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All Journal Jurnal Pendidikan dan Konseling Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Minfo Polgan (JMP) Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Innovative and Creativity Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Jurnal Pengabdian dan Inovasi Masyarakat
Joelianti Dwi Supraptiningsih
Universitas Pertiwi
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Dyah Shinta Kusumaningtyas; Abdul Kodir Zaelani; Joelianti Dwi Supraptiningsih
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 1 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i1.1402

Abstract

Financial reports are a means to present in a structured manner the financial position and financial performance of an entity. Quantitative research is used to research a specific population or sample whose data collection uses research instruments, quantitative data analysis with the aim of testing the established hypothesis. The data to be used in this study is secondary data. Secondary data is data obtained other than from respondents who are the target of the study. The partial test results state that the tax planning variable shows a positive regression coefficient of 0.066 and a calculated t value of 1.742 with a significance value of 0.030 ˂ 0.05. So it can be concluded that partially tax planning has an effect on profit management. In the linear regression equation above, the regression coefficient value of deferred tax burden is 0.672. The resulting value is positive, which means it indicates a one-way influence between the dependent variable of profit management and the independent variable of deferred tax burden. The simultaneous test results state that tax planning and deferred tax burden on profit management show a significance value of 0.021, which is smaller than 0.05. So it can be concluded that tax planning and deferred tax burden together (simultaneously) have an effect on profit management. For further research, it is recommended to add more variables, then add companies from other sectors or use all company sectors as research objects and to be able to increase the research period.
Pengaruh Leverage Dan Profitabilitas Terhadap Opini Audit Going Concern Pada Perusahaan Sektor Kesehatan Yang Terdaftar Di Bursa Efek Indonesia Nona Abigail Sentosa; Joelianti Dwi Supraptiningsih; Herlina Littu
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 9: Agustus 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i9.20584

Abstract

Penelitian ini bertujuan menganalisis pengaruh leverage dan profitabilitas terhadap opini audit going concern pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2025, baik secara parsial maupun simultan. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari laporan keuangan dan laporan auditor independen. Sampel ditentukan melalui teknik purposive sampling, sehingga diperoleh 16 perusahaan dengan total 80 observasi selama lima tahun. Leverage diukur menggunakan Debt to Asset Ratio (DAR), sedangkan profitabilitas diukur dengan Return on Assets (ROA). Analisis data dilakukan menggunakan regresi linear sederhana, regresi linear berganda, dan regresi logistik biner. Hasil penelitian menunjukkan bahwa leverage berpengaruh positif terhadap opini audit going concern, meskipun pengaruhnya melemah ketika dianalisis bersama profitabilitas. Sebaliknya, profitabilitas berpengaruh negatif dan signifikan, di mana seluruh perusahaan yang memperoleh opini going concern memiliki ROA negatif. Secara simultan, kedua variabel berpengaruh signifikan dengan nilai Adjusted R² sebesar 33,7%. Meskipun model regresi logistik mengalami complete separation, hasil pengujian tetap mendukung kesimpulan penelitian. Temuan ini memperkuat Teori Agensi, Teori Sinyal, dan Teori Risiko Audit.
Co-Authors Abdul Kodir Zaelani Ade Irawan Allyya Saputra Arif Hidayat Dyah Shinta Kusumaningtyas Edwin Jonathan Panjaitan Emanuel M. Bayudhirgantara Erni Yulianti Fitrawansyah Habib Ahmad Asegaf Hendri Kartika Andri Herlina Littu Nona Abigail Sentosa Nova Herdina Novita Eka Nuragustin Novy Duwi Yanti Nuri Maharani Pristanto Ria Irawan Siti Nuridah Siti Syarifah Siswanti Sopian Syamsul Bahri Taryanto