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ARWINA KARMUDIANDRI
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH ARUS KAS BEBAS, KONSERVATISME AKUNTANSI, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA CINDY AGUSTINE; ARWINA KARMUDIANDRI
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 2 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v5i2.3005

Abstract

This research aims to prove whether free cash flow, dividend policy, financial leverage, accounting conservatism, tax avoidance, firm size, return on asset, and sales growth can influence the practice of earnings management. Earnings management is an effort by a company to adjust its financial statements to achieve specific goals, such as attracting investors, meeting performance targets, or reducing tax liabilities. The population of this research comprises manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The population that met the criteria consisted of 41 companies, with a total of 121 data points. The method used in this research is purposive sampling and data analysis was conducted using multiple resgression analysis. The results of the research indicate that the independent variables of free cash flow, dividend policy, financial leverage, accounting conservatism, return on assets, and sales growth have an effect on the earnings management. However, other independent variables such as tax avoidance and firm size do not affect earnings management.
PENGARUH STRUKTUR KEPEMILIKAN DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK NOVANTIKO RAMADHAN; ARWINA KARMUDIANDRI
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 4 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v5i4.3353

Abstract

This research aims to obtain empirical evidence on the influence of family ownership, institutional ownership, managerial ownership, and government ownership, profitability, leverage, and audit quality on Book Tax Difference (BTD). based on the premise that differences between accounting income and taxable income remain an important issue in corporate taxation and financial reporting practices. The object of this study is companies listed on the IDX, with a sample of 120 companies and a total of 435 observations selected using a purposive sampling method. The data used are secondary data obtained from companies’ annual financial statements and analyzed using multiple linear regression analysis with the assistance of SPSS version 25. The results indicate that all independent variables simultaneously have a significant effect on Book Tax Difference, while partially profitability and leverage have a positive and significant effect on BTD, whereas family ownership, institutional ownership, managerial ownership, government ownership, and audit quality have no significant effect. These findings suggest that firm financial factors play a more dominant role in influencing the difference between accounting income and taxable income than ownership structure.
Co-Authors CINDY AGUSTINE NOVANTIKO RAMADHAN