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All Journal Jurnal Fakultas Ekonomi : OPTIMAL JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR)
Annafi Indra Tama
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Economics, Econometrics & Finance

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THE EFFECT OF DEFERRED TAX ASSETS, CURRENT TAX EXPENSES AND LEVERAGE ON PROFIT MANAGEMENT Diana Fajarwati; Nurlaila Maysaroh C; Annafi Indra Tama; Indrawan Eko Putranto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1370

Abstract

The purpose of this research is to measure and determine whether Deferred Tax Assets, Current Tax Expenses, and Leverage have an effect on Earning Management. Research objects in manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2016 - 2018. The research method uses quantitative research and purposive sampling data collection techniques according to the criteria, a sample of 74 observational data for three years. The researcher analyzed the data using Multiple Regression, using an analysis tool in the form of SPSS. From the discussion, it is found that (1) deferred tax assets have no positive effect on earnings management, (2) current tax expense has no positive effect on earnings management, and (3) Leverage has no positive effect on earnings management.
Pengaruh Kepemilikan Kas, Rasio Pengungkit Dan Margin Laba Bersih Terhadap Perataan Laba Laysa Khamislihi; Annafi Indra Tama
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i1.4563

Abstract

The purpose of this study is to test the effect of cash holdings, leverage ratios and net profit margins with income smoothing. This study uses statistical methods with the type of research that is quantitative. The sampling method in this study is purposive sampling with data sources from the consolidated reports of companies that are included in the manufacturing group in the consumer goods industry. The research period used is from 2017 to 2019. The number of samples used in each period is 24 company samples, so 72 samples are obtained throughout the period in this study. Data analysis was carried out using a logistic regression analysis model and processed with SPSS (Statistical Product and Service Solution) software version 25. The results of this study indicate that Cash Ownership, Leverage Ratio and net profit margin have no effect on Income Smoothing.
PENGARUH REALISASI PENDAPATAN PAJAK DAERAH DAN PENDAPATAN RETRIBUSI TERHADAP TINGKAT PENGANGGURAN DENGAN DIMODERASI OLEH BELANJA MODAL ANNAFI INDRA TAMA
JRAK: Journal of Accounting Research and Computerized Accounting Vol 7 No 1 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to find out about the effect of the realization of local tax and levies revenues to the unemployment and moderated by capital expenditure in 33 provinces in Indonesia. Audited Financial statement of 33 Province for period 2013 to 2015 are used in this research. Using moderated regression analysis, the results showed only levies are a significant negative effect to the unemployment while local taxes and capital expenditure has no effect to unemployment. Capital spending could not moderate the effect of local taxes and levies to unemployment.
Pengaruh Kepemilikan Kas, Rasio Pengungkit Dan Margin Laba Bersih Terhadap Perataan Laba Laysa Khamislihi; Annafi Indra Tama
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i1.4563

Abstract

The purpose of this study is to test the effect of cash holdings, leverage ratios and net profit margins with income smoothing. This study uses statistical methods with the type of research that is quantitative. The sampling method in this study is purposive sampling with data sources from the consolidated reports of companies that are included in the manufacturing group in the consumer goods industry. The research period used is from 2017 to 2019. The number of samples used in each period is 24 company samples, so 72 samples are obtained throughout the period in this study. Data analysis was carried out using a logistic regression analysis model and processed with SPSS (Statistical Product and Service Solution) software version 25. The results of this study indicate that Cash Ownership, Leverage Ratio and net profit margin have no effect on Income Smoothing.
Kajian Kemandirian Keuangan Rumah Sakit Umum Daerah Sebagai Badan Layanan Umum Daerah Annafi Indra Tama
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 12 No 2 (2018): Optimal: Jurnal Ekonomi dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/optimal.v12i2.1686

Abstract

Penelitian ini bertujuan untuk melakukan kajian terhadap kemandirian keuangan setelah ditetapkan sebagai Badan Layanan Umum Daerah (BLUD) dan mengkaji pengaruhnya terhadap kualitas pelayanan. Hipotesis dalam penelitian ini adalah adanya suatu kemajuan kemandirian keuangan setalah ditetapkan sebagai BLUD dan kualitas pelayanan semakin baik pula. Objek penelitian ini adalah Laporan keuangan rumah sakit umum daerah Kota Bekasi dan laporan akuntabilitas dan kinerja instansi pemerintah serta dokumen lainnya. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif non eksperimen. Hasil penelitian ini menunjukkan bahwa kemandirian keuangan rumah sakit semakin baik dari tahun ketahun setelah ditetapkan sebagai badan layanan umum daerah pada tahun 2009, dari hasil penelitian diperoleh rata-rata nilai kemandirian yaitu sebasar 435,62% dengan kategori delegatif. Mulai dari tahun 2009 sampai dengan 2016 pada penelitian ini tingkat kemandirian keuangan rumah sakit berada pada nilai > 100% yang masuk kedalam kategori delegatif artinya tidak adanya campur tangan sama sekali yang dilakukan oleh pemerintah.
Co-Authors Hadi Nasbey Indrawan Eko Putranto Laysa Khamislihi Laysa Khamislihi Nurlaila Maysaroh C