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ANNISA KANTI
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH PROFITABILITAS, PRUDENCE, DAN VARIABEL LAINNYA TERHADAP KUALITAS LABA DESMITA, PRISCILIA; ANNISA KANTI
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 2 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v5i2.2916

Abstract

The objective of this research is to obtain empirical evidences regarding the effect of Company Size, Liquidity, Investment Opportunity Set, Leverage, Profitability, Institutional Ownership, Profit Growth, and Prudence on Earnings Quality. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The sampling method used in this research is purposive sampling, which requires various criteria to obtain the number of samples to be researched. After conducting the sampling process, this research will use 77 companies with a total of 231 data that have passed the criteria. Hypothesis testing used in this research is a multiple linear regression model. The findings reveal that Profitability and Prudence impact on earnings quality. However, Company Size, Liquidity, Investment Opportunity Set, Leverage, Institutional Ownership, and Profit Growth show no effect on earnings quality.
PENGARUH CEO NARCISSISM DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE MUHAMMAD HISYAM; ANNISA KANTI
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 4 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v5i4.3381

Abstract

This study aims to obtain empirical evidence regarding how the influence of CEO Narcissism and other variables such as Board of Size, Female Directors, Financial Distress, Company Size, and Insitutional Ownership on Tax Avoidance. The Measurement of Tax Avoidance variables is carried out using the Effective Tax Rate (ETR). This study used a sample of 141 manufacturing companies that were consistently listed on the Indonesia Stock Exchange (BEI) during the period 2022-2024. Through the purposive sampling method, this study produced 423 data that met the research criteria. All data were tested and analyzed using multiple regression analysis techniques. The results of this study indicate that CEO Narcissism, Board of Size, Female Directors, Financial Distress, and Company Size have an effect on Tax Avoidance. Meanwhile, other variables, namely Institutional Ownership have no effect on Tax Avoidance.
Co-Authors DESMITA, PRISCILIA Muhammad Hisyam