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All Journal Jurnal Mirai Management Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) Accounting Global Journal Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Bisnis Indonesia Master: Jurnal Manajemen dan Bisnis Terapan JURNAL ILMIAH GEMA PERENCANA E-JURNAL AKUNTANSI
Wisnu Haryo Pramudya
Politeknik Yayasan Keluarga Pahlawan Negara Yogyakarta, Indonesia
Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Determinan Manajemen Laba: Bukti Empiris Ukuran Perusahaan, Leverage, dan Tax Planning pada Perusahaan LQ45 Periode 2022–2025 Wisnu Haryo Pramudya
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7480

Abstract

Earnings management has become a critical issue in financial reporting as it can reduce information quality and mislead investors’ decision-making. Contractual pressures, tax strategies, and firm characteristics are considered key factors influencing managerial incentives to engage in such practices. This study aims to examine the effect of firm size, leverage, and tax planning on earnings management in companies indexed in LQ45 on the Indonesia Stock Exchange during the 2022–2025 period. This research adopts a quantitative approach using secondary data obtained from annual financial reports. The sample consists of 32 companies selected through purposive sampling, resulting in 128 observations. Data analysis was conducted using multiple linear regression with SPSS, including classical assumption tests, coefficient of determination, F-test, and t-test. The results indicate that simultaneously, firm size, leverage, and tax planning have a significant effect on earnings management. Partially, leverage and tax planning have a positive and significant effect on earnings management, while firm size has no significant effect. These findings suggest that contractual pressure and tax planning strategies encourage earnings management practices, whereas stronger monitoring mechanisms in larger firms tend to limit opportunistic behavior. This study contributes to the development of agency theory and provides practical implications for managers, investors, and regulators in improving the quality of financial reporting.
Tata Kelola Gereja: Sebuah Tinjauan Sistematis Literatur Wisnu Haryo Pramudya; Julianto Agung Saputro; Atika Jauharia Hatta
JURNAL ILMIAH GEMA PERENCANA Vol 4 No 2 (2025): Jurnal Ilmiah Gema Perencana
Publisher : POKJANAS Bekerja Sama Biro Perencanaan dan Penganggaran, Sekretariat Jenderal Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61860/jigp.v4i2.260

Abstract

This study is a qualitative research that aims to systematically examine the scholarly literature on church governance over the past three decades, with a focus on identifying key concepts, practices, challenges, and opportunities in church management from theological, organizational, and cultural perspectives. The primary issue addressed is the absence of a conceptual consensus and clear indicators of ecclesiastical governance success, as well as the lack of studies integrating systematic approaches across traditions and disciplines. This research addresses a gap in the literature by providing a comprehensive and systematic review of the evolution and practices of church governance. Utilizing the Systematic Literature Review (SLR) method based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines and the Scopus database, 20 selected scholarly articles were analyzed thematically and bibliometrically. The analysis reveals that church governance has evolved from hierarchical and centralized models toward more participatory and contextual patterns, influenced by social, political, and theological dynamics. The findings also highlight the importance of integrating Gospel values, transparency, congregational participation, and sensitivity to local contexts in designing governance models that are relevant in the modern era. Nonetheless, normative, structural, and cultural challenges remain significant obstacles to effective and inclusive church management practices.
Co-Authors Ani Sri Murwani Kumala Kapti Ani Sri Murwani Kumoro Kapti Atika Jauharia Hatta Hambali Herutono, Slamet Julianto Agung Saputro Nafi’ Inayati Zahro Rahimah Saputri, Evieana Riesty Slamet Herutono Slamet Herutono Slamet Herutono Wuku Astuti