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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Fokus Abdimas
Mukhlis, Faiza
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh Beban Pajak Tangguhan, Beban Pajak Kini, Kompensasi Eksekutif, Kepemilikan Manajerial, Dan Free Cash Flow Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Industri Barang Konsumsi yang terdaftar di BEI Tahun 2020-2022 Andriani, Tiara Putri; Mukhlis, Faiza
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.3975

Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh beban pajak tangguhan, beban pajak kini, kompensasi eksekutif, kepemilikan manajerial, dan free cash flow terhadap manajemen laba pada perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Dalam penentuan sample penelitian ini menggunakan teknik purposive sampling, sehingga diperoleh 32 sampel perusahaan yang memenuhi kriteria dengan tiga tahun pengamatan sehingga total observasi yang digunakan dalam penelitian ini yaitu 96 laporan. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan. Teknik analisis data menggunakan analisis regresi data panel (pooled data) dengan bantuan Eviews 12. Hasil penelitian menunjukkan bahwa secara parsial variabel beban pajak tangguhan, dan free cash flow berpengaruh signifikan terhadap manajemen laba. Sedangkan variabel beban pajak kini, kompensasi eksekutif, dan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba
PELATIHAN BERWIRAUSAHA SESUAI SYARIAH BAGI REMAJA PELAKU USAHA KREATIF DI KOTA PEKANBARU Elisanovi, Elisanovi; Lusiawati, Lusiawati; Syafei, Jasmina; Mukhlis, Faiza; Novius, Andri
Fokus ABDIMAS Vol 1, No 1: OKTOBER 2022
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.1.1.6-12

Abstract

Translator  The purpose of this community service activity is to provide understanding to Muslim youth who become entrepreneurs so that they can carry out business practices in accordance with sharia. In addition, universities can contribute to entrepreneurship, especially for Muslim youth in accordance with sharia principles. The method used in this activity is in the form of training with the provision of material and questions and answers regarding the application of sharia principles in all business activities they are currently undergoing and motivating the entrepreneurial spirit that is not only looking for worldly profits but also oriented to the hereafter. The results expected that these young Muslim creative economy can see the potential of the sharia economy with products and management or manage businesses in accordance with sharia principles so that they are able to compete in the sharia economy.Keyword: Entrepreneur, Sharia
Co-Authors Andri Novius Andriani, Tiara Putri Elisanovi, Elisanovi Jasmina Syafei Lusiawati, Lusiawati