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INDONESIA
Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Katolik Santo Thomas
ISSN : 24431079     EISSN : 27158136     DOI : http://dx.doi.org/10.1234/akuntansi
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi dan Keuangan, terbit sejak 2015, merupakan Media Riset Akuntansi dan Keuangan yang menyajikan artikel hasil penelitian (empiris) serta isu akuntansi dan keuangan terkini yang mencakup Akuntansi Keuangan, Akuntansi Biaya, Akuntansi Manajemen, Akuntansi Sektor Publik, Akuntansi International, Auditing dan Perpajakan, setiap naskah yang dikirimkan ke Jurnal Riset Akuntansi dan Keuangan akan ditelaah oleh dewan editor yang relevan. Jurnal Riset Akuntansi dan Keuangan terbit 2 kali dalam satu tahun yaitu pada bulan Maret dan September .
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 12 Documents
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Search results for , issue "Vol 8 No. 2 Tahun 2022" : 12 Documents clear
STUDI PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PT. MUJUR TIMBER DI MEDAN SIJABAT, JADONGAN; LESTARY S, ANGELY AYU
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 2 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i2.2117

Abstract

The objectives of this study are: 1) to determine the effect of accounting information systems on the quality of financial statement. 2) to determine the effect of the internal control system on the quality of financial statement, 3) to determine the effect of human resource competence on the quality of financial statement. Research data were collected using a questionnaire to 35 employees at PT. Mujur Timber in Medan. The sampling technique used is the saturated sample. Data were analyzed using multiple regression analysis with the help of SPSS version 25 program. The results showed that the accounting information system had a significant effect on the quality of financial statement, the internal control system had a significant effect on the quality of financial statement, and the competence of human resources had a significant effect on the quality of financial statement.
PENGARUH PERENCANAAN PAJAK DAN ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (2015-2017) SARAGIH, AFNI ELIANA; MANULLANG, AGUSTINA RAHAYU
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 2 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i2.2123

Abstract

This study aims to determine and empirically prove the effect of tax planning and deferred tax assets on earnings management. The population in this study are all financial statements of infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange in 2015-2017. The sample in this study was obtained by purposive sampling, with a total sample of 17 companies. Data collection techniques using documentation techniques. The data analysis technique used is multiple linear regression and hypothesis testing using t test and f test with a significance level of 5%. The results of this study indicate that the partial test (t test): (1) tax planning has no significant positive effect on earnings management, this is evidenced by the t test where tax planning has a t count < t table (0.050 < 1.67528) with significant level of 0.960 > 0.05. Which means that the tax planning carried out does not guarantee the implementation of earnings management by the Indonesia Stock Exchange company. (2) deferred tax assets have a negative and significant effect on earnings management. This is evidenced by the t test where the deferred tax assets have a t value < t table (-2.737 < 1.67528) with a significant level of 0.009 < 0.05. Which means that the amount of deferred tax assets affects earnings management in infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange. The results of the simultaneous test (F test) of tax planning and deferred tax assets are positive and have a significant effect on earnings management.

Page 2 of 2 | Total Record : 12

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