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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Accounting Progress
Herdiansyah, Endra
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Economics, Econometrics & Finance Education Social Sciences

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The effect of tax planning and deferred tax expense on earnings management Herdiansyah, Endra; Septiawan, Budi; Ikhsan, Sugiyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.643 KB) | DOI: 10.32670/fairvalue.v5i1.2259

Abstract

This study aimed to analyze the effect of Tax Planning and Deferred Tax Expense to Earnings Management. The independent variable is Tax Planning and Deferred Tax Expense and the dependent variable is the Earnings Management. Data were obtained from the financial statement of 6 manufacturing companies in food and beverages sub-sector listed on Indonesia Stock Exchange in the period 2014-2018. The study uses Multiple Linear Regression Test as the data analysis method. The results show that Tax Planning partially has not a significant positive effect to Earnings Management and Deferred Tax Expense partially have a significant positive effect to Earnings Management. Simultaneously, Tax Planning and Deferred Tax Expense had an effect to Earnings Management.
Increased competency in preparing feasibility study documents for pasteurized milk processing business Rostiana, Endang; Ratnamiasih, Ina; Ratifah, Ifa; Herdiansyah, Endra; Baihaqi, Muhammad Iqbal; Gumilar, Dedi
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 5 No. 1 (2024)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v5i1.21437

Abstract

This study aims to analyze the business feasibility of the pasteurized milk production reactivation program in the Milk Processing (MP) business unit.  Feasibility analysis is carried out based on technical and production aspects, market and marketing aspects, management and human resource aspects, and financial aspects. The research method uses business feasibility analysis methods with observation, interview, and literature study approaches. The data collected consists of primary data and secondary data. Primary data collected in the form of questionnaires given to consumers in expressing their opinions on marketing aspects.  Furthermore, the secondary data used includes financial statements, sales reports, and production reports of the MP business unit of PT Agronesia. The results showed that the plan to re-operate the MP-BMC business unit of PT. Agronesia with a planned production of three products, namely pasteurized milk, yogurt, and ice cream estimated in the next 10 years is feasible to run. This feasibility is viewed from the financial aspect by calculating investment criteria, namely Net Present Value (NPV), Interest Rate of Return (IRR), Net Benefit Cost Ratio (B/C Ratio), and Pay Back Period (PBP), which is supported by the feasibility of other business managerial aspects.
Pengaruh Arus Kas Dan Laba Bersih Terhadap Harga Saham Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 – 2022 Arseto, Dedy Dwi; Winda, Winda; Herdiansyah, Endra
Accounting Progress Vol. 3 No. 1 (2024): Accounting Progress Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v3i1.134

Abstract

This research aims to determine the effect of cash flow and net profit on share prices in mining companies listed on the Indonesian Stock Exchange for the period 2018 - 2022. The research method used is a quantitative method using SPSS version 25.00. The analytical method used in this research is using instrument tests, namely validity and reliability tests. Classic assumption tests, namely normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, analysis of the coefficient of determination (R2), hypothesis tests, namely T test and F test. The results of SPSS in this research are that the Cash Flow variable has an effect on Stock Prices, variables Net Profit influences Share Prices, then Cash Flow and Net Profit simultaneously influence Share Prices.
Co-Authors Arseto, Dedy Dwi Baihaqi, Muhammad Iqbal Dedi Gumilar Endang Rostiana Ifa Ratifah Ikhsan, Sugiyanto Ina Ratnamiasih Septiawan, Budi Winda Winda