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Journal of Economics, Finance and Accounting Studies
Number of Followers: 1  

  This is an Open Access Journal Open Access journal
ISSN (Online) 2709-0809
Published by Al-Kindi Center for Research and Development Homepage  [14 journals]
  • The Effect of Related Party Transaction, Financial Distress, and Firm Size
           on Tax Avoidance with Earnings Management as Intervening Variable

    • Authors: Dhian Mahardhika; Dwi Asih Surjandari
      Abstract: This study aims to determine the effect of related party transactions, financial distress, and firm size on tax avoidance with earnings management as an intervening variable. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2018 - 2020, with a total of 168 companies. The sampling method used is a purposive sampling; 51 companies in the manufacturing sector are selected as samples. The analysis technique used is multiple linear regression and path analysis tests with the Eviews analysis tool. The results of this study are that related party transactions and financial distress have a negative effect on tax avoidance, while firm size has no effect on tax avoidance. Related party transactions and financial distress have no effect on earnings management, while firm size has a positive effect on earnings management. After being mediated by earnings management, firm size has a positive effect on tax avoidance, while related party transactions and financial distress have no effect on tax avoidance.
      PubDate: Wed, 03 Aug 2022 00:00:00 +000
       
  • The Effect of Size, Tangibility, Debt Maturity, and Foreign Ownership on
           Investment Efficiency by Family Ownership as Moderating Factor

    • Authors: Agus Sucipto; Erna Setiany
      Abstract: This research aims to empirically prove some of the effects of size, tangibility, debt maturity, foreign ownership toward investment efficiency, and the effect of Moderation from foreign ownership toward investment efficiency. This research is quantitative. Data is sourced from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange from 2016 - 2020, with as many as 15 samples. The data analysis used Eviews. The result of the research has shown that size significantly affects investment efficiency. Meanwhile, tangibility, debt maturity, and foreign ownership have no effect on investment efficiency.
      PubDate: Wed, 03 Aug 2022 00:00:00 +000
       
 
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