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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Competitive Jurnal Akuntansi dan Keuangan Dynamic Management Journal Jurnal Comparative : Ekonomi Dan Bisnis Journal Research of Social Science, Economics, and Management Jurnal Pengabdian Kepada Masyarakat IIJSE
kismanah, imas
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Ukuran Perusahaan, Financial Leverage, Rerurn on Assetb(ROA), Kualitas Auditor dan Net Profit Margin (NPM) Terhadap Income Smoothing Pada Perusahaan Pertambangan Di Indonesia kismanah, imas
COMPETITIVE Vol 2, No 1 (2018): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v2i1.414

Abstract

The aim of this study to examine the influence of firm size, financial leverage, return on asset, auditors quality and net profit margin toward income smoothing practice on mining firms are listed at Indonesia Stock Exchange. Eckel indexr (1981) was used to determine firms who did income smoothing and didn’t do income smoothing.The sample consist of mining firms that listed on period 2011-2016, which have selected as much 5 firms by purposive sampling. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. Method of data analysis used logistic regression analysis of panel data.The result of this study showed that return on asset has a negative influence to income smoothing, net profit margin has a positive influence to income smoothing. While the firm size, financial leverage and auditors quality variables did not have influence to income smoothing.
EFFECT OF TOTAL ASSET TURNOVER, CASH FLOW, GCG, PROFITABILITY AGAINST FINANCIAL DISTRESS CASH HOLDING AS MODERATION Kismanah, Imas; Kimsen, Kimsen; Utomo, Eko Narto
Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 2 (2024): May
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v6i2.11231

Abstract

This research aims to determine the influence of Total Asset Turnover, Cash Flow, Good Corporate Governance, and Profitability through Cash Holding as Moderation on Financial Distress. The research time period was during 2018 – 2022. The population of this study included manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2022. The sampling technique employed purposive sampling technique. Based on the criteria, 24 company samples were obtained. The type of data used secondary data obtained from the official website of the Indonesia Stock Exchange. The data analysis method used panel data regression analysis. The results revealed that Total Asset Turnover and Good Corporate Governance partially had an influence on financial distress, Cash Flow and Profitability partially had no influence on financial distress, Cash Holding partially had no influence on financial distress. Cash Holding which moderates Total Asset Turnover and Good Corporate Governance shows results that it can strengthen the correlation to financial distress. Meanwhile, Cash Holding moderating Cash Flow and Profitability cannot strengthen the correlation to Financial Distress.Keywords: Total Asset Turnover, Cash Flow, Good Corporate Governance, Profitability, Cash Holding, Financial Distress.
Effect of Tunneling Incentive, Bonus Mechanism, Debt Covenant and Independent Board of Commissioners Regarding Transfer Pricing Abbas, Dirvi Surya; Kismanah, Imas; Karmila, Dinar; Kunah, Kunah; Ulfiah, Ulfiah
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18205

Abstract

This study aims to ascertain the impact of the Independent Board of Commissioners, bonus system, debt covenant, and tunneling incentive on transfer pricing in consumer products companies listed on the Indonesia Stock Exchange (IDX). Five years, specifically the years 2016–2020, were employed for the research. All consumer goods companies registered the study's participants include those who traded on the Indonesia Stock Exchange (IDX) between 2016 and 2020. Purposive sampling was employed in the sampling procedure. Ten businesses were selected based on preset standards. secondary information from the website of the Indonesia Stock Exchange is the kind of data that was used. The analysis method used is panel data regression analysis. The findings demonstrated that the Independent Board of Commissioners, Bonus Mechanism, and Tunneling Incentive Debt Covenant has no impact on Transfer Pricing, although it does have an impact.
THE EFFECT OF LIQUIDITY, LEVERAGE, PROFITABILITY ON TAX AGGRESSIVENESS WITH FIRM SIZE AS MODERATION Supriyatno, Agus; Kismanah, Imas; Kimsen, Kimsen; Pagandi, Ahmad
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 1 (2025): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i1.13219

Abstract

This study is to determine the effect of Liquidity, Leverage, Profitability, on Tax Aggressiveness and Firm Size as moderating variables. This research uses a quantitative approach, the research sample is 19 companies. The sampling technique used was purposive sampling, namely a sample research technique with certain considerations using Eviews 12 software. The research method used in this analysis was the Chow test, Hausman test, Lagrange Multiplier test with the selected model, namely the Random effect model. The results of the simultaneous hypothesis research show that the Leverage and Profitability variables have a significant effect on Tax Aggressiveness (ETR). The results of the partial hypothesis research Leverage and Profitability have no effect on Tax Aggressiveness. While Profitability has an effect on Tax Aggressiveness. Company Size does not moderate Liquidity and Leverage on Tax Aggressiveness while Company Size can moderate the effect of Profitability on Tax Aggressiveness
The Effect Of Tax Planning, Profitability, Liquidity, And Company Size On Earnings Management With Tax Rate Reduction As A Moderator (In Building Construction Companies Listed On The Indonesia Stock Exchange For The 2019–2023 Period) Rahman, Muhammad Ziddan Rahman; Kismanah, Imas
Journal Research of Social Science, Economics, and Management Vol. 4 No. 12 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i12.912

Abstract

This study examines the influence of tax planning, profitability, liquidity, and company size on earnings management, with tax rate reduction as a moderating variable. The research focuses on construction companies listed on the Indonesia Stock Exchange from 2019 to 2023. The findings indicate that while tax planning does not significantly affect earnings management, profitability and liquidity play crucial roles in influencing profit management practices. Additionally, tax rate reductions enhance the effects of profitability and liquidity on earnings management. The results emphasize the need for improved corporate governance to prevent profit manipulation and ensure compliance with fiscal regulations.
Exchange Rate, Tax Minimization, Debt Covenant on Transfer Pricing in Corporate Governance Moderation (in Manufacturing Companies Listed on the Indonesia Stock Exchange in the 2020-2023 Period) Karmila, Dinar; Kismanah, Imas
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7435

Abstract

This study aims to determine the effect of Exchange Rate, Tax Minimization, Debt Covenant on Transfer Pricing in Corporate Governance Moderation (In Manufacturing Companies Listed on the IDX for the 2020-2023 Period). This study uses a quantitative approach. The population in this study includes manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The sampling technique used is Purposive Sampling. Based on the established criteria, 26 company samples were obtained. The type of data used is secondary data obtained from the official website of the Indonesia Stock Exchange. The method used in this study is panel data regression analysis. The results of this study indicate that simultaneously Exchange Rate, Tax Minimization, Debt Covenant together have an effect on Transfer Pricing and Corporate Governance can moderate this effect. while partially Exchange Rate does not have a significant effect on Transfer Pricing while Tax Minimization and Debt Covenant have a significant effect. Corporate Governance is proven to moderate the influence of Tax Minimization and Debt Covenant but does not moderate the influence of Exchange Rate.
THE EFFECT OF PERCEIVED BEHAVIORAL CONTROL, SUBJECTIVE NORMS, AND QUALITY OF TAX SERVICES ON TAXPAYER COMPLIANCE WITH TAX SANCTIONS AS A MODERATING VARIABLE Duni, Duni; Kismanah, Imas; Rambe, Hikma Gustina; Supriyatno, Agus; Ranggala, Qadar
Dynamic Management Journal Vol 9, No 3 (2025): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i3.14531

Abstract

This study aims to examine the effects of Perceived Behavioral Control, Subjective Norms, and Quality of Tax Services on Taxpayer Compliance, with Tax Sanctions as a moderating variable. Using a quantitative approach, data were analyzed through multiple linear regression and moderation analysis using SPSS 25.0. The results indicate that Subjective Norms have a significant positive effect on taxpayer compliance, while Perceived Behavioral Control and Quality of Tax Services do not. Tax Sanctions strengthen the relationship between Subjective Norms and compliance, confirming their moderating role. However, Tax Sanctions do not moderate the effects of Perceived Behavioral Control or Quality of Tax Services on compliance. The findings highlight the importance of social influence and enforcement mechanisms in shaping taxpayer behavior. This study contributes to tax compliance literature by testing an extended Theory of Planned Behavior in a developing country context. It provides practical insights for tax authorities seeking to improve compliance through targeted policies and stronger sanction frameworks.
Membangun Generasi Unggul dengan “PINTAR MULYA” pada TK dan SD di Sukamulya Kecamatan Cikupa Kimsen; Kismanah, Imas; Azis, Abdul
Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2025): Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/pkm.v5i3.4227

Abstract

Early childhood and primary education serve as a crucial foundation in shaping the character and competencies of the nation's future generations. The 'Pintar Mulya' program is a community-based initiative aimed at improving the quality of education for children in Sukamulya, Cikupa District, by strengthening institutions at the kindergarten (TK) and elementary school (SD) levels. This article seeks to describe the approach, implementation, and impact of the Pintar Mulya program on the quality of basic education and student development in the Cikupa District.
The Effect Of Tax Planning, Profitability, Liquidity, And Company Size On Earnings Management With Tax Rate Reduction As A Moderator (In Building Construction Companies Listed On The Indonesia Stock Exchange For The 2019–2023 Period) Rahman, Muhammad Ziddan Rahman; Kismanah, Imas
Journal Research of Social Science, Economics, and Management Vol. 4 No. 12 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i12.912

Abstract

This study examines the influence of tax planning, profitability, liquidity, and company size on earnings management, with tax rate reduction as a moderating variable. The research focuses on construction companies listed on the Indonesia Stock Exchange from 2019 to 2023. The findings indicate that while tax planning does not significantly affect earnings management, profitability and liquidity play crucial roles in influencing profit management practices. Additionally, tax rate reductions enhance the effects of profitability and liquidity on earnings management. The results emphasize the need for improved corporate governance to prevent profit manipulation and ensure compliance with fiscal regulations.
Co-Authors Abbas, Dirvi Surya Abdul Azis Agus Supriyatno, Agus Duni, Duni Karmila, Dinar Kimsen KIMSEN, KIMSEN Kunah, Kunah Pagandi, Ahmad Rahman, Muhammad Ziddan Rahman Rambe, Hikma Gustina Ranggala, Qadar Ulfiah, Ulfiah Utomo, Eko Narto