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Komang Fridagustina Adnantara
Universitas Triatma Mulya
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The Effect of Other Comprehensive Income, Leverage, and Profitability on Profit Management in LQ45 Index Companies Listed on the Indonesia Stock Exchange for the 2020-2023 Period Juliantari, Ni Luh Manik; Adnantara, Komang Fridagustina; Adi, I Ketut Yudana
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 2 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i2.829

Abstract

The main objective of this study is to analyze the effect of other comprehensive income, leverage and profitability on earnings management in LQ45 index companies listed on the IDX for the 2020-2023 period. The research method used is quantitative, with a sample of 96 companies. The results of the study indicate that other comprehensive income and leverage do not have a partial effect on earnings management. While profitability has a positive effect on earnings management. This shows that the higher the profitability, the higher the level of opportunity for managers to practice earnings management. The variables other comprehensive income, leverage and profitability simultaneously affect earnings management.
Integrating Ethics to Heart: Between Bureaucratization and Democratic Accountability on Government Auditor Purnamawati, I Gusti Ayu; Adnantara, Komang Fridagustina
Bali Membangun Bali: Jurnal Bappeda Litbang Vol 6 No 3 (2025): Desember 2025
Publisher : Badan Riset dan Inovasi Daerah Provinsi Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51172/jbmb.v6i3.477

Abstract

Purpose: This study analyzes the ethics and professionalism of government auditors of the Financial and Development Supervisory Agency of the Bali Provincial Representative Office. Research methods: The total sample of 65 people. This study employs a quantitative approach, utilizing a questionnaire with a 1-5 Likert scale for data collection. The analysis model uses Structural Equation Modeling. Findings: The study results indicate that professional ethics, education, and experience greatly influence the professionalism of government auditors. Suppose the government and institutions can implement measures to prevent fraud and budget irregularities early. In that case, clean, transparent, and accountable budget implementation principles can be implemented properly and comprehensively. Implication: Although public sector control has been largely overlooked in political theory, Aristotle, John Stuart Mill, and Max Weber emphasized the importance of the audit function to ensure that the power of public administration is not too broad, highlighting various aspects to shape its character. The Financial and Development Supervisory Agency will be effective if it carries out its functions and authorities properly and monitors and internally reports any deviations in budget implementation in the government and institutions.
Membangun Kepatuhan Wajib Pajak PBB-P2: Peran Pengetahuan Perpajakan, Insentif Pajak, dan Kepercayaan kepada Pemerintah di Kabupaten Nagekeo, NTT Gu, Prisila Parisca Lepe; Adnantara, Komang Fridagustina; Junipisa, Ni Made Ernila
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6592

Abstract

Kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan sektor Perdesaan dan Perkotaan (PBB-P2) merupakan salah satu aspek utama dalam optimalisasi penerimaan pajak daerah yang berkontribusi signifikan terhadap peningkatan Pendapatan Asli Daerah (PAD) serta pembiayaan pembangunan daerah. Namun, di Kabupaten Nagekeo, Nusa Tenggara Timur (NTT), tingkat kepatuhan wajib pajak dalam memenuhi kewajiban pembayaran PBB-P2 masih menjadi perhatian, karena realisasi penerimaan pajak belum mencapai target yang telah ditetapkan pemerintah daerah. Kondisi ini mengindikasikan adanya berbagai faktor yang memengaruhi perilaku kepatuhan wajib pajak. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan perpajakan, insentif pajak, dan kepercayaan kepada pemerintah terhadap kepatuhan wajib pajak PBB-P2 di Kabupaten Nagekeo. Penelitian ini menggunakan data primer yang diperoleh melalui penyebaran kuesioner secara daring menggunakan Google Form, serta didukung dengan data sekunder sebagai pelengkap informasi penelitian. Sampel penelitian berjumlah 398 responden yang tersebar secara proporsional di tujuh kecamatan di Kabupaten Nagekeo. Teknik pengambilan sampel menggunakan purposive sampling yang diperkuat dengan perhitungan menggunakan rumus Slovin. Teknik analisis data yang digunakan adalah analisis regresi berganda berbasis Partial Least Square (PLS) dengan bantuan aplikasi SmartPLS versi 3.0. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan, insentif pajak, dan kepercayaan kepada pemerintah berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dalam membayar PBB-P2 di Kabupaten Nagekeo, NTT.
Co-Authors Adi, I Ketut Yudana Anastasia Ni Made Natalina Dewa Ayu Nyoman Yogi Linggasari Dewi, Ni Nyoman Sri Rahayu Trisna Gde Herry Sugiarto Asana Gu, Prisila Parisca Lepe I Gusti Ayu Purnamawati Irmawati Juliantari, Ni Luh Manik Khisya Wulandari Komang Krishna Yogantara Laras Oktaviani Made Yudi Darmita Ni Komang Sariasih Ni Luh Putu Juliana Asih Ikaraini Ni Luh Sili Antari Ni Made Ernila Junipisa Ni Made Yuliana Yunita Ni Nyoman Sri Rahayu Trisna Dewi Ni Putu Dila Ristya Rahayu Ni Putu Intan Eka Sari Putu Ayu Putri Padmini Tiara Kusuma Dewi Tiara Kusuma Dewi Wahyu Agustini