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<![CDATA[THE EFFECT OF DIFFERENCES IN TAX BOOKS ON INCREASES IN CORPORATE INCOME ]]>
<![CDATA[Hastuti, Rini Tri]]>;
<![CDATA[Nariman, Augustpaosa]]>;
<![CDATA[Ardhiansyah3, Ardhiansyah]]>;
<![CDATA[Agatha, Monica]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i1.509-515
<![CDATA[The goal to be achieved by conducting this research is to find out whether differences in tax books have an effect on profit growth proxied by fixed differences and temporary differences with the research subjects, namely corporations with the consumer goods industry sector listed on the IDX in the 2019-2021 range. The sample selection was carried out by purposive sampling method and then 34 corporations that met the criteria were selected. The research data was processed using multiple linear regression analysis using the Eviews 12 program. From the research that has been done, it can be concluded that fixed differences and also temporary differences which are proxies for differences in tax books have no effect on profit growth. The results of this research have implications that the increase in income generated by corporations from time to time is a pure result of the operational performance of corporations and is not affected by differences in tax books.]]>
<![CDATA[PENGARUH PROFITABILITAS DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY ]]>
<![CDATA[Maghfur, Afza Nuzhat]]>;
<![CDATA[Hastuti, Rini Tri]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i3.34296
<![CDATA[This study aims to examine the effect of auditor’s reputation, and profitability on audit delay. The population in this study are audited financial reports on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2021-2022. Sampling was carried out using purposive sampling technique with a total sample of 36 companies over a period of 2 consecutive observations so that the total sample was 120. The data of this study were processed using SPSS version 25.]]>
<![CDATA[PENGARUH CAPITAL STRUCTURE, PROFITABILITY, FIRM SIZE, DAN LEVERAGE TERHADAP FIRM VALUE ]]>
<![CDATA[Matthew, Christian]]>;
<![CDATA[Hastuti, Rini Tri]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i3.34316
<![CDATA[The purpose of this study is to examine the impact of capital structure, profitability, firm size, and leverage on firm value in consumer cyclicals sector companies listed on the IDX in 2019-2021. This study used a purposive sampling method and samples that fit the criteria were 74 companies. The data that has been collected is processed using E-Views 12. The literature indicates that capital structure has a negative significant effect on firm value, profitability and leverage have a positive insignificant effect on firm value and firm size has a negative and insignificant effect on firm value. This study concludes that capital structure, profitability, firm size, and leverage influence the decisions of company management, investors, and creditors.]]>
<![CDATA[PENGARUH BOOK TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR KEUANGAN ]]>
<![CDATA[Darma, Elisa Gunawan]]>;
<![CDATA[Hastuti, Rini Tri]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i3.34321
<![CDATA[This study aims to examine the effect of Book Tax Difference which has been caused by temporary differences and permanent differences in profit growth in financial sector companies listed on the Indonesia Stock Exchange BEI in 2019-2022. The selection of the sample that the author uses is based on purposive sampling with certain criteria and uses secondary data in the form of financial reports obtained from the sites www.idx.co.id, www.sahamee.com, www.britama.com. This study used a sample of 31 companies (banks and insurance companies). Data management techniques using Eviews 12 and Microsoft Excel. Based on the results of research that has been done by the author, it can be concluded that in this study it shows that Temporary Differences in Book Tax Differences have no effect on profit growth and permanent differences in Book Tax Differences have no effect on profit growth.]]>
<![CDATA[PENGARUH BOOK TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR KEUANGAN ]]>
<![CDATA[Darma, Elisa Gunawan]]>;
<![CDATA[Hastuti, Rini Tri]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i3.34433
<![CDATA[This study aims to examine the effect of Book Tax Difference which has been caused by temporary differences and permanent differences in profit growth in financial sector companies listed on the Indonesia Stock Exchange BEI in 2019-2022. The selection of the sample that the author uses is based on purposive sampling with certain criteria and uses secondary data in the form of financial reports obtained from the sites www.idx.co.id, www.sahamee.com, www.britama.com. This study used a sample of 31 companies (banks and insurance companies). Data management techniques using Eviews 12 and Microsoft Excel. Based on the results of research that has been done by the author, it can be concluded that in this study it shows that Temporary Differences in Book Tax Differences have no effect on profit growth and permanent differences in Book Tax Differences have no effect on profit growth.]]>
<![CDATA[ACHIVEMENT ANALYSIS BEFORE AND DURING CORONA VIRUS PANDEMIC OF PROPERTY AND REAL ESTATE COMPANIES ]]>
<![CDATA[Hastuti, Rini Tri]]>;
<![CDATA[Setiyono, Stefani Velisia]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i2.794-801
<![CDATA[The Corona Virus Pandemic pandemic has a systemic effect on all sectors, especially in the business sector. This effect has resulted in the collapse of business pillars in several sectors, but has also resulted in extraordinary growth in several other sectors. This pandemic has disrupted the global economy and has had an effect on property and real estate companies. The effect of this pandemic is very significant, and property and real estate around the world are forced to face major challenges in maintaining their financial Achivement. Every corporate certainly has a goal to generate max profit. If the corporate can achieve this goal, then the corporate will be considered to have good corporate Achivement and quality. To assess the quality of the corporate can be seen from its financial achivement. This experiment was conducted with the aim of testing and analyzing differences in the financial Achivement of property and real estate companies before and during the Corona Virus Pandemic pandemic. The time of this experiment was from 2018-2019 before Corona Virus Pandemic and 2020-2021 during Corona Virus Pandemic. The sample selection for this experiment used purposive sampling and the experiment design used was descriptive experiment. The samples used in this experiment were 120 samples from 10 companies. The data was processed with Paired Sample t-Test using Microsoft Excel and SPSS 26, the data was taken from the annual financial reports of property and real estate companies. The proxies used are liquidity with Cash Ratio, profitability with Return on Assets and solvency with Debt to Assets Ratio. This experiment shows that there are differences in the Achivement of Cash Ratio and Return on Assets in the period before and during Corona Virus Pandemic. The Debt to Assets Ratio shows that there is no difference in the corporate's financial Achivement in the period before and during Corona Virus Pandemic. The implication of this study is to provide implications that the property and real estate must improve its corporate Achivement with the resources it has effectively and minimize all risks during the Corona Virus Pandemic pandemic, so that the corporate's profitability improves and recovers quickly from the effect of the Corona Virus Pandemic.]]>
<![CDATA[ANALYSIS OF FINANCIAL ACHIVEMENT BEFORE AND DURING THE CORONA VIRUS PANDEMIC IN THE AUTOMOTIVE SUB – SECTOR ]]>
<![CDATA[Hastuti, Rini Tri]]>;
<![CDATA[Lestari, Adelia]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i2.894-902
<![CDATA[The Corona Virus pandemic has had a systemic impact on all sectors, especially the business sector. This impact has resulted in the collapse of business pillars in several sectors, but has also resulted in extraordinary growth in several other sectors. Corona Virus has changed the lifestyle of society as a whole. Starting from people who have to keep their distance from each other to the decline in sales due to the decline in consumption and people's purchasing power. This has further impacted business closures and massive layoffs. This pandemic has disrupted the global economy and has had an impact on automotive sub-sector companies. The impact of this pandemic is very relevant, and the automotive sub-sector around the world is forced to face major challenges in maintaining its financial achivement. Every corporate certainly has a goal to generate maximum profit. If the corporate can achieve this goal, then the corporate will be considered to have good corporate achivement and quality. To assess the quality of a corporate, it can be seen from its financial achivement. Therefore, this study aims to identify whether or not there is a dissimilar in financial achivement before and during the Corona Virus pandemic, with 2018-2019 as the pre-pandemic period and 2020-2021 as the pandemic period by taking the automotive sub-sector listed on the Indonesia Stock Exchange as the object of studied. Financial achivement in this test will use the profitability comparation calculated using return on assets, the solvency comparation calculated using the debt on asset comparation, and the activity comparation calculated using total asset turnover. Data is processed and analyzed using SPSS 26 after going through purposive sampling. The test results prove that there is a relevant dissimilar in ROA before and during the Corona Virus pandemic. Meanwhile, the test results prove that there is no relevant dissimilar for DER and TATO before and during the Corona Virus pandemic. The implication of this study is to provide implications that automotive sub-sector business actors must improve their corporate's achivement with the resources they have effectively and minimize all risks during the Corona Virus pandemic, so that the corporate's profitability improves and recovers quickly from the impact of Corona Virus]]>
<![CDATA[CORPORATE SIZE IN MODERATE THE INFLUENCE OF CURRENT RATIO AND DEBT TO EQUITY RATIO ON INCOME SMOOTHING ]]>
<![CDATA[Nariman, Augustpaosa]]>;
<![CDATA[Hastuti, Rini Tri]]>;
<![CDATA[Flolinda, Karin]]>;
<![CDATA[Sefika, Salva]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i3.1379-1389
<![CDATA[Net profit information is very important for the sustainability of the corporate's operational activities and investor confidence in investing their funds, so that corporate management practices income smoothing or income smoothing by manipulating the corporate's financial statements. Several previous studies, there are gaps in experiment outcomes from one experimenter to another, so this study tries to re-examine the gaps or gaps found in several studies. This study is a replication study to re-examine several factors that influence income smoothing by using Corporate size as a moderating instrument variable. The addition of this moderation instrument variable aims to increase the depth of analysis and provide a more nuanced understanding of the relationship between the dependent instrument variable and the independent instrument variable. Moderating instrument variables can strengthen the relationship between the two instrument variables. The purpose of this study is to determine the effect of the current ratio and debt to equity ratio on income smoothing with corporate size as a moderating instrument variable in manufacturing corporates listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses a purpose sampling technique with data for three years obtained from the website www.idx.co.id. Data processing in this study used SPSS version 27 and Microsoft Excel 2016 applications. The analysis in this study used logistic regression analysis for the current ratio and debt to equity ratio hypotheses and absolute difference analysis for the current ratio and debt to equity ratio on income smoothing with corporate size as a moderating instrument variable. The outcomes of this study indicate that the current ratio and debt to equity ratio do not affect income smoothing. Corporate size as a moderating instrument variable cannot moderate the current ratio and debt to equity ratio instrument variables on income smoothing.]]>
<![CDATA[CORPORATE SIZE IN MODERATE THE INFLUENCE OF CURRENT PERCENTAGE AND DER PERCENTAGE ON INCOME SMOOTHING ]]>
<![CDATA[Nariman, Augustpaosa]]>;
<![CDATA[Hastuti, Rini Tri]]>;
<![CDATA[Flolinda, Karin]]>;
<![CDATA[Sefika, Salva]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i3.1390-1400
<![CDATA[Net profit information is very important for the sustainability of the corporate's opepercentagenal activities and investor confidence in investing their funds, so that corporate management practices income smoothing or income smoothing by manipulating the corporate's financial statements. Several previous studies, there are gaps in experiment outcomes from one experimenter to another, so this study tries to re-examine the gaps or gaps found in several studies. This study is a replication study to re-examine several factors that influence income smoothing by using Corporate size as a moderating instrument variable. The addition of this modepercentagen instrument variable aims to increase the depth of analysis and provide a more nuanced understanding of the relationship between the dependent instrument variable and the independent instrument variable. Moderating instrument variables can strengthen the relationship between the two instrument variables. The purpose of this study is to determine the effect of the current percentage and DER percentage on income smoothing with corporate size as a moderating instrument variable in industry corporates listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses a purpose sampling technique with data for three years obtained from the website www.idx.co.id. Data processing in this study used SPSS version 27 and Microsoft Excel 2016 applications. The analysis in this study used logistic regression analysis for the current percentage and DER percentage hypotheses and absolute difference analysis for the current percentage and DER percentage on income smoothing with corporate size as a moderating instrument variable. The outcomes of this study indicate that the current percentage and DERpercentage do not affect income smoothing. Corporate size as a moderating instrument variable cannot moderate the current percentage and DER percentage instrument variables on income smoothing.]]>
<![CDATA[PROFITCAPABILITY, NET WORKING CAPITAL, FIRM SIZE, AND LIQUIDITY FACTORS IN AFFECTING CASH HOLDING ]]>
<![CDATA[Hastuti, Rini Tri]]>;
<![CDATA[Ardiansyah, Ardiansyah]]>;
<![CDATA[Valeria, Ellen]]>;
<![CDATA[Chang, Michelle]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i3.1636-1644
<![CDATA[Cash holding means cash in the corporate and/or there to be invested in physical assets and to be distributed to investors. Cash holding also plays a role in financing the corporate's opepercentagenal activities and to be on guard against urgent financing. The corporate must decide the right amount of cash held by the corporate. The amount of cash held by the corporate must not be excessive and must not be lacking either. If the cash held (cash holding) by the corporate is excessive, it will cause losses for the corporate because the cash held will not provide benefits to the corporate so that it can be called idle cash, conversely if the cash held (cash holding) is too little, it will reduce the corporate's capability to fulfill the corporate's short-term obligations when they fall due and in paying other urgent financing. There are several factors that influence cash holding, including profitcapability, net working capital, firm size, and liquidity. Many studyers have conducted tests in study using these factors. The outcomes of these studies vary. There is gap study from each of these studies, therefore this study was conducted to re-test the four instruments by considering the gap study from previous studies. This study aims to re-examine whether profitcapability, net working capital, firm size, and liquidity affect cash holding in producing companies in the 2020-2022 period. The sample was selected using the purposive sampling method and data that met the criteria. The data processing technique used multiple regression analysis assisted by the Eviews 12 program. The outcomes of this study indicate that profitcapability, net working capital, firm size have a meaningful influence on cash holding while liquidity does not have a meaningful influence on cash holding.]]>
