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All Journal IKRA-ITH EKONOMIKA Jurnal Ilmiah Ilmu Manajemen (JUIIM)
Zulaecha, Hesty Ervianni
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Economics, Econometrics & Finance

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Pengaruh Struktur Aset, Kebijakan Dividen, Pertumbuhan Penjualan dan Ukuran Perusahaan Terhadap Kebijakan Hutang Nurjanah, Siti; Zulaecha, Hesty Ervianni; Hamdani, Hamdani; Pambudi, Januar Eky
Jurnal Ilmiah Ilmu Manajemen Vol 4 No 2 (2022): Juli: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/juiim.v4i2.398

Abstract

The purpose of this study was to determine the effect of managerial ownership, ios, and leverage on earnings quality in consumer goods industry companies listed on the Indonesian stock exchange. The research time period used is 4 years, namely the 2016-2021 period. The population of this study includes all companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 12 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 10 . data processing program.The results showed that managerial ownership had a positive effect on earnings quality, while ios and leverage had no effect on earnings quality.
PENGARUH LEVERAGE, UKURAN PERUSAHAAN, CAPITAL INTENSITY, PROFITABILITAS DAN BIAYA OPERASIOANL TERHADAP PAJAK PENGHASILAN BADAN Tasrullah, Tatang; Zulaecha, Hesty Ervianni; Hidayat, Imam; Kimsen, Kimsen
Jurnal Ilmiah Ilmu Manajemen Vol 4 No 2 (2022): Juli: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/juiim.v4i2.400

Abstract

The purpose of this study is to examine the effect of Leverage, Company Size, Capital Intensity, Profitability and operating costs on Corporate Income Tax. The population in this study consisted of coal mining sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. A sample of 8 companies used in this study was determined by the purposive sampling method. The data used are secondary data. Data analysis was performed with descriptive statistics using panel data regression analysis techniques. The empirical results of this study indicate that Leverage has a significant positive effect, and Firm Size has a significant negative effect. Meanwhile, Capital Intensity, Profitability and operating costs have no effect on Corporate Income Tax.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS dan KOMISARIS INDEPENDEN TERHADAP MANAJEMEN PAJAK Irmadina, Zahra Puji; Zulaecha, Hesty Ervianni; Hidayat, Imam; Rachmania, Dewi
Jurnal Ilmiah Ilmu Manajemen Vol 4 No 2 (2022): Juli: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/juiim.v4i2.402

Abstract

The purpose of this study was to determine the effect of firm size, leverage, profitability, independent board of commissioners listed on the Indonesia Stock Exchange (IDX). The time period used is 5 years, namely the 2017-2021 period. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique used purposive sampling technique. Based on the criteria that have been set in the period of 42 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that firm size had no significant effect on tax management, leverage had no significant effect on tax management and profitability had a significant effect on tax management, independent commissioners had a positive effect on tax management, and simultaneously firm size, leverage, profitability and independent commissioners were simultaneously Together they affect tax management.
Persistensi Laba : Arus Kas Operasi, Tingkat Utang, dan Book Tax Differences Di moderasi Kepemilikan Manajerial Rahayu, Putri; Zulaecha, Hesty Ervianni
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

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Abstract

Penelitian ini dilakukan dengan tujuan agar bisa dilakukan analisis terkait ada tidaknya pengaruh yang diterima presistensi laba dari arus kas operasi, tingkat utang, dan book tax differences yang dimoderasi oleh kepemilikan manajerial. Analisis dilakukan menggunakan laporan tahunan perusahaan yang terdaftar di sektor infrastuktur di Bursa Efek Indonesia (BEI) selama periode 2021-2024. 15 perusahaan infrastruktur dijadikan sebagai populasi dalam studi ini yang ditentukan dengan memanfaatkan teknik purposive sampling, dimana data penelitian dianalisis dengan memanfaatkan teknik analisis statistik deskriptif dan analisis regresi data panel dengan memanfaatkan microsoft excel dan software Eviews 12. Temuan penelitian memperlihatkan bahwa presistensi laba tidak menerima pengaruh dari arus kas operasi, presistensi laba tidak menerima pengaruh dari tingkat utang, presistensi laba tidak menerima pengaruh dari book tax differences, pengaruh yang diterima presistensi laba dari arus kas operasi tidak dimoderasi oleh kepemilikan manajerial, pengaruh yang diterima presistensi laba dari tingkat utang tidak dimoderasi oleh kepemilikan manajerial, pengaruh yang diterima presistensi laba dari book tax differences dimoderasi oleh kepemilikan manajerial.
Co-Authors Hamdani Hamdani Imam Hidayat Irmadina, Zahra Puji KIMSEN, KIMSEN Pambudi, Januar Eky Rachmania, Dewi Rahayu, Putri Siti Nurjanah Tasrullah, Tatang