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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi TELKOMNIKA (Telecommunication Computing Electronics and Control) Jurnal Informatika Universitas Pamulang JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Loyalitas Sosial: Journal of Community Service in Humanities and Social Sciences AKADEMIK: Jurnal Mahasiswa Humanis Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Nusa Akuntansi Journal of Management, Accounting, and Administration Madani Syari'ah: Jurnal Pemikiran Perbankan Syariah.
Zaldy Suhatman
Universitas Pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Manajemen Laba: Pendekatan Analisa Profitabilitas, Struktur Modal, Ukuran Perusahaan, dan Beban Pajak Tangguhan Indra Iman Sumantri; Zaldy Suhatman; Rifkhan Rifkhan
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2348

Abstract

This study aims to examine the effects of profitability, capital structure, firm size, and deferred tax expense on earnings management in PT Sido Muncul Tbk (SIDO), a healthcare industry company listed on the Indonesia Stock Exchange, over the 2018–2025 period. Earnings management refers to managerial intervention in financial reporting that may reduce earnings quality and mislead stakeholders. This study employs a quantitative approach using time-series regression analysis. Secondary data were obtained from the company’s audited annual financial statements. Earnings management is measured using discretionary accruals based on the Modified Jones Model, while the independent variables consist of profitability, measured by Return on Assets (ROA); capital structure, measured by Debt-to-Equity Ratio (DER); firm size (SIZE); and deferred tax expense (DTE). The results indicate that profitability, capital structure, firm size, and deferred tax expense have no significant partial or simultaneous effects on earnings management, as all hypotheses are rejected (p > 0.05). The regression model produces an R² of 80.5%, with an F-statistic of 3.09 and a significance level of 0.178. These findings suggest that SIDO’s high profitability, conservative capital structure, stable firm size, and consistent deferred tax expense are associated with relatively low earnings management practices and strong accounting conservatism.
PENGARUH UKURAN PERUSAHAAN, KOMITE AUDIT DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG Hamdi Kustian; Zaldy Suhatman
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.455

Abstract

This study aims to determine and obtain empirical evidence of the influence of Company Size, Audit Committee, and Audit Tenure on Audit Report Lag in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) in 2020- 2024. This type of research is quantitative research and uses secondary data in the form of annual reports or audited annual financial statements sourced from the official website of the Indonesia Stock Exchange (IDX) and company websites. The population in this study is 92 companies in the property and real estate sector listed on the IDX in 2020-2024, and the sampling technique used is purposive sampling by meeting the criteria of 46 companies being sampled in 5 (five) years of observation. The data analysis technique in this study uses panel data regression analysis in the Eviews 12 software application. The results of this study simultaneously show that Company Size, Audit Committee, and Audit Tenure have an effect on Audit Report Lag. Partially, it shows that Audit Tenure has an effect on Audit Report Lag, while Company Size has no effect on Audit Report Lag.
Co-Authors Ardijan Handijono Dadang Romansyah Dika Putri Meidiana Duwi Cahyati Firda Annisa Hamdi Kustian Hartadi Wijaya ifa hanifia senjiati INDRA IMAN SUMANTRI Itsnaina Lathifah Ridwan Khotimatus Sa'diyah Khotimatus Sadiyah Maman Suryaman Maulida, Ira Siti Rohmah Nur Hidayanti Punto Widharto RIFKHAN RIFKHAN Rizal Fathoni Aji Rudiyanto Rudiyanto Sahlan Hasbi Sev Rahmiyanti Wiwik Hasbiyah Wiwik Hasbiyah