 firm-year observations. Model selection and diagnostic tests were conducted, and panel regression with fixed effects and moderation was used for the analysis. Results: Liquidity was found to significantly increase the Altman Z-score and thus reduce bankruptcy risk. Leverage had no significant individual effect, but the combined effect of the two was significant. Firm size attenuated the effect of liquidity but did not significantly moderate the effect of leverage. Novelty: Firm size exerts a selective effect via the liquidity channel rather than through all financial determinants. Implications: Managers should pay particular attention to liquidity management.
Political Connections as Moderating Factors Affecting Tax Aggressiveness in Indonesian Mining Firms Nazwa Anggita Az-Zahra; Fahmaninda Listiyani
Journal of Accounting Science Vol. 10 No. 2 (2026): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i2.2139

Abstract

General Background: Tax aggression remains a significant issue in developing countries as it can reduce government revenue and affect fiscal sustainability. Specific Background: In Indonesia, mining companies are considered vulnerable to aggressive tax practices due to their high capital requirements, complex financing structures, and close ties to government policy and regulation. Knowledge Gap: Previous studies on tax aggressiveness have yielded inconsistent findings, whilst evidence regarding the moderating role of political connections remains limited, particularly in the post-pandemic period. Objective: This study investigates the impact of firm characteristics on tax aggressiveness and the moderating function of political connections. Method: This study utilises secondary data from 29 mining companies listed on the Indonesia Stock Exchange over the period 2021–2024. The analysis was conducted using Moderated Regression Analysis (MRA). Results: The findings indicate that leverage has a significant positive effect on tax aggressiveness, whilst institutional ownership is significantly associated with lower tax aggressiveness. Political connections significantly moderate the relationship between institutional ownership and tax aggressiveness, thereby strengthening the link between institutional ownership and tax aggressiveness. Novelty: This study provides evidence regarding the role of political connections in shaping corporate tax behaviour in Indonesia’s post-pandemic mining sector. Implications: These findings highlight the importance of strengthening regulatory oversight and corporate transparency to curb tax aggression practices.
Financial Factors Affecting Tax Aggressiveness in JII70 Companies Riska Ainur Rosyida; Chairil Anwar; Achmad Wicaksono; Kafidin Muzakki
Journal of Accounting Science Vol. 10 No. 2 (2026): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i2.2147

Abstract

General Background: Taxation is the primary source of government revenue used to finance national development. However, companies’ efforts to reduce their tax burden may lower government revenue and affect the sustainability of development. Specific Background: Tax aggressiveness can be influenced by financial conditions, including profitability, liquidity and leverage. This issue is also relevant to Sharia-compliant companies listed on the Jakarta Islamic Index 70 (JII70), which have undergone a Sharia screening process regulated by the Financial Services Authority (OJK). Knowledge Gap: Studies on tax aggressiveness amongst Sharia-compliant companies remain limited and report inconsistent findings, whilst previous research has largely focused on non-Sharia-compliant companies. Objective: This study examines the influence of profitability, liquidity and leverage on tax aggressiveness amongst JII70 companies during the period 2021–2024. Methods: A quantitative approach was employed, utilising secondary data, purposive sampling, and multiple linear regression analysis on 38 companies (152 observations). Results: Profitability did not have a significant effect on tax aggressiveness, whilst liquidity and leverage had significant negative effects; collectively, all these variables significantly influenced tax aggressiveness. Novelty: This study provides empirical evidence from JII70 companies, a research context that has been relatively unexplored. Implications: These findings provide insights for companies, investors and regulators in decision-making and oversight relating to taxation.
Sustainability Reporting, Governance, Firm Size, and Firm Value Eny Maryanti; Sucik Nurul Aini; Sarwenda Biduri
Journal of Accounting Science Vol. 10 No. 2 (2026): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i2.2174

Abstract

General Background: The food and beverage manufacturing sector supports Indonesia’s economy, while firm value remains critical because it reflects investor confidence and corporate sustainability. Specific Background: During 2021–2024, variations in price-to-book value and profitability indicated unstable market valuation despite attention to sustainability and governance practices. Knowledge Gap: Previous studies report inconsistent findings on the effects of sustainability reporting, managerial ownership as a proxy for good corporate governance, and firm size on firm value. These relationships have often been examined separately, leaving limited evidence on profitability’s differing moderating roles in Indonesian food and beverage companies. Objective: This study examines the direct effects of sustainability reporting, managerial ownership, and firm size on firm value and evaluates profitability as a moderator. Methods: Secondary data from 13 companies listed on the Indonesia Stock Exchange during 2021–2024 produced 52 firm-year observations selected through purposive sampling. The variables were measured using a sustainability disclosure index, managerial ownership ratio, natural logarithm of total assets, return on assets, and price-to-book value. Fixed-effects panel regression and Moderated Regression Analysis were performed using EViews 10. Results: Sustainability reporting and managerial ownership have insignificant effects on firm value, whereas firm size has a negative and significant effect. Profitability positively strengthens the sustainability reporting–firm value relationship, negatively weakens the managerial ownership–firm value relationship, and does not moderate the firm size–firm value relationship. Novelty: The findings reveal profitability’s contrasting moderating role. Implications: Companies should support sustainability disclosure with strong financial performance, while investors should assess profitability, governance, asset efficiency, and market valuation.

Page 15 of 15 | Total Record : 144

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