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All Journal Jurnal Konseling dan Pendidikan Jurnal Bisnis dan Akuntansi
Elfiswandi Elfiswandi
Universitas Putra Indonesia YPTK Padang
Economics, Econometrics & Finance Education

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PERPAJAKAN DAN MANAJEMEN LABA: PERAN KEPEMILIKAN INSTITUSIONAL Adillah Abir Syofnita; Elfiswandi Elfiswandi; Ramdani Bayu Putra; Hasmaynelis Fitri
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1855

Abstract

This study aims to determine the effect of deferred tax expense,tax planning and managerial ownership of earnings management with institutional ownership as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The sample in this study used a purposive sampling method, so that there were 58 companies that would be sampled for 5 consecutive years so that a total of 290 companies were observed. This research usesmoderated regression analysis (MRA) with the help of the Eviews 10 program. The results of testing the hypothesis state that deferred tax expense andtax planning has a positive and significant effect on earnings management, while institutional ownership has no significant effect on earnings management, then institutional ownership is able to moderate the relationship between deferred tax expense andtax planning on earnings management while institutional ownership is not able to moderate the relationship between managerial ownership on earnings management.
Determining teacher performance through digital literacy: emotional intelligence and competence Desi Permata Sari; Havids Aima; Elfiswandi Elfiswandi
Jurnal Konseling dan Pendidikan Vol 12, No 1 (2024): JKP
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1105500

Abstract

There are many factors that influence teacher performance through digital literacy, including emotional intelligence and competence. Based on the results of the achievement level values performance through UKG scores in Indonesia, it is proven that the quality of teachers is still not optimal. And it can be seen from the UTBK results that only 6 schools out of 17 schools are included in the National UTBK ranking. Research has a purpose For test and analyze in a way empirical influence direct intelligence emotional and competence to teacher performance. As well as influence No direct intelligence emotional and competence through mediation digital literacy towards teacher performance. Method used approach quantitative as well as use questionnaire . Deep sample study This using random sampling with total 253 people. Partial least squares (PLS) analysis method with application smartPLS. Research result This show teacher performance, intelligence emotional, competence and digital literacy as construct and reliability with coefficient the lowest is 0.6 and Cronbach's alpha is above 0.7. Study This show that intelligence emotional and competence own significant impact to teacher performance. Other research shows that intelligence emotional and skill own impact big on digital literacy  and digital literacy has an impact on school teacher performance. There is influence significant digital literacy in mediation intelligence emotional to teacher performance . In addition , digital literacy influences and significant mediate competence to teacher performance. It is hoped that the results of this research can advance the science of human resource management and good behavior academics nor practical.
PERPAJAKAN DAN MANAJEMEN LABA: PERAN KEPEMILIKAN INSTITUSIONAL Adillah Abir Syofnita; Elfiswandi Elfiswandi; Ramdani Bayu Putra; Hasmaynelis Fitri
Jurnal Bisnis dan Akuntansi Vol. 25 No. 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1855

Abstract

This study aims to determine the effect of deferred tax expense,tax planning and managerial ownership of earnings management with institutional ownership as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The sample in this study used a purposive sampling method, so that there were 58 companies that would be sampled for 5 consecutive years so that a total of 290 companies were observed. This research usesmoderated regression analysis (MRA) with the help of the Eviews 10 program. The results of testing the hypothesis state that deferred tax expense andtax planning has a positive and significant effect on earnings management, while institutional ownership has no significant effect on earnings management, then institutional ownership is able to moderate the relationship between deferred tax expense andtax planning on earnings management while institutional ownership is not able to moderate the relationship between managerial ownership on earnings management.
Co-Authors Adillah Abir Syofnita Desi Permata Sari Fitri Yeni Hamdy Hadi Hasmaynelis Fitri Havids Aima Ramdani Bayu Putra