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All Journal SENTRI: Jurnal Riset Ilmiah Jurnal Akuntansi Trisakti PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Ahmad Kurniadi
Universitas Tanjungpura
Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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PENGARUH PROFITABILITAS DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Syarif M Helmi; Ahmad Kurniadi; Muhammad Khairul Anam; Soraya Nurfiza
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.15496

Abstract

The research was aimed to test and analyze the effect of profitability and audit quality on profit management moderated by company size. The type of research used is quantitative. The population in this study was sector companies listed on the Indonesia Stock Exchange in 2016-2020. In determining the sample of this study through purposive sampling technique obtained by 37 companies for five years and after going through outlier data, 141 data were obtained that were worthy of testing. The data analysis technique used moderated regression analysis with the help of SPSS 25 as a tool for testing. The results showed that profitability affects profit management, audit quality affects profit management, company size is unable to moderate the effect of profitability on profit management, and company size is able to moderate the impact of audit quality on profit management. The contribution of this research is to develop literature related to agency theory which is associated with the dependent variable and to provide information to companies and investors regarding the factors that can influence earnings management practices.
PENGARUH PROFITABILITAS DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Syarif M Helmi; Ahmad Kurniadi; Muhammad Khairul Anam; Soraya Nurfiza
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.15496

Abstract

The research was aimed to test and analyze the effect of profitability and audit quality on profit management moderated by company size. The type of research used is quantitative. The population in this study was sector companies listed on the Indonesia Stock Exchange in 2016-2020. In determining the sample of this study through purposive sampling technique obtained by 37 companies for five years and after going through outlier data, 141 data were obtained that were worthy of testing. The data analysis technique used moderated regression analysis with the help of SPSS 25 as a tool for testing. The results showed that profitability affects profit management, audit quality affects profit management, company size is unable to moderate the effect of profitability on profit management, and company size is able to moderate the impact of audit quality on profit management. The contribution of this research is to develop literature related to agency theory which is associated with the dependent variable and to provide information to companies and investors regarding the factors that can influence earnings management practices.
Audit Quality dan Tax Avoidance dimediasi oleh Earning Management Syarif M Helmi; Ahmad Kurniadi
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 2 (2025): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i2.573

Abstract

This study aims to examine the influence of audit quality on tax avoidance, mediated by earnings management. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017–2020. The study employed a purposive sampling method, resulting in 113 companies meeting the criteria for analysis and processing using SPSS 25 software. The data analysis techniques used in this study include descriptive statistics, classical assumption tests, path analysis, hypothesis testing, simple linear regression analysis, and intervening (mediation) effect testing. The results of this study indicate that audit quality influences tax avoidance, audit quality influences earnings management, earnings management influences tax avoidance, and indirectly, audit quality through earnings management does not have an effect on tax avoidance.
Mengatasi Middle Income Trap (MIT) Menuju Indonesia Emas 2045 Arina Azwani; Ahmad Kurniadi
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 8 (2026): SENTRI : Jurnal Riset Ilmiah, Agustus 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i8.7026

Abstract

Penelitian ini bertujuan menganalisis pengaruh pendapatan per kapita dan Indeks Pembangunan Manusia (IPM) terhadap pertumbuhan ekonomi (GDP) Indonesia dalam upaya keluar dari Middle Income Trap (MIT) menuju Indonesia Emas 2045. Data time series tahun 1994 – 2024 diperoleh dari World Bank dan BPS, dianalisis menggunakan pendekatan Autoregressive Distributed Lag (ARDL). Hasil estimasi ARDL Bounds Testing mengonfirmasi adanya hubungan kointegrasi (jangka panjang) yang valid antara pertumbuhan ekonomi, pendapatan per kapita, dan IPM (F-statistik = 6,229, signifikan pada taraf 1%). Model Error Correction Model (ECM) menunjukkan bahwa guncangan pada pertumbuhan ekonomi Indonesia periode 1994–2024 terkoreksi sangat cepat menuju keseimbangan jangka panjangnya (koefisien ECT = −1,1655; signifikan pada taraf 1%). Dalam jangka pendek, perubahan IPM periode berjalan terbukti menjadi pendorong signifikan bagi pertumbuhan ekonomi, sementara pengaruh individual pendapatan per kapita dan IPM dalam jangka panjang tidak signifikan secara statistik akibat multikolinearitas yang kuat antarkeduanya (korelasi 0,967), meskipun kontribusi gabungan keduanya terhadap pertumbuhan ekonomi terbukti nyata melalui uji kointegrasi. Temuan ini mengindikasikan bahwa strategi keluar dari MIT perlu mengintegrasikan penguatan kualitas sumber daya manusia dan pemerataan pendapatan secara berkelanjutan, tidak hanya mengandalkan pertumbuhan ekonomi jangka pendek semata.
Co-Authors Arina Azwani Muhammad Khairul Anam Soraya Nurfiza Syarif M. Helmi