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All Journal Jurnal Akuntansi : Transparansi dan Akuntabilitas Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Ekanindya, Ria
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Economics, Econometrics & Finance

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PENGARUH PERENCANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN Samsinar, Ade; Sembiring, Evi Dora; Handayani, Novi; Susilawati, Deti; Ekanindya, Ria
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i3.120

Abstract

This study aims to analyze the influence of tax planning and company size on profit management in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The method used a quantitative approach with regression analysis to test the relationship between variables. Data was obtained from the company's annual financial statements which were analyzed using purposive sampling. The results of the study show that tax planning has a significant effect on profit management, where companies with better tax planning tend to practice profit management to achieve certain financial goals. Company size was also found to have a positive relationship with profit management, indicating that large-scale companies tend to be more cautious in reporting profits to maintain investor reputation and trust. This research contributes to investors, academics, and companies in understanding the dynamics of profit management, as well as being a reference in decision-making related to tax policies and financial reporting. So this study also emphasizes the importance of transparency and accountability in the preparation of financial statements to avoid negative impacts on profit management practices
FAKTOR-FAKTOR PENENTU KEPUTUSAN INVESTOR UNTUK MEMBIAYAI INFRASTRUKTUR PUBLIK DI INDONESIA MELALUI KEMITRAAN PEMERINTAH DAN SWASTA Amin, Ahmad; Perdana, Halim Dedy; Ekanindya, Ria
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 1 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i1.21034

Abstract

This study examines the factors that influence investors' intention to finance public infrastructure in Indonesia through the Public Private Partnership (PPP) scheme. Different from previous studies conducted by Hamami et al. (2006), Banerjee et al. (2006), Side and Mendoza (2010), and Sharma (2012) focusing on financial aspects, this study emphasizes non-financial factors, particularly trust in government as a direct influence on investment intention. In addition, this study also examines the effect of government service quality, government transparency, and value similarity on investment intentions with trust in government as a mediating variable. Grounded in institutional theory, stakeholder theory, and stewardship theory, this study highlights the role of government legitimacy and good governance in encouraging private sector participation in infrastructure provision. Data was collected through a survey of 165 executives of companies listed on the Indonesia Stock Exchange (IDX) and analyzed using SEM-PLS. The results show that service quality, transparency, and value similarity positively affect trust in government, which in turn increases investment intentions. However, value institutionalization as a moderating variable showed no significant effect. This study confirms that investment intentions depend not only on financial factors, but also on trust built through good governance and the adoption of shared values between the government and the private sector.
Co-Authors Amin, Ahmad Evi Dora Sembiring Halim Dedy Perdana Novi Handayani Samsinar, Ade Susilawati, Deti