Article Per Year (5 Year)
p-Index From 2020 - 2025
0.947
P-Index
This Author published in this journals
All Journal JURNAL ILMIAH MANAJEMEN & BISNIS Jurnal Investasi International Journal of Business Economics (IJBE) Jurnal Ecogen Yayasan Cita Cendikiawan Al Khwarizmi KOMMAS: Jurnal Pengabdian Kepada Masyarakat
Kustina, Lisa
Universitas Pelita Bangsa
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Ecogen

 1 
Net Profit Margin Sebagai Moderator Tax Planning dan Corporate Social Responsibility pada Manajemen Laba Adibah Yahya; Rina Nurjanah; Lisa Kustina
Jurnal Ecogen Vol 6, No 3 (2023): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v6i3.14632

Abstract

The purpose of this study is to determine the effect of Tax Planning, Corporate Social Responsibility (CSR) and Net Profit Margin (NPM) as a moderating variable on Profit Management. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange. This type of research is quantitative research, the population in this study are consumer goods manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020, with a sample of 33 companies. The type of data in this research is quantitative data. Technique analysis in this research uses multiple linear regression and Moderated Regression Analysis (MRA). The test results show that Tax Planning positively affects earnings management, while Corporate Social Responsibility has a negative effect on earnings management. The MRA test results show that NPM cannot be used as a moderating variable between tax planning and CSR on earnings management.Keywords:  earnings management, corporate social responsibility net profit margin, tax planning
Co-Authors Adrianna Syariefur Rakhmat Fathurohman Fathurohman Fitri Kaniawati Fitri Kaniawati Imas Mawar Kuwat Riyanto Otika Safitri Rina Nurjanah Samsul Anwar Samsul Anwar Taufik Nur Hidayah Yahya, Adibah