Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal Jurnal Kontemporer Akuntansi
Ishak Ramli
Program Studi Magister Akuntansi, Universitas Tarumanagara Jakarta
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
DETERMINAN MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI MODERASI PADA PERUSAHAAN DAGANG DI INDONESIA Angela Rusdikartini P.; Ishak Ramli; MF Djeni Indrajati
Jurnal Kontemporer Akuntansi Volume 3, No.1, Maret 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and examine why good corporate governance (GCG), financial distress, and tax avoidance affect earnings management with audit quality as a moderating variable. The population of this study are trading companies listed on the Indonesia Stock Exchange during the 2016-2020 period with a total of 270 companies. Based on the research limits set, 173 companies were selected as research samples. Hypothesis testing using Partial Least Square path analysis with SmartPLS 3.2.9 software. The results of this study indicate that the variable of good corporate governance (GCG) affects earnings management negatively and not significantly, financial distress affects earnings management positively and significantly, tax avoidance affects earnings management positively and not significantly with the measurement of the book-tax difference. Company audit quality moderates the effect of good corporate governance (GCG) positively and not significantly, company audit quality moderates the effect of financial distress positively and significantly on earnings management, corporate audit quality moderates the effect of tax avoidance negatively and insignificantly on earnings management.
DINAMIKA STRUKTUR MODAL PERBANKAN Nerissa Arviana; Ishak Ramli; Kurniati W Andini
Jurnal Kontemporer Akuntansi Volume 3, No.2, September 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine whether taxes, credit, size of liquidity and bank profitability affect the bank's capital structure and whether the bank's capital structure affects the bank's liquidity and profitability. This study uses 93 samples, namely 31 banks listed on the Indonesian stock exchange in the 2018-2020 period. The results of this study indicate that taxes, firm size, liquidity and profitability affect the capital structure and capital structure affects liquidity and profitability
Co-Authors Angela Rusdikartini P Angela Rusdikartini P. Kurniati W Andini MF Djeni Indrajati MF Djeni Indrajati Nerissa Arviana