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All Journal JURNAL ABDIMAS TRIDHARMA MANAJEMEN Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif DEDIKASI PKM Abdimisi Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen J-CEKI
Wulandari Cahyani Putri
universitas pamulang
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Library & Information Science Social Sciences Other

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Journal : J-CEKI

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Pengaruh Debt Covenant dan Financial Distress Terhadap Konservatisme Akuntansi : Studi Empiris pada Perusahaan Consumer Noncyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2022 Ayu Anix Matunisa; Wulandari Cahyani Putri
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4599

Abstract

The purpose of this research is to analyze of Debt Covenant and Financial Distress on accounting conservatism in Companies of Consumer non cyclicals listed on the Indonesian Stock Echange for the 2021-2022 period. Sampling in this research used purposive sampling technique and abtaained 52 samples of companies. The data analysis method used is quantitative data analysis using panel data regression analysis and using Eviews 12 computer program tools. The result of this research partially show that the Debt Covenant have an effect on accounting conservatism and Financial Distress has no effect on accounting conservatism. Meanwhile simultaneously, Debt Covenant and Financial Distress have an effect on accounting conservatism reaction with R2 contribution of 12%.
Pengaruh Perencanaan Pajak Perusahaan, Pertumbuhan Perusahaan dan Pajak Tangguhan Terhadap Muhammad Excel Nugraha; Wulandari Cahyani Putri
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4600

Abstract

This research aims to determine the influence of corporate tax planning, company growth and deferred taxes on earnings manajement. This research was conducted on 46 Food and beverages Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2018 - 2022. The sampling technique uses purposive sampling, so that there are 20 companies as samples with a total of 100 data processed. The results of this research show that corporate tax planning, company growth and deferred taxes simultaneously influence profit manajement. Partially, corporate tax planning has no effect on earnings manajement. Company growth influences profit manajement. Deferred Tax has no effect on earnings manajement
Pengaruh Pajak dan Tunneling Incentive Terhadap Keputusan Perusahaan untuk Melakukan Transfer Pricing dengan Ukuran Perusahaan Sebagai Variabel Moderasi Hilwa Sopiatul Aprila; Wulandari Cahyani Putri
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4601

Abstract

This study aims to obtain empirical evidence regarding the influence of taxes, and tunneling incentives on the company’s decision to do so transfer pricing with company size as a moderation variable. This type of research is quantitative associative. The population in this study is non-cylicle consumer companies listed on the Indonesia Stock Exchange (IDX) in 2018-2023. The sampling technique uses a purposive sampling technique with certain criteria. The number of samples in this study is 21 companies listed on the Indonesia Stock Exchange (IDX) in 2018-2023. The data technique uses a panel data regression test with the help of eviews 13. The results of the study show that simultaneously taxes and tunneling incentives have an effect on transfer pricing. Taxes have no effect on transfer pricing. Tunneling incentives have a significant effect on transfer pricing. In addition, the results of the study also show that the size of the company is not able to moderate the influence of taxes on transfer pricing. Company size moderate tunneling incentives for transfer pricing.
Co-Authors Agus Supriatna Anggun Anggraini Anggun Angraini Ayu Anix Matunisa Fauziah Septiani Hilwa Sopiatul Aprila Indawati Indawati Lindawati Lindawati Muhammad Excel Nugraha Nurwita Nurwita Reza Khairul Hadi Siti Hanah Syamsul Mu'arif