Article Per Year (5 Year)
p-Index From 2021 - 2026
3.302
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Daya Saing : Jurnal Ilmu Manajemen Jurnal Akuntansi dan Ekonomika SEIKO : Journal of Management & Business EQIEN - JURNAL EKONOMI DAN BISNIS Indonesian Journal of Economics, Social, and Humanities Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Unri Conference Series: Community Engagement Journal of Rural and Urban Community Empowerment Jurnal Pajak dan Bisnis (Journal of Tax and Business) SYNERGY: Jurnal Bisnis dan Manajemen Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam PEKBIS VALUTA Jurnal Administrasi Bisnis, Manajemen dan Ekonomi Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Alfiati Silfi
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

Published : 84 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Al-Iqtishad

 1 
THE EFFECT OF PROFITABILITY AND TAX PLANNING ON PROFIT MANAGEMENT MODERATED BY MANAGERIAL OWNERSHIP Wulandari, Rinda; Silfi, Alfiati; Natariasari, Riska
Jurnal Al-Iqtishad Vol 20, No 1 (2024): Juni 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i1.25954

Abstract

This study aims to determine and analyze the effect of Profitability and Tax Planning on Earnings Management with Managerial Ownership as a moderating variable. The population in this study was financial sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period, of which there were 99 companies. The sample consisted of 21 companies selected through the purposive sampling method. This study used the secondary data obtained from the company's annual report. The data analysis method used Multiple Linear Regression Analysis and Moderation Regression Analysis (MRA) with the IBM SPSS 26.0 program. The results showed that Profitability and Tax Planning affect Earnings Management. Managerial Ownership can moderate the effect of Profitability on Earnings Management, but Managerial Ownership cannot moderate the effect of Tax Planning on Earnings Management.
Co-Authors ', Desmiyawati ', Kamaliah Abang Reza Yunaz Abdurrahman, Rezi Aditya Trinovryan Aji, Ridho Pramana Amir Hasan Amries Rusli Tanjung Anak Agung Gede Sugianthara Ananda Chika Bintani Andreas Andreas Angriani, Salsabila Risma Ayu Oktaviani, Ayu Bernandus Hutajulu BUDI SETIAWAN Dede Kurniawan Delcia Oktora Desmiyawati ' Dessy Yoswaty Dirangga Madali Edyanus Herman Halim Emrinaldi Nur EMRINALDI NUR DP Enawan, Hanny Enni Savitri Fakhria Ahmad Tawang Fauzi Herli Fischa Permata Dwiyandra Fitri Kasuarina Fitriani Fitriani Galang Afrian Gesha Ramadhani Grisely ' Hardi ' Hardi - Helmi, Benny Hendriko Pardede, Hendriko Hidayat, Zullaika Hilfa Mora Marito Nst Hilmi Hilmi Humairoh, Fitri Illa Sasmi Herja Intan Dewi Rahayu Ningsih Ismail Mubaraq Jack Elsyandi Piotama Julio Herdi Peuranda Kamaliah ' Kamaliah - Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kartika Aulia Zein Kennedy - Kirmizi -, Kirmizi Kirmizi Ritonga Latifatul Yaswat, Latifatul Laurensia Br Tarigan, Laurensia Br Luthfi, Muhammad M. Rasuli Mahdiyah, Evfi Meilda Wiguna Mela, Nanda Fito Miftah Urrahmi Mirza Masyhur Muhammad Dzaky Muhammad Ilyas Tarigan, Muhammad Ilyas Mustika ' Nasrizal Nawara, Shadiqin Nimatur Roifah Novikasari, Yully Novriandri Putra Ardian Nur Azlina Nur Azlina Nurkholis Fajri Nurmah, Rahmawati Yulijah Nurmawati Nurmawati Nurrahma Dewi, Nurrahma Nursyirwani, Nursyirwani Nurul Azkiah Odiatma, Fajar Oktaviani, Wulan Putri, Nurul Hikmah R. Adri Satriawan Surya Rahman, Nadiah Ocvinitha Raja Adri Satriawan Surya Rasuli ' Ratna Sari Dewi Redian Mulyadati Restu Agusti Rheny Afriana Hanif Ria Nelly Sari Ridy Argi Hasugian, Ridy Argi Rima Aprisa Riri Afrinta Riri Trycia Indra Riska Natariasari Risky, Cindi Amelia Rita Anugerah Ronal Kurniawan Rosfariana Marbun Scania Evana Putri Selvy De Balqis Shafitri, Nurul Shelly Novitasari Shendi Yunita Rizky Stifany Ayuningrum Suci Amelia Putri Superdi ' Syahril Nedi Syarifah Siti Rabiah Taufeni Taufik Triwahyuni, Mustika Tuminah Sinaga Ummi Umaroh Vella Kurniasih Fitri Vince Ratnawati Widya Orin Widya Pangestika Windarti Windarti Wulandari, Rinda Yeni Yustika, Yeni Yesi Mutia Basri Yogi Prastyo Suwandi Yurnita ' Yusuf Raihan Zirman -