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All Journal Jurnal Interpretasi Hukum Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Vanessa Chandra
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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PENGARUH PROFITABILITAS, LEVERAGE DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Vanessa Chandra; Jhon Raphael Saragih
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1390.083 KB) | DOI: 10.31955/mea.v6i3.2446

Abstract

This study aims to examine the relationship between Profitability, Leverage, and Deferred Tax Expense on Earnings Management in Agricultural Sector Companies listed on the Indonesia Stock Exchange 2016-2021. This research is a quantitative research with research data is secondary data. The population in this study amounted to 31 companies. The sampling method is purposive sampling in order to obtain a total sample of 7 companies. The analysis technique used is statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing. The results of this study indicate that partially profitability has no effect and no significant on earnings management, leverage has a significant positive effect on earnings management, and deferred tax expense has a significant negative effect on earnings management. Simultaneously shows that profitability, leverage, and deferred tax expense have a significant effect on earnings management.
Tinjauan Yuridis Putusan Nomor 123/Pid.Sus/2020/PN Olm Tentang Tindak Pidana Pencabulan Anak Dewi Ervina Suryani; Vanessa Chandra; Agnes Yolanda Siburian; Ameta Grace Simbolon
Jurnal Interpretasi Hukum Vol. 5 No. 1 (2024): Jurnal Interpretasi Hukum
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/juinhum.5.1.8614.876-880

Abstract

Hakim di Indonesia masih mengedepankan retributive justice atau menekankan keadilan pada pembalasan, sehingga lebih mengarah pada pelaku dan mengesampingkan hak-hak korban.Tujuan dari penelitian tersebut untuk mengetahui penegakan hukum pada pelaku tindak pencabulan terhadap anak dan agar memahami bentuk dari perlindungan hukum terhadap korban pencabulan yang dilakukan terhadap anak dalam putusan 123/Pid/Sus/2020/PN Olm. Penelitian ini merupakan penelitian normatif dan menggunakan analisis data kualitatif. Bentuk perlindungan hukum yang dapat diberikan kepada anak sebagai korban tindak pidana yaitu restitusi, kompensasi dan rehabilitasi. Namun faktanya hakim dalam memutus perkara anak sebagai korban tindak pidana tidak menyebutkan bentuk perlindungan hukum sebagaimana yang diamanahkan dalam Undang-Undang tersebut.
Co-Authors Agnes Yolanda Siburian Ameta Grace Simbolon Dewi Ervina Suryani Jhon Raphael Saragih