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All Journal Jurnal Akuntansi dan Keuangan (JAK)
Reni Oktavia
Fakultas Ekonomi dan Bisnis Universitas Lampung
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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BEBAN PAJAK TANGGUHAN, LEVERAGE, ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA Prakas Buai Basrian; Reni Oktavia; Chara Pratami Tidespania Tubarat
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1035.216 KB) | DOI: 10.23960/jak.v26i1.130

Abstract

The purpose of this study was to examine the effect of deferred tax expense, leverage, and information assimilation on earnings management. This study uses secondary data with a population of companies registered in the Consumer Goods Industrial Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The method used to determine the sample using purposive sampling. It consists of 18 manufacturing companies in the Consumer Goods industry with 90 samples. The analytical method used is descriptive data analysis. The results of hypothesis testing show that Deferred Tax Expenses have no effect on earnings management, Leverage has a positive effect on corporate earnings management and information assurance has no effect on corporate earningsmanagement.
PENGARUH PENGETAHUAN AKUNTANSI, KOMITMEN ORGANISASI, KARAKTERISTIK WIRAUSAHA DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL PADA “COFFEE SHOP” DI BANDAR LAMPUNG febby fadlika syabila; Reni Oktavia; Chara Tidespania Tubarat
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (888.642 KB) | DOI: 10.23960/jak.v26i1.234

Abstract

Currently, coffee shops or commonly known as coffee shops are not foreign to the ears. For in Bandar Lampung itself there are lots of coffee shops ranging from lower class to upper class. Various types of consumers make business competition something that must be considered for entrepreneurs in running and maintaining their business. The purpose of this study is to determine the effect of accounting knowledge, organizational commitment, environmental uncertainty and entrepreneurial characteristics on managerial performance at a coffee shop in Bandar Lampung. The research method used is causal associative research, namely research that aims to analyze the relationship between a variable with other variables. The sampling technique used in this study is a sampling technique with purposive sampling method. Methods of data collection using observation and questionnaires. The result of this research is that there is a positive influence between accounting knowledge, organizational commitment and entrepreneurial characteristics on managerial performance.
Co-Authors Chara Pratami Tidespania Tubarad febby fadlika syabila Prakas Buai Basrian