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All Journal RJABM (Research Journal of Accounting and Business Management) Jurnal Ilmiah Raflesia Akuntansi Jurnal Penelitian Akuntansi
Saragi, Nanda Putra
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Economics, Econometrics & Finance

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PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA RILL PADA PERUSAHAAN DENGAN KUALITAS AUDIT YANG BERBEDA Ramadanty, Diva Arsitya; Saragi, Nanda Putra; Soetardjo, Mulyadi Noto
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 2 (2024): OKTOBER
Publisher : Universitas Pelita Harapan

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Abstract

This study aims to test and obtain empirical evidence regarding the effect of tax planning on real earnings management, as well as the effect of audit quality and the Covid -19 pandemic on the relationship between tax planning and real earnings management. The independent variable used in this study is tax planning and the dependent variable used is real earnings management. This study also uses audit quality and the Covid-19 pandemic as moderating variables. The research data is secondary data in the form of financial reports taken through S&P Capital IQ. The research sample used is the financial statements of companies in consumer staples sector listed on the Indonesia Stock Exchange (IDX) during 2018 - 2022, with final sample 316 data from 85 companies. The purposive sampling method was used as a sample collection technique and the data was analyzed using multiple regression methods with IMB SPSS 27 software. The results of this study indicate that tax planning has a negative effect on real earnings management, audit quality weakens the relationship between tax planning and real earnings management, and the Covid-19 pandemic has no effect on the relationship between tax planning and real earnings management. The implication of this research is to increase knowledge about the effect of tax planning on real earnings management and the effect of audit quality on the relationship between them.
Pengaruh ROA, ROE, dan DER Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Industri Tekstil Yang Terdaftar di Bursa Efek Indonesia Saragi, Nanda Putra
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.725

Abstract

This study aims to analyze the influence of Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity Ratio (DER) as an independent variable to profit growth as a dependent variable, both partially and simultaneously, in textile industry companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The research employs multiple linear regression analysis, processed using SPSS version 29. The results indicate that, partially, ROA, DER significantly influence profit growth, inversely proportional to the other 2 variables, the ROE variable has a negative effect on profit growth. Simultaneously, these independent variables contribute substantially to the dependent variable, with a coefficient of determination (R²) value of 99.2%, indicating that almost all variations in profit growth can be explained by ROA, ROE, and DER. The regression model used has passed the classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests, ensuring that the results are reliable, valid, and applicable. This study offers practical implications for company management, particularly in managing assets, equity, and financial structure to optimize profit growth for stakeholders and shareholders. Future researchers are advised to include additional relevant variables, such as liquidity or company size, and to expand the sample size to enhance the generalizability and applicability of the findings.
Bigger Isn’t Always Better? Moderasi Ukuran Perusahaan pada Pengaruh Rasio Keuangan terhadap ROA di Industri Kesehatan yang terdaftar di BEI Saragi, Nanda Putra
RJABM (Research Journal of Accounting and Business Management) Vol 9, No 1 (2025)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v9i1.8724

Abstract

This study investigates the influence of Debt to Equity Ratio (DER), Current Ratio (CR), and Total Asset Turnover (TATO) on Return on Assets (ROA), with Firm Size as a moderating variable in healthcare sector companies listed on the Indonesia Stock Exchange (IDX). A total of 28 companies were selected using purposive sampling, with data spanning from 2021 to 2024, resulting in 112 observations. Data analysis was performed using SPSS version 29. The findings show that DER has no significant effect on ROA. In contrast, both CR and TATO have a positive and significant effect on ROA. Furthermore, Firm Size does not moderate the relationship between DER, CR, and TATO on ROA. These results indicate that during the observed period, the profitability of health sector companies in Indonesia is primarily influenced by liquidity and asset turnover efficiency, rather than capital structure. Additionally, company size does not significantly strengthen or weaken the relationship between these financial ratios and ROA. Keywords: Debt to Equity Ratio, Current Ratio, Total Asset Turnover, Return on Assets, Firm Size, Moderation
Co-Authors Ramadanty, Diva Arsitya Soetardjo, Mulyadi Noto