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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Pengabdian Pancasila (JPP) Jurnal Lentera Pengabdian Jurnal Pelita Pengabdian Journal of International Multidisciplinary Research Dedikasi : Jurnal Pengabdian Lentera Indonesian Journal of Economic & Management Sciences (IJEMS)
Oktaviano, Benny
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Rasio Leverage dan Aktivitas dalam Mempengaruhi Profitabilitas Perusahaan Farmasi Hidayat, Taufik; Dasman, Sunita; Oktaviano, Benny; Wahyuningsih, Mesela Nurhana
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1537

Abstract

This study aims to analyse the effect of Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) on Return on Equity (ROE) in the context of corporate financial performance. DAR measures the extent to which the company's assets are financed with debt, DER measures the company's capital structure, while TAT measures how efficient the company is in generating revenue from its assets. ROE is a metric that reflects a company's level of profitability compared to shareholders' equity. This study uses a quantitative approach in which the data is in the form of annual financial reports of Pharmaceutical Companies for the period 2017 - 2021. This study aims to determine, examine and analyse the conditions of Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) on Return on Equity (ROE). The sampling technique used purposive sampling. This type of research uses quantitative descriptive analysis with data analysis techniques using panel data regression analysis. The results showed that DAR and TATO had a significant positive effect on ROE, while DER did not affect ROE. From the research results, the company should pay more attention to capital and asset turnover to be more effective in increasing profits.
Tax Planning as a Strategic Catalyst: Moderating the Relationship Between Current Tax Expense and Earnings Management Bukhori Muslim, Ahmad; Oktaviano, Benny; Triwibowo, Edi
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v11i1.12702

Abstract

Growing concerns over aggressive earnings management practices have raised questions about the role of tax planning in corporate reporting. This study aims to examine whether tax planning moderates the relationship between current tax expense and earnings management in publicly listed manufacturing companies. Using panel data from firms listed on the Indonesia Stock Exchange during 2019–2023, the analysis employs regression models with interaction terms to capture the moderating effect. The results indicate that tax planning significantly alters the relationship, allowing firms to manage earnings without proportionally increasing current tax expenses. These findings highlight the dual role of tax planning as both a tool for fiscal efficiency and a potential mechanism for opportunistic behavior. The study concludes that stricter oversight is necessary to ensure that tax planning practices do not undermine the integrity of financial reporting.
Co-Authors Ade Priyani Alfansyah, Putri Edelweis Aprilia Boru Tarigan, Nora Vira Yunika Bukhori Muslim, Ahmad Dian Sulistyorini Wulandari Dian Wulandari Elsye Fatmawati Maryadi, Adi Octavia, Winna Rahma Parulian, Parulian Permatasari, Maulina Dyah Purba, Jamian Sabila, Putri Amalin Saputra, Ilham Dwi Siti Masitoh Sulistyorini Wulandari, Dian Sunita Dasman Suwandi Suwandi Taufik Hidayat Triwibowo, Edi Wahyuningsih, Mesela Nurhana Wulandari , Tirin Wulandari, Dian Sulistyorini Yulianti, Vista