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All Journal Katalogis Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Manajemen, Akuntansi, Ekonomi The Es Accounting and Finance Jurnal Pengabdian Pada Masyarakat METHABDI Jurnal Pengabdian Bukit Pengharapan
Riny, Riny
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Other

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Journal : Jurnal Manajemen, Akuntansi, Ekonomi

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FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DI PERUSAHAAN NON KEUANGAN Riny, Riny
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 2 No. 3 (2024): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v2i3.584

Abstract

Penelitian untuk meyakini dampak kualitas audit, leverage, profitabilitas, perencanaan pajak, sales growth terhadap manajemen laba. Penelitian ini merupakan penelitian bersifat deskriptif kuantitatif, dengan sampel kriteria khusus (purposive sampling), populasi 663, ditarik menjadi sampel 177 dari populasi. Metode pengujian menggunakan SmartPLS, uji konstruk. Hasil pengujian meyakini bahwa kualitas audit, leverage, profitabilitas, perencanaan pajak, sales growth tidak berpengaruh terhadap manajemen laba di perusahaan non keuangan.  
FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DI PERUSAHAAN MANUFAKTUR Riny, Riny
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 3 No. 1 (2024): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v3i1.670

Abstract

This research to determine the impact of capital intensity ratio, size, leverage, independent commissioners, institutional ownership on tax management. This research is a quantitative descriptive studies, with a special criteria sample (purposive sampling), a population of 289, drawn as a sample of 62 companies from the population. The testing method uses SmartPLS, construct model. The test results believe that leverage have effect on tax management, capital intensity ratio; size, independent commissioners, institutional ownership have no effect on tax management in manufacturing companies.
Co-Authors Dhanar Intan Surya Saputra Eldianson, Rio Ernest Grace Fadly Yashari Soumena Hendra Sudarso Judijanto, Loso Julyanthry, Julyanthry Loman, Devina Muratno, Muratno Nelly Ervina Pandia, Sonya Enda Natasha S. Raya Panjaitan Rianto Rianto Sri Widiastuti, Sri Sulia Sulia Tarigan, Purnaya Sari Tarihoran, Anita Wailan An, Evi Juita Wifasari, Septi