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All Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Ilmiah Akuntansi Manajemen Al-Buhuts (e-journal) JER
HS, Rahmawati
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Al-Buhuts (e-journal)

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The Moderating Effect of Earnings Management on The Relationship Between CEO Narcissism And Tax Aggressiveness Khadijah Darwin; Amiruddin, Amiruddin; Syarifuddin, Syarifuddin; Darmawati, Darmawati; Hs, Rahmawati
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4820

Abstract

This study aims to test and find the effect of earnings management acting as moderating variable on the relationship between CEO Narcissism and tax aggressiveness. 14 mining companies in Indonesia became sample in this research, with five years of observation for a total of 70 observations. The nexus between variables was analyses using Moderated Regression Analysis (MRA) where this research variable consists of tax aggressiveness, CEO narcissism, while earnings management is moderating variable. The results found that a moderating effect was found on the relationship between CEO narcissism and tax aggressiveness. This indicates that an improved business performance will encourage companies to carry out proactive financial management. Corporate governance can reduce the impact of aggressive tax-based earnings management
Analisis Faktor-Faktor Penentu Dividend Policy Pada Perusahaan Publik Sektor Makanan dan Minuman Fuada, Nurul; Amiruddin, Amiruddin; Rasyid, Syarifuddin; Darmawati; Hs, Rahmawati
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4822

Abstract

This study aims to identify the determinants of dividend policy based on financial ratio data. The determinants of dividend policy consist of Return on Asset (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), dan Price to Earning Ratio (PER). The sample of this research is public companies in the food and beverage sector. The results of this study indicate that the determinants consisting of ROA, CR, DER, and PER have no effect on dividend policy which indicates that the number of financial ratios from the value of ROA, CR, DER and PER does not encourage the amount of dividend policy. Thus, companies in making dividend distribution decisions tend to be more determined by other variables than ROA, CR, DER, and PER.
Co-Authors Amiruddin Amiruddin Amiruddin BANEA, AGNES EYNE Darmawati Darmawati Darmawati Fuada, Nurul Khadijah Darwin Kohar, Yansen Pratama Rasyid, Syarifuddin Ridzal, Nining Asniar Syarifuddin Syarifuddin