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All Journal Al Mabhats : Jurnal Penelitian Sosial Agama Research in Accounting Journal
Novita, Lisa
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Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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Pendidikan Akhlak dalam Surat Al-Kahfi 60-82 Hasanah, Hasanah; Marlinda, Leni; Novita, Lisa
Al Mabhats : Jurnal Penelitian Sosial Agama Vol 5 No 2 (2020): Al-Mabhats : Jurnal Penelitian Sosial Agama
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This is a new author guidelines and article template of Jurnal Dedikasi Pendidikan since year 2019 publication. Article should be started by Title of Article followed by Authors Name and Affiliation Address and abstract. This abstract section should be typed in Italic font and font size of 10 pt and number of words of 150-200. Special for the abstract section, please use left margin of 45 mm and right margin of 30 mm. The single spacing should be used between lines in this article. If article is written in Indonesian, the abstract should be typed in Indonesian and English. Meanwhile, if article is written in English, the abstract should be typed in English only. The abstract should be typed as concise as possible and should be composed of: problem statement, method, scientific finding results, and short conclusion. The abstract should only be typed in one paragraph and one-column format
The Influence of Deferred Tax Burden, Tax Planning, and Deferred Tax Assets on Earnings Management Strategy Novita, Lisa; Putri, Adriyanti Agustina; Ramashar, Wira; Nursida, Nina
Research in Accounting Journal (RAJ) Vol. 4 No. 1 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i1.1904

Abstract

This study aims to analyze and provide empirical evidence on the influence of deferred tax burden, tax planning, and deferred tax assets on earnings management. The population used in this research consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study employs purposive sampling, with a total sample of 120 data points. The data analysis tool used is multiple linear regression and classical assumption tests using the SPSS application. The results of this study indicate that the Deferred Tax Burden has no effect on Earnings Management. Meanwhile, Tax Planning and Deferred Tax Assets have an effect on Earnings Management.
Co-Authors Adriyanti Agustina Putri, Adriyanti Agustina Hasanah Hasanah Marlinda, Leni Nursida, Nina Ramashar, Wira