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All Journal Jurnal Ilmiah Edunomika (JIE) International Journal of Economy, Education and Entrepreneurship (IJE3)
Yanti Budiasih
Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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THE EFFECT OF PROFITABILITY, BOOK TAX DIFFERENCE AND TAX PLANNING ON INCOME MANAGEMENT IN AUTOMATICALLY SUB-SECTOR MANUFACTURING COMPANIES AND COMPONENTS REGISTERED IN INDONESIA STOCK EXCHANGE Rayza Yonivan Bramasta; Yanti Budiasih
International Journal of Economy, Education and Entrepreneurship Vol. 1 No. 1 (2021): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v1i1.3

Abstract

The purpose of this study is to determine the effect of profitability (net profit margin), book-tax differences, and tax planning on earnings management in Automotive Sub-Sector Manufacturing Companies and Components Listed on the Stock Exchange for the 2014-2019 Period. The method used in preparing this thesis is a quantitative method using secondary data based on the company’s financial statements that researchers got from the Indonesia Stock Exchange (IDX). The data analysis method used is the classical assumption test (normality test, multicollinearity test, heteroscedasticity test and autocorrelation test) and hypothesis testing (multiple linear regression, t-test, F test and coefficient of determination). The results of this study indicate. Partially profitability does not have a significant effect on earnings management. Permanent difference partially has a significant effect on earnings management. Temporary differences partially have a significant effect on earnings management. Tax planning partially does not have a significant effect on earnings management
THE EFFECT OF PER CAPITA EXPENDITURE ON POVERTY WITH THE HUMAN DEVELOPMENT INDEX AS A MODERATING VARIABLE Yanti Budiasih; Supiati Supiati; Eko Budi Lestari; Bhaswarendra Guntur Hendratri; Heri Setiawan
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13278

Abstract

Abstract This research is quantitative research with an explanatory approach, namely making a number of previous studies related to Per Capita Expenditure, Human Development Index, and Poverty like a reference mirror which is used as the main source in finding elements of novelty and research gaps in the research being carried out. The data used in the research is secondary data that researchers obtained from the annual reports of the Central Statistics Agency from 2017 to 2024 respectively. Researchers analyzed these data using the smart PLS 4.0 analysis tool in several sequential stages, namely validity testing, reliability testing and path coefficients. The result in this researc show the Per Capita Income variable can have a positive relationship and a significant influence on the Poverty variable because the P-Values value is below the 0.05 significance level, namely 0.008. This is because the greater the per capita expenditure, the more people's consumption costs will increase and in the end it will bring people closer to the brink of poverty and even into it. Apart from that, in the second hypothesis which can be seen from the second row of the third table, the Path Coefficient can be concluded if the Human Development Index variable cannot strengthen the influence of the Per Capita Expenditure variable on Poverty because the higher the Human Development Index makes people smarter and less willing to spend their money on things. which is not urgent. These results were obtained from the P-Values which were above the significance level of 0.232. Thus, the first hypothesis in this research can be accepted, while the second hypothesis cannot be accepted. Keywords: Per Capita Expenditure, Poverty, Human Development Index
Co-Authors Bhaswarendra Guntur Hendratri Eko Budi Lestari Heri Setiawan Rayza Yonivan Bramasta Supiati Supiati