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All Journal ACCOUNTABILITY Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jambura Accounting Review The Contrarian: Finance, Accounting, and Business Research Jurnal Akuntansi Manado (JAIM)
Tala, Olifia
Universitas Sam Ratulangi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : ACCOUNTABILITY

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ANALISIS PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Tala, Olifia; Karamoy, Herman
ACCOUNTABILITY Vol 6, No 1 (2017): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.16027.6.1.2017.57-64

Abstract

This study aimed to analyze the profitability and leverage to earnings management. The population of this study is chemical and basic industry sectors manufacturing companies who were registered in Indonesian Stock Exchange from 2012 to 2015. 14 companies in chemical and basic industry sectors manufacturing companies category was used as sample, conducted by using purposive sampling method. Data were analyzed using multiple linear regression analysis with SPSS version 24. The results showed that profitability affects significantly, and leverage have no significant effects on earnings management.  Keywords: Profitability, Leverage, Earnings Management.
The Effect of Tax Incentives and Cash Flow on Accounting Conservatism (Case Study of a Food and Beverage Sub-Sector Manufacturing Company Listed on the Indonesia Stock Exchange in 2020-2022) Olifia Tala; Rocyke Pangkey; Valencia Tumiwa
ACCOUNTABILITY Vol. 13 No. 1 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.55978.13.1.2024.47-54

Abstract

Every company is required to be careful in preparing financial reports to avoid fraud. However, there are still many companies that are not careful in preparing their financial reports, so many cases of financial report manipulation occur. The study aims to examine the effect of tax incentives and cash flow on accounting conservatism in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The method used in this study is quantitative method. The population in this research is food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for 2020-2022. The purposive sampling method is a method used to determine the number of samples to be studied based on certain criteria, so that there are 20 companies that meet the criteria as needed by the author. Panel data regression analysis is used as a data analysis technique with EViews 12 software as a research tool. The research results show that (1) tax incentives have a negative and significant effect on accounting conservatism and (2) cash flow has a positive and significant effect on accounting conservatism. Keywords: Tax, Incentives, Cash Flow, Accounting, Conservatism
Co-Authors Arie Frits Kawulur Florence Olivia Moroki Frida Magda Sumual Fumiko Pulu Herman Karamoy Hutabarat, Yeni Rosalina Jaqueline E.M Tangkau Kesia Hamongsina Linda A. O. Tanor Lucky Andhini Mumuh Miryam Pingkan Lonto Pratiwi, Ananta Dian Rawung, Laura Theresia Rocyke Pangkey Sarah Wuisang Septiana, Erisa Valencia Tumiwa Yoriflon Aser Katuhu