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All Journal 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.
Analisis Pengaruh Penerapan Green Accounting, Kinerja Lingkungan Dan Pengungkapan Corporate Social Responsibility Terhadap Return Saham Sekar Arum Nurlatifah; Annafi Indra Tama
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 2 (2024): 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.v15i2.10203

Abstract

Abstract This study aims to provide information for investors and company managers in understanding the factors that influence stock returns. It also highlights the importance of sustainability strategies in increasing investment attractiveness. In the capital market, PT Unilever Indonesia Tbk faced a 30.95% year-to-date decline in share price. To deal with this situation, the company took strategic initiatives by prioritizing ecosystem preservation efforts. This step is expected to improve investor interest and optimize stock returns. This study aims to investigate the impact of green accounting, environmental performance and corporate social responsibility disclosure on stock returns. This research methodology uses classical assumption tests and unbalanced data regression analysis using the help of E-Views 12 software. The type of data used is secondary data obtained from non-cyclical consumer sector companies listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling technique covering the period 2020-2022, resulting in 31 sample companies as research subjects. The findings of this study found that the application of green accounting and environmental performance has an influence on stock returns. while the disclosure of corporate social responsibility has no influence on stock returns. Keywords: green accounting; environmental performance; csr; stocks return.
Co-Authors Hadi Nasbey Indrawan Eko Putranto Laysa Khamislihi Nurlaila Maysaroh C Sekar Arum Nurlatifah