Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Intelektual : Jurnal Penelitian Dosen Akuntansi
Anggun Yuliana, Khrisna
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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

Found 2 Documents
Search

 1 
Pengaruh Ukuran Perusahaan pada Perusahaan Manufaktur Sektor Property, Real Estate dan Building Construction yang terdaftar di Bursa Efek Indonesia Tahun 2017-2020 Anggun Yuliana, Khrisna; Sulivyo, Lod; Maya Dewi, Faye
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1247.683 KB) | DOI: 10.61635/jin.v1i2.99

Abstract

Introduction/Main Objectives: To investigate the impact of company size, tax planning, and leverage on earnings management in property, real estate, and building construction companies listed on the IDX from 2017 to 2020. Background Problems: Violating Financial Accounting Standard 44 concerning Accounting for Real Estate Activities (PSAK 44) applies to companies engaged in real estate, even though real estate is not the company's main business. Novelty: Used to obtain secondary data for this research, which uses quantitative methods and financial reporting. Research Methods: Purposive sampling method with a total of 63 property, real estate, and building construction companies for 2017 to 2020, a sample of 21 companies with SPSS 25.  Finding/Results: That company size and tax planning have a negative and significant effect on earnings management and Leverage has no effect on earnings management and the results (f-test) simultaneously have an effect on earnings management. Conclusion: Firm size has a negative impact, tax planning has a negative impact, financial leverage has no earnings management, and claims company size, tax planning, and financial leverage have an impact.
Analisis Sistem Pengendalian Intern, Siklus Pendapatan Untuk Keberlanjutan Perusahaan Merida; Anggun Yuliana, Khrisna; Pratama, Ardiansyah
JOURNAL INTELEKTUAL Vol 2 No 1 (2023): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i1.107

Abstract

Introduction/Main Objectives: To know and analyze the internal control system, Revenue Cycle for Company Sustainability, by Testing Internal Control System Variables, Income on Company Sustainability. Background Problems: The current development of globalization has caused business competition between companies to become increasingly stringent in achieving the principles of efficiency, effectiveness and economy. Novelty: Retesting variables at different companies with different methods. Research Methods: A sample of 34 respondents was taken, with the analytical tool used, namely SPSS. Finding/Results: This study shows that the Internal Control System variable has a positive and significant effect on Company Sustainability and the Revenue Cycle has no positive and insignificant effect on Company Sustainability. Conclusion: The internal control system and corporate cycle of the companies analyzed have very good corporate sustainability.
Co-Authors Ardiansyah Pratama, Ardiansyah Maya Dewi, Faye Merida Sulivyo, Lod