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All Journal Asean International Journal of Business Jurnal Ekonomi, Manajemen, Akuntansi
Dian Kurniawati
Perbanas Institute
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Corporate Social Responsibility, Managerial Ability, and Tax Planning On Earning Management Septini Kumalaputri; Dian Kurniawati; Hanifah Setyaningrum
Asean International Journal of Business Vol. 2 No. 2 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v2i2.627

Abstract

Purpose – This study aimed to obtain empirical evidence of the effect of corporate social responsibility, managerial ability, and tax planning on earning management. Methodology/approach – The data used is obtained from the annual financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2019. The sample selection method used in this study is the purposive sampling method and the analysis techniques used are descriptive statistics, panel data regression, classical assumption test, and hypothesis test. Data were collected from 51 manufacturing sector companies that met predetermined sample criteria. Findings – The results of this study empirically prove that corporate social responsibility and tax planning have a positive effect on earning management while managerial ability does not affect earning management.
Pengaruh Rasio Keuangan terhadap Harga Saham Perusahaan Sektor Ritel di Bursa Efek Indonesia (BEI) Riza Zahrotun Nisa; Dian Kurniawati; Umar Al Faruq
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6412

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh earning per share, price earning ratio, price to book value, return on equity, debt to equity ratio, dan dividend yield terhadap harga saham perusahaan sektor ritel yang terdaftar di Bursa Efek Indonesia periode 2016-2022. Sampel sebanyak 10 perusahaan terpilih menggunakan metode purposive sampling. Hasil pengujian menunjukkan debt to equity dan dividend yield tidak berpengaruh terhadap harga saham, sedangkan earning per share, price earning ratio, price to book value, dan return on equity berpengaruh terhadap harga saham. Hasil pengujian secara simultan menunjukkan bahwa pengaruhnya mampu menjelaskan harga saham pada 10 perusahaan sektor ritel yang terdaftar di Bursa Efek Indonesia periode 2016-2022.
Co-Authors Denia Maulani Hanifah Setyaningrum Muhammad Farhan Muhammad Iqbal Riza Zahrotun Nisa Septini Kumalaputri Umar Al Faruq