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All Journal IJHCM (International Journal of Human Capital Management) Jurnal Akuntansi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Sulhendri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Managerial Ability And Earnings Management: Moderating Role Of Risk-Taking Behavior Sulhendri; Simamora, Alex Johanes; Nicko Albart; Sri Adella Fitri; Listiana Sri Mulatsih
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.2139

Abstract

Examining how risk-taking behaviour affects managerial skills and earnings management is the goal of this study. The study's sample consists of 846 manufacturing companies listed on the Indonesian Stock Exchange between 2008 and 2018. Data envelopment analysis is a proxy for managerial skill. Accruals and actual earnings management are two aspects of earnings management. The firm fixed-effect regression is used in data analysis. The influence of managerial skills on earnings management is mitigated by risk-taking behaviour. Capable managers are more likely to use their propensity for risk-taking to manipulate earnings. Capable managers respond to earnings volatility resulting from risk-taking by implementing earnings management strategies. This study closes the gap left by earlier research and offers fresh proof of risk-taking behaviour that helps identify situations where managers use their expertise to control profits.
Factors Influencing the SME’s Performance Tantri, Mitsalina; Priharta, Andry; Rustiana, Siti Hamidah; Tarmizi, M. Irfan; Sulhendri
IJHCM (International Journal of Human Capital Management) Vol. 7 No. 2 (2023): International Journal of Human Capital Management
Publisher : Program Studi S3 Ilmu Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/IJHCM.07.02.2

Abstract

The aim of this research is to examine the influence of organizational culture, information accounting management, innovation capability, and SME's performance in Tangerang Selatan. Additionally, it analyzes the nonlinear relationship between the variables of organizational culture, information accounting management, innovation capability, and SME's performance. The research utilizes the Structural Equation Modeling (SEM) method of analysis. The study period is 2023, and a total of 14,356 observation data were processed. The author found that organizational culture has an influence on information accounting management, information accounting management has an influence on SME's performance, organizational culture has an influence on SME's performance, organizational culture has an influence on innovation capabilities, information accounting management does not have an influence on innovation capabilities, and innovation capabilities have an influence on SME's performance. This study provides insights to policy regulators and policymakers, specifically the Ministry of Cooperatives and SMEs, to enhance the performance of SMEs in Tangerang Selatan, considering the ongoing regulatory reforms in Indonesia. The study can be regarded as an advanced research that explores the relationship between organizational culture, information accounting management, innovation capability, and SME's performance as supporting factors for national economic growth. Furthermore, it expands existing studies by considering SMEs operating in Indonesia.
THE EFFECT OF E-COMMERCE TAX SOCIALIZATION AND E-COMMERCE TAX RATES ON ONLINE-BASED UMKM TAX COMPLIANCE WITH TAX AWARENESS AS A MEDIATION VARIABLE Arvianita, Azizah Cahya; Sulhendri
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 21 No. 1 (2026): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v21i1.24843

Abstract

This study aims to analyze the influence of e-commerce tax socialization and e-commerce tax rates on tax compliance among online-based UMKM’s, with tax awareness as a mediating variable. The research adopts a quantitative approach using an explanatory survey design. Primary data were collected through structured questionnaires distributed to online-based UMKM taxpayers in Kebayoran Baru, South Jakarta. From a population of 150 UMKM taxpayers, a sample of 110 respondents was determined using the Slovin formula with a 5% margin of error. Data collection was conducted from December 2024 until the completion of the study. Data were analyzed using path analysis to examine both direct and indirect relationships among variables. The results are expected to demonstrate that e-commerce tax socialization has a positive influence on tax awareness and tax compliance among UMKMs. E-commerce tax rates are expected to influence tax compliance, both directly and through increased tax awareness. Furthermore, tax awareness is projected to play a significant role as a mediating variable, strengthening the relationship between tax socialization, tax rates, and tax compliance among online UMKMs. The findings of this study provide theoretical contributions regarding the tax behavior of UMKMs in the digital era and practical recommendations for the government to improve the effectiveness of tax education and optimize tax revenue from the online UMKM sector.
Co-Authors Alex Johanes Simamora Arvianita, Azizah Cahya Listiana Sri Mulatsih Nicko Albart Priharta, Andry Rustiana, Siti Hamidah Tantri, Mitsalina Tarmizi, M. Irfan