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All Journal Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Budi Rohmansyah
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan dan Ukuran Perusahaan terhadap Manajemen Laba Alimah Tamira; Dirvi Surya Abbas; Budi Rohmansyah
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 1 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i1.993

Abstract

The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2020 period with a total sample of 49 companies. The sampling technique uses purposive sampling technique. The analytical method used is panel data regression analysis. This test uses quantitative research methods. The research results show that deferred tax assets, deferred tax expenses and company size have no effect on earnings management.
Sosialisasi : Strategi Akademik Meningkatkan Peringkat Sinta Score Overall (SSO) Eko Sudarmanto; Harimurti Wulandjani; Jennifer Farihatul Bait; Muhammad Abdul Rosid; Budi Rohmansyah; Daniel Rahandri; Abdul Karim
Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 2 No. 2 (2025): April: Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/transformasi.v2i2.1181

Abstract

The Sinta Score Overall (SSO) ranking is a crucial indicator in assessing the academic quality and productivity of lecturers and researchers. However, many academics face challenges in improving their SSO ranking due to a lack of understanding of effective strategies for scientific publication. Therefore, this community service initiative was conducted through a national webinar with the primary objective of providing insights and strategies to academics on how to optimize their SSO. The method employed in this initiative involved dissemination and interactive discussions via a webinar platform, featuring speakers with extensive experience in scientific publication and Sinta ranking. The webinar covered key topics, including high-quality publication strategies, the importance of international collaboration, and the utilization of academic media to enhance research visibility. The results indicate that improving publication quality, expanding collaborative networks, and selecting research topics aligned with global issues are essential steps in increasing SSO. By implementing the right strategies and maintaining consistency in scientific publication, academics can enhance their reputation and expand research collaboration opportunities.
COMPANY SIZE MODERATES: THE EFFECT OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE Dwi Oktaviani; Dhea Ayu Aprilia; Rifska Febriyani; Hakim, Mohamad Zulman; Imam Hidayat; Budi Rohmansyah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i4.544

Abstract

This study aims to determine the effect of profitability, leverage and capital intensity on tax avoidance moderated by company size. The sample of this study was 60 property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2021 - 2023. The results of the study stated that profitability had no effect on tax avoidance, leverage had no effect on tax avoidance while capital intensity had an effect on tax avoidance, and the company size variable was able to moderate the capital intensity, and the company size variable was unable to moderate profitability and leverage variables on tax avoidance in property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023.
Co-Authors Abbas, Dirvi Surya Abdul Karim Alimah Tamira Daniel Rahandri Dhea Ayu Aprilia Dwi Oktaviani Eko Sudarmanto Erma Wati Hakim, Mohamad Zulman Hamdani Hamdani Harimurti Wulandjani Hesty Ervianni Zulaecha Imam Hidayat Jennifer Farihatul Bait Mellani Devita Putri Muhammad Abdul Rosid Rifska Febriyani