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All Journal Jurnal Ilmiah Swara MaNajemen (Swara Mahasiswa Manajemen) Journal of Management Accounting, Tax and Production
Miranda Miranda
Universitas Pamulang
Economics, Econometrics & Finance Education Library & Information Science Physics Social Sciences

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Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return on Assets Pada PT Bumi Serpong Damai Tbk Periode 2013 - 2021 Argita Sri Cahyani; Miranda Miranda; Wilinda Apriyanti
Jurnal Ilmiah Swara MaNajemen (Swara Mahasiswa Manajemen) Vol 3, No 2 (2023): Jurnal Ilmiah Swara MaNajemen (Swara Mahasiswa Manajemen)
Publisher : Program Studi Manajemen Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jism.v3i2.30006

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return on Assets pada PT Bumi Serpong Damai Tbk Periode 2013 – 2021. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan metode asosiatif. Populasi dalam penelitian ini adalah seluruh laporan PT Bumi Serpong Damai Tbk yang terdaftar di BEI. Sedangkan sampel yang digunakan adalah Neraca dan Laporan Laba Rugi pada PT Bumi Serpong Damai Tbk dari tahun 2013 – 2021. Metode analisis data menggunakan uji regresi linier berganda. Hasil penelitian menunjukkan bahwa Current Ratio tidak berpengaruh signifikan terhadap Return on Assets. Debt to Equity Ratio berpengaruh signifikan terhadap Return on Assets. Secara simultan CR dan DER tidak berpengaruh signifikan terhadap Return on Assets.
Tax Planning, Deferred Tax Assets, Tax Avoidance and Earnings Management: Empirical Study on Basic Materials Sector Companies Miranda Miranda; Imar Halimah
Journal of Management Accounting, Tax and Production Vol. 4 No. 1 (2026): Maret 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v4i1.8148

Abstract

The purpose of this study is to provide empirical evidence regarding the influence of tax planning, deferred tax assets, and tax avoidance on profit management in companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Through the purposive sampling technique, 155 observations were obtained that became research samples, which came from 31 companies that met the research criteria. In addition, this study uses a quantitative method with panel data regression analysis techniques as the analysis method. Based on the research that has been conducted, it is obtained that tax planning and deferred tax assets have an effect on profit management, while tax avoidance has no effect on profit management. The implication of this study is that companies are expected to be more careful in setting tax policies so as not to encourage opportunistic profit management practices.
Co-Authors Argita Sri Cahyani Imar Halimah Wilinda Apriyanti