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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis West Science Accounting and Finance
Andani, Mega
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENGARUH UKURAN PERUSAHAAN, DEBT TO EQUITY RATIO (DER) DAN RETURN ON ASSETS (ROA) TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI MAKANAN DAN MINUMAN Saputra, Indra; Andani, Mega; Sa'diah, Halimatus
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2024): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.17 no.2 September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v17i2.511

Abstract

This study aims to empirically prove the effect of company size, Debt to Equty Ratio (DER), and Return On Assets (ROA) on earnings management in manufacturing companies in the food and beverage industry sub-sector listed on the Indonesia Stock Exchange in 2019-2022. The analysis method used in this study is to use multiple linear regression analysis methods using the SPSS Version 26 software statistical analysis tool. The conclusion of this study is that partially company size has no effect on earnings management, Debt to Equity Ratio (DER) affects earnings management and Return On Assets (ROA) has no effect on earnings management. While simultaneously company size, Debt to Assets Ratio (DAR), and Return On Assets (ROA) effect on earnings management.
PENGARUH KOMISARIS INDEPENDEN, RETURN ON ASSETS (ROA) DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE Rahman, Gusti Deni As’yami; Andani, Mega; Abnaina, Elma
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2025): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.18 No.1 Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v18i1.570

Abstract

The research aims to analyze the Influence of Independent Commissioners, Return on Assets (RoA) and Political Connections on Tax Avoidance. The research method used is quantitative. The population to be used in this study is the oil, gas and natural gas sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The research sample was 12 companies. The analysis used multiple linear regression. The results of this study indicate that the Independent Commissioner Variable has no effect on tax avoidance, Return on Assets (ROA) has a negative effect, and Political Connections has a positive effect on tax avoidance.
PENGARUH KUALITAS LABA, INCOME SMOOTHING, DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN Saputra, Indra; Andani, Mega
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.446

Abstract

This purpose of this study was to found whether effect Profit Quality, Income Smoothing, and Financial Distress on Company Value (Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period). The sample drawn by purposive sampling and fulfill sample selection criteria. Methods of data analysis using multiple linear regression method. The results of the study show that the variable Earning Quality has an effect on Firm Value, while the Income Smoothing and Financial Distress variable has no effect on Firm Value. The results of simultaneous research on Profit Quality, Income Smoothing, and Financial Distress has an effect on Firm Value.
PENGARUH DEBT COVENANT, TUNNELING INCENTIVE DAN FIRM SIZE TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR Andani, Mega; Saputra, Indra; Hikmayanti, Hikmayanti
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 17 No 1 (2024): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.17 No.1 Maret 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v17i1.480

Abstract

Abstract, The aim of this research is to examine the influence of the debt covenant, tunneling incentive, and firm size on the company's decision to conduct transfer pricing in manufacturing companies. This research uses quantitative methods. The research population consists of manufacturing companies listed on the Indonesian stock exchange in 2019–2022. The research sample used a purposive sampling technique with a total sample of 11 companies. Logistic regression analysis is used in this research. The results of this research show that company size influences the company's decision to carry out transfer pricing, while the debt covenant and tunneling incentive do not influence the company's decision to carry out transfer pricing in manufacturing companies.
The Effect of Audit Quality, Auditor Independence, and Financial Reporting Transparency on Internal Control Effectiveness: A Case Study of a Public Company in Indonesia Nugrahanti, Trinandari Prasetyo; Sudarmanto, Eko; Andani, Mega; Judijanto, Loso
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.370

Abstract

This study investigates the intricate dynamics of corporate governance in publicly traded companies in Indonesia, focusing particularly on the interaction of Audit Quality, Auditor Independence, Financial Reporting Transparency, and Internal Control Effectiveness. The present study showcases the development of a comprehensive measurement model, hence offering empirical support for the reliability and validity of the chosen constructs. The utilization of structural equation modeling reveals statistically significant positive correlations, indicating that heightened levels of Audit Quality, Auditor Independence, and Financial Reporting Transparency are associated with enhanced Internal Control Effectiveness. The model fit assessment confirms the adequacy of the proposed structural equation model in capturing the observed covariance structure. The explained variance in Internal Control Effectiveness highlights the substantial impact of these governance elements. These findings offer valuable insights for stakeholders and policymakers seeking to fortify corporate governance practices in the Indonesian business landscape.
Co-Authors Abnaina, Elma Hikmayanti, Hikmayanti Indra Saputra Judijanto, Loso Rahman, Gusti Deni As’yami Sa'diah, Halimatus Sudarmanto, Eko Trinandari Prasetya Nugrahanti