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All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
M, Sumarno
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Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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PENGARUH KEBIJAKAN DIVIDEN, LIKUIDITAS, PERENCANAAN PAJAK, PROFITABILITAS TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR BASIC MATERIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023) Damayanti, Noviliyana; M, Sumarno; Rossa, Elia
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 1 (2024): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i1.1119

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Kebijakan Dividen, Likuiditas, Perencanaan Pajak, Profitabilitas Terhadap Manajemen Laba. Metode penelitian ini menggunakan metode kuantitatif. Jenis sumber data dalam penelitian ini adalah laporan keuangan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Berdasarkan teknik pengambilan sampel dengan purposive sampling didapatkan sampel sebanyak 14 perusahaan dengan periode penelitian 4 tahun. Teknik pengumpulan data menggunakan dokumentasi dari laporan keuangan yang dipublikasikan di website resmi Bursa Efek Indonesia yaitu www.idx.co.id. Teknik analisis yang digunakan yaitu regresi data panel. Dalam penelitian ini menggunakan SPSS Versi 24. Hasil penelitian ini menunjukan bahwa: (1) Kebijakan Dividen tidak berpengaruh terhadap Manajemen Laba, (2) Likuiditas tidak berpengaruh terhadap Manajemen Laba, (3) Perencanaan Pajak tidak berpengaruh terhadap Manajemen Laba, (4) Profitabilitas berpengaruh terhadap Manajemen Laba. Kata kunci: Kebijakan Dividen, Likuiditas, Perencanaan Pajak, Profitabilitas, Manajemen Laba
Faktor Terkait Kesenjangan Ekonomi dan Kesejahteraan Prawesti Ningrum, Endah; M, Sumarno; Endah Nursyamsi, Sari; Siregar, Nasaruddin
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 2 (2024): : September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i2.3480

Abstract

Economic disparity is a complex phenomenon that has a significant impact on sustainable income growth. Several related factors can be identified as the main causes of this gap. First, unequal population conditions contribute to unequal income distribution. In addition, inequalities in access to education and economic resources exacerbate the situation, preventing certain individuals and communities from having equal opportunities to develop. Uneven infrastructure development also plays a role in widening the gap, with underserved areas tending to experience economic stagnation. Lack of employment opportunities, especially in areas with high unemployment rates, further deepens the problem. The literature review shows that inductive qualitative analysis can provide a deeper understanding of the dynamics of this economic gap. From the results, it can be concluded that to address the economic gap, there needs to be an integrated effort that includes equalizing access to education, resources, and improving infrastructure in less developed areas. This strategy will not only promote inclusive economic growth, but also improve the overall welfare of society. Therefore, policies that focus on empowerment and job creation should be prioritized in efforts to reduce economic disparities at various levels. With a comprehensive approach, a more just and sustainable society for all is expected.
Co-Authors Damayanti, Noviliyana Nasaruddin Siregar Nursyamsi , Sari Endah Prawesti Ningrum, Endah Rossa, Elia