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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Kompartemen : Jurnal Ilmiah Akuntansi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Proaksi Abdimisi AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) The Sociology of Islam
Rosharlianti, Zulfa
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : EAJ (ECONOMICS AND ACCOUNTING JOURNAL)

 1 
THE EFFECT OF TAX PLANNING AND DEFERRED TAX LIABILITIES ON EARNS MANAGEMENT Rosharlianti, Zulfa; Hidayat, Rahmat
EAJ (Economic and Accounting Journal) Vol. 2 No. 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i2.y2019.p124-132

Abstract

This researched are intended to analyze the effect of planning tax and deferred tax liabilities on earn management. Manufacturing companies listing on the IDX from 2013 to 2017 are the object of research. This research uses secondary data on annual reports obtained through the sites www.idx.co.id. Purposive sampling is the method used in sampling, with population of 132 entity and the sample in this research are 10 entities the observation period of 5 years, with the result that obtained 50 samples. The method data analysis of this research used multiple regression analysis with the SPSS version 24.The results shows that the tax planning has a negative effect on earn management, neither the deferred tax liabilities does not have effect on earn management. Simultaneously the tax planning and deferred tax liabilities have a positive effect on earn management.
ROLE OF COMPANY SIZE IN MEDIATION PROFITABILITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Rosharlianti, Zulfa; Annisa, Dea; Akhsani, Novi
EAJ (Economic and Accounting Journal) Vol. 3 No. 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p63-72

Abstract

The purpose of this study is to determine whether company size is able to mediate the effect of profitability on CSR (corporate social responsibility) disclosure. The population of this research is companies listed as companies in Indonesia which are listed on the IDX from 2017 to 2018. The sample selection uses a purposive sampling method, which amounts to 38 data. The analysis method in this study used path analysis with the help of the IBM SPSS Statistics version 22 program. The results of the study prove that profitability has no effect on company size. Profitability affects the disclosure of CSR. The size of the company does not affect the disclosure of corporate social responsibility. And company size does not mediate the relationship between profitability and CSR.
The Effect of Audit Opinion and Audit Committee on Audit Delay with The Reputation of The KAP as Moderating Umami, Akmalludin; Rosharlianti, Zulfa
EAJ (Economic and Accounting Journal) Vol. 4 No. 2 (2021): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i2.y2021.p141-154

Abstract

This study aims to determine whether the Audit Opinion and the Audit Committee will affect the Audit Delay. And whether the KAP's reputation is able to moderate the Audit and Audit Committee's Opinion on Audit Delay. This study also involves independent variables, namely Audit Opinion and the Audit Committee. And also involves a moderating variable, namely the reputation of the hood. The type of research used in this research is associative research with a quantitative approach. The data collection technique in this study is secondary data with data collection methods, namely documentation. The study was conducted on 40 property and real estate sector companies listed on the Indonesia Stock Exchange in 2016-2020. Based on the test results, it proves that the Audit Opinion and the Audit Committee have a simultaneous effect on Audit Delay. This study also proves that audit opinion can affect audit delay, while audit committee has no effect on audit delay. This study also shows the results that the reputation of the company is able to moderate audit opinion on audit delays. The reputation of the KAP is not able to moderate the influence of the audit committee on the audit delay.
Co-Authors Akhsani, Novi Anisa Anisa Annisa, Dea Armeliya, Febby Agustini Farchan, Yusa' Laia, Yustina Mulyani, Setia Rahmat Hidayat Saputra, Andika Dwi Syafitri, Mariska Intan Dwi Tambunan, Herti Umami, Akmalludin