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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Kumawula: Jurnal Pengabdian Kepada Masyarakat ACCOUNTHIK : Journal of Accounting and Finance Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN International Journal Of Science, Technology & Management (IJSTM) Yumary: Jurnal Pengabdian kepada Masyarakat International Journal of Business, Management and Economics International Journal of Educational Research and Social Sciences (IJERSC) Management and Accounting Expose Journal of Applied Business, Taxation and Economics Reseach Studi Akuntansi, Keuangan, dan Manajemen LAWSUIT JURNAL PERPAJAKAN JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA Jurnal Akuntansi Manajemen (JAKMEN) Jurnal Inovasi Pengabdian dan Pemberdayaan Masyarakat International Journal of Economics, Commerce, and Management Harmony Management: International Journal of Management Science and Business
Kodriyah
Universitas Serang Raya
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Journal : Jurnal Akuntansi Manajemen (JAKMEN)

 1 
Praktik Income Smoothing: Studi Empiris Pada Perusahaan Manufaktur Di Indonesia Ratu Vera Safira; Kodriyah; Nikke Yusnita Mahardini
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 1 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.306 KB) | DOI: 10.30656/jakmen.v1i1.4430

Abstract

This study aims to determine the effect of net profit margin, dividend payout ratio and bonus plan on income smoothing partially at manufacturing companies listed on Indonesia Stock Exchange period 2014-2019. The method used is quantitative with associative (causality) design. The study population numbered 182 companies with purposive sampling method and taken samples of 21 companies in period 2014-2019, so that observation data is 126 also analyzed by SPSS version 25. This data is in the form of annual financial statements from the official website of Indonesia Stock Exchange www.idx.co.id and official website of companies. The data analysis technique is descriptive statistical analysis and logistic regression analysis. Based on the study result, can be conclude that: 1) there is not a significant effect between profit margin and income smoothing, 2) there is a significant effect between dividend payout ratio and income smoothing, 3) there is a significant effect between bonus plan and income smoothing.
Pengaruh Profitabilitas Dan Leverage Terhadap Agresivitas Pajak Burhanudin; Kodriyah
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 2 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v2i1.6926

Abstract

Penelitian ini bertujuan untuk mengetahui apakah Profitabilitas berpengaruh signifikan terhadap Agresivitas Pajak Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI), Desain penelitian yang digunakan dalam penelitian ini adalah desain penelitian kausalitas yaitu digunakan untuk membuktikan hubungan antara sebab daan akibat dari beberapa variable. populasi yang digunakan dalam penelitian ini adalah data keuangan tahunan. Dalam penentuan sampel yang akan digunakan penelitian ini, peneliti menggunakan teknik non probability sampling. Profitabilitas berpengaruh signifikan terhadap Agresivitas Pajak. Leverage tidak berpengaruh signifikan terhadap Agresivitas. Profitabilitas dan Leverage secara simultan tidak berpengaruh signifikan terhadap Agresivitas Pajak pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI)
Co-Authors Abd. Rasyid Syamsuri Abdul Malik Adinda, Nur Agatha Rossy Wulandari Agni Ambya Alamsyah Andari Andari, Andari Anisah Fitri Anisah Fitri, Anisah Atika Indriyani Putri Burhanudin Burhanudin Burhanudin Burhanudin Daniel Happy Putra Denny Kurnia Denny Kurnia Denny Kurnia Denny Putri Hapsari Denny Putri Hapsari Denny Putri Hapsari, Denny Putri Dien Sefty Framita Dyah Ayu Pradaningrum Entis Haryadi Fitriani, Alfina Framita, Dien Sefty Garnis artiwiya Garnis artiwiya, Garnis Herlina Agustin Herman Wijaya Herman Wijaya Imroatul Khasanah Indah Nailatus Sa’adah Jayawarsa, A.A. Ketut Karimah Nasr, Nailah kusumawardani, lita heni Lestari, Gita Ayu Mahardini, Nikke Yusnita Mitha Putri Pratama Monica, Vina Nabilah, Huria Husna Neneng Sri Suprihatin, Neneng Sri Nikke Yusnita Mahardini Nikke Yusnita Mahardini Nikke Yusnita Mahardini Pramudita, Imelia Rizky Puji Lestari Dewi Putri, Ririn Fitriani Ratu Erlina Gentari Ratu Erlina Gentari, Ratu Erlina Ratu Vera Safira Ririn Fitriani Putri Rosnia Rosnia Santi Octaviani Santi Octaviani Santi Octaviani, Santi Santi Oktaviani Suhartini Suhartini Sukiyaningsih, Tri Wahyuni Umdiana, Nana Vina Monica Wijaya, Herman Wulandari, Maudi Yayah Kholiyah Yulianto, Alfian Prasetya Yusnita Mahardini, Nikke Zalfa Kaila Widi Utami