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All Journal Jurnal Akuntansi Indonesia Management and Accounting Expose
Saprianto, Reko
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Economics, Econometrics & Finance

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Metode Balance Score Card dalam Peningkatan Efektivitas dan Efisiensi untuk Menghadapi Persaingan Bisnis Saprianto, Reko; Lukito, Jefri; Purwanti, Titik; Wulandari, Endang
Management & Accounting Expose Vol 1, No 1 (2018)
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/mae.v1i1.79

Abstract

Balance score card yang diperkenalkan Norton dan Kaplan pada tahun 1992 membawa angin segar ke perusahaan atau organisasi bisnis untuk diterapkan untuk mencapai hasil yang diinginkan dan diharapkan dalam pencapaian tujuan, target, dan kinerja. Penerapan balance score card akan mengarah pada efisiensi dan efektifitas pencapaian visi dan strategi sehingga kepekaan bisnis terhadap lingkungan dapat tercapai. Dengan demikian kualitas, layanan, kreativitas, inovasi dan keunggulan kompetitif dapat tercipta. Oleh karena itu, balance score card harus diterapkan secara konsisten, focus, dan meningkat berkelanjutan.
Moderating Effect of Company Size on the Relationship between Tax Planning, Deferred Tax Expenses and Earnings Management Saminem, Saminem; Indriani, Agustina; Saprianto, Reko; Haryati, Novi Dwi
Jurnal Akuntansi Indonesia Vol 13, No 2 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.2.147 - 159

Abstract

ABSTRACTThis study aims to explore whether tax planning and deferredtax expenses influence earnings management, with companysize acting as a moderating variable. The research samplewas selected through purposive sampling, consisting of 16annual reports from food and beverage companies listed onthe Indonesia Stock Exchange (IDX) for the period 2018-2022.The analysis was conducted using regression and quantitativemethods. The results show that deferred tax expenses havea positive and significant effect on earnings management,whereas tax planning has a significant negative effect. Moreover,company size moderates the relationship between tax planningand earnings management. However, company size does notmoderate the relationship between deferred tax expenses andearnings management. Therefore, these findings contribute tothe literature by demonstrating that company size moderates theimpact of tax planning on earnings management in the food andbeverage industry and has important implications for investorsin the Indonesian market. Additionally, the study highlights thatlarger companies tend to develop better tax planning strategies,which in turn enhances transparency and accountability.
Co-Authors Haryati, Novi Dwi Indriani, Agustina Lukito, Jefri Saminem, Saminem Titik Purwanti Wulandari, Endang