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Sihar Tambun

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2 papers indexed here

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Open access 2026

THE EFFECTS OF FIRM SIZE, CAPITAL STRUCTURE, AND EARNINGS QUALITY ON FIRM VALUE, WITH TAX PLANNING AS A MODERATOR, IN SOUTHEAST ASIA

This study aims to examine the effect of firm size, capital structure, and earnings quality on firm value, with tax planning as a moderating variable, in food and beverage companies in Southeast Asia. This research employs a quantitative approach using panel data from 50 companies across five Southeast Asian countries...

Sihar Tambun, Kiko Armenita Julito, Siti Nurjamilah et al. · 0 citations
Open access Aug 2026

The Effects of Liquidity, Firm Size, and Financial Statement Integrity on Firm Value, with Financial Performance as A Moderator, in Southeast Asia

This study aims to examine the effect of liquidity, firm size, and financial statement integrity on firm value, with financial performance as a moderating variable in Food and Beverage (F&B) companies in Southeast Asia. The study is grounded in the Efficient Market Hypothesis and Signaling Theory, which emphasize the r...

K. Julito, Sihar Tambun, Muhamad Ridho · 0 citations

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