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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Information System, Applied, Management, Accounting and Research JURNAL AKUNTANSI JSMA (Jurnal Sains Manajemen dan Akuntansi) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) IIJSE
sopian, dani
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

 1 
PENGARUH PERENCANAAN PAJAK, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR PERINDUSTRIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Anggini, Tiara; Sopian, Dani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2999

Abstract

Introduction: This study investigates the impact of tax planning, profitability, and company size on earnings management in industrial sector companies listed on the Indonesia Stock Exchange between 2019 and 2023. Methods: The population for this research included all industrial sector companies listed on the IDX during the specified period. A purposive sampling method was employed, resulting in a sample of 24 companies with a five-year observation period, yielding 120 data points. The data analysis was conducted using multiple linear regression analysis with SPSS version 26 software. Results: The findings indicated that, when examined together, tax planning, profitability, and company size significantly affected earnings management. However, when analyzed individually, tax planning positively influenced earnings management, but this effect was insignificant. Profitability showed a negative but insignificant effect, while company size had a negative and significant impact on earnings management. Keywords: Tax Planning, Profitability, Company Size, Earnings Management.
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS DAN LEVERAGE TERHADAP PROFITABILITAS PADA SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2023 Aisyah, Aisyah; Sopian, Dani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3018

Abstract

Introduction: This study aims to analyze the influence of firm size, liquidity, and leverage on the profitability of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Profitability is measured using Return on Assets (ROA), firm size is assessed through the logarithm of total assets, liquidity is measured using the current ratio, and leverage is assessed through the debt-to-asset ratio. Methods: This quantitative study employs purposive sampling, selecting 19 companies out of a population of 90 based on the completeness of financial reports. Data analysis is conducted using multiple linear regression. The findings reveal that firm size, liquidity, and leverage, either simultaneously or partially, do not significantly affect profitability, as evidenced by significance values exceeding 0.05. Results: This indicates that these internal factors alone are not sufficient to explain variations in profitability among energy sector companies. External factors such as market fluctuations, government regulations, and macroeconomic conditions may play a more dominant role. The study highlights the importance for companies to adopt comprehensive strategies that not only optimize internal management but also respond adaptively to external environmental changes to maintain financial performance and competitiveness. Keywords:  Profitability, Firm Size, Liquidity, Leverage, Energy Sector.
Co-Authors Aisyah Aisyah Anggini, Tiara Handayani, Ai HENDRA GUNAWAN B11211055 Muangsal Octaviani, Jesisca Rina Mulyani, Rina Susyanti, Susi Yudhi Widya Arthana Rustam Zaqiani, Salwa Putri