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All Journal Jurnal Madani Jurnal Ekonomi Dan Bisnis Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Scientia Journal of Economics and Business Letters JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Ekonomika Dan Bisnis Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Artificial Intelligence and Digital Business Indonesian Journal of Multidisciplinary on Social and Technology Jurnal Abdi Citra Jurnal Nusa Akuntansi Jurnal Cendekia Ilmiah MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Jelanti, Desi
Program Studi S1 Akuntansi, Fakultas Ekonomi Dan Bisnis,Universitas Pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Dampak Kepemilikan Manajerial pada Manajemen Laba: Antara Sustainable Growth dan Growth Opportunity Desi Jelanti; Tati Rosyati
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 4 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/gs6n2451

Abstract

Managerial ownership represents an important corporate governance mechanism that may influence managerial incentives in financial reporting, particularly earnings management. This study examines the effect of managerial ownership on earnings management and evaluates the moderating roles of sustainability growth and growth opportunity in consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2020–2024. The sample comprises nine companies, yielding 45 firm-year observations selected through purposive sampling. Panel data regression was conducted using EViews 12, with model selection based on the Chow, Hausman, and Lagrange Multiplier tests, resulting in the Random Effect Model as the most appropriate specification. The findings indicate that managerial ownership has no significant effect on earnings management. Sustainability growth also fails to moderate the relationship between managerial ownership and earnings management, whereas growth opportunity significantly strengthens this relationship. The Adjusted R-squared value of −0.023241 indicates that the model provides very limited explanatory power, suggesting that managerial ownership and the moderating variables capture only a small proportion of the variation in earnings management. These findings indicate that managerial ownership alone may be insufficient to constrain earnings management, while growth opportunities can alter managerial incentives and intensify the relationship between ownership structure and reporting practices
Pengaruh Capital Intensity, Leverage, dan Ukuran Perusahaan terhadap Agresivitas Pajak Putri Ayu Andira Simarmata; Desi Jelanti
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 3 (2026): Juli - Oktober
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i3.13487

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh capital intensity, leverage, dan ukuran perusahaan terhadap agresivitas pajak pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia selama periode 2021–2025. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan dan laporan tahunan perusahaan. Populasi penelitian berjumlah 93 perusahaan, sedangkan sampel ditentukan melalui purposive sampling sehingga diperoleh 49 perusahaan dengan total 245 observasi. Analisis dilakukan menggunakan regresi data panel dengan bantuan EViews 12 melalui tahapan statistik deskriptif, pemilihan model menggunakan uji Chow, uji Hausman, dan uji Lagrange Multiplier, pengujian asumsi klasik, serta pengujian hipotesis menggunakan uji F dan uji t. Hasil pemilihan model menunjukkan bahwa Common Effect Model merupakan model yang digunakan dalam analisis. Secara simultan, capital intensity, leverage, dan ukuran perusahaan berpengaruh signifikan terhadap agresivitas pajak. Secara parsial, capital intensity tidak berpengaruh signifikan terhadap agresivitas pajak, leverage berpengaruh positif dan signifikan terhadap agresivitas pajak, sedangkan ukuran perusahaan tidak berpengaruh signifikan. Temuan ini menunjukkan bahwa struktur pendanaan melalui utang lebih konsisten menjelaskan variasi agresivitas pajak dibandingkan intensitas aset tetap dan skala perusahaan. Hasil penelitian memperkuat pentingnya pengelolaan struktur modal dan kepatuhan perpajakan secara seimbang, khususnya pada perusahaan property dan real estate yang memiliki kebutuhan pendanaan proyek relatif besar. Implikasi praktisnya adalah perlunya evaluasi kebijakan pendanaan dan perencanaan pajak agar efisiensi fiskal tidak meningkatkan risiko kepatuhan perusahaan.
Co-Authors Amanda Mardhiatul Maul Aris Sanulika Budiantini, Alya Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Indah Majidah Intan Rahma Sari Karlin, Ani Khuliqi, Khusnul Khuluqi, Khusnul Khusnul Khuliqi Khusnul Khuluqi Leonita Mutiara Bintang Lilis Karlina Lilis karlina, Lilis Maryati Median Kristianti Harefa Meta Nursita Muhammad Angga Wiajaya Napisah Napisah Napisah, Napisah Natasya Nur’alifiah Octaviani Nugroho Widhi Pratomo Nursita, Meta Pratomo, Nugroho Widhi Putri Ayu Andira Simarmata rahma, intan Reni Astuti Ria Rosalia Simangunsong Rismawati, Rizka Rizka Rismawati Sari, Intan Rahma Sari, Shinta Puspita Sutihat, Aat Tati Rosyati W.A, Sri Putri Winingrum Winingrum, Sri Putri wulan dari