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All Journal Jurnal ABDINUS : Jurnal Pengabdian Nusantara Tax Accounting Applied Journal
Hanum, Naila
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Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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THE EFFECT OF FINANCIAL DISTRESS AND PROFITABILITY ON EARNING MANAGEMENT Hanum, Naila; Wardhani, Dian Kusuma; Utami, Rahmawati Ayu Budi
Tax Accounting Applied Journal Vol 2, No 2 (2023): October 2023
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2023.22206

Abstract

This research aims to provide empirical evidence that is related to the effect of financial distress and profitability on earnings management. Earnings management is measured by the Jones Modified Model. Financial distress is measured by the Grover Model. Profitability is proxied by profit margin, return on assets, return on equity, and earnings per share. The research sample of this study is a consumer goods industry which is listed in Indonesia Stock Exchange 2015-2017. Purposive sampling was used as a sampling method and obtained 108 samples. The analysis technique used is panel regression analysis with Stata 14. The results of this study indicate that each of financial distress, return on equity, and earnings per share has an effect on earnings management while profit margin and return on assets do not affect earnings management.
Peningkatan Pengetahuan Perpajakan untuk Mewujudkan Generasi Milenial Sadar Pajak di SMA Negeri 1 Pangkah Kabupaten Tegal Syah, Asrofi Langgeng Noerman; Hasan, Imam; Fauzi, Arief Zul; Hanum, Naila
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 7 No 3 (2023): Volume 7 Nomor 3 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v7i3.18609

Abstract

The community service program carried out at SMA N 1 Pangkah, Tegal Regency aims to increase knowledge of taxation in realizing a tax-aware millennial generation at SMA N 1 Pangkah, Tegal Regency so that it can provide an understanding to the younger generation about the importance of taxes for all components of the nation. The object of this Community Service Program are the students of SMA N 1 Pangkah, Tegal Regency. The solution provided is in the form of providing material on the basics of taxation, types of taxes, taxes as a citizen's obligation, taxes as an embodiment of the Pancasila precepts and defending the country as well as material on the importance of the tax-aware millennial generation. The result of this dedication is that students gain an adequate understanding of the basic knowledge of taxation and the importance of taxes for the state so that one day they can become tax-aware millennial generations.
Co-Authors Dian Kusuma Wardhani Fauzi, Arief Zul Hasan, Imam Noerman syah, Asrofi Langgeng Utami, Rahmawati Ayu Budi