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Andri Putra Kesmawan
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Perumahan Sidorejo, Jl. Sidorejo Gg. Sadewa No.D3, Sonopakis Kidul, Ngestiharjo, Kapanewon Kasihan, Kabupaten Bantul, Daerah Istimewa Yogyakarta 55184
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INDONESIA
Journal of Economics, Bussiness and Management Issues
Published by Indonesian Journal Publisher
ISSN : -     EISSN : 30320178     DOI : 10.47134/jebmi
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Economics, Bussiness and Management Issues (JEBMI) is a double-blind peer-reviewed journal published by Indonesian Journal Publisher, Indonesia. The journal publishes research articles, conceptual articles, and book reviews on economics, bussiness, financial, and management issues (See Focus and Scope). The articles of this journal are published 4 times a year; March, June, September, and December.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 82 Documents
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THE EFFECT OF COMPANY SIZE, TAX AVOIDANCE, AND FINANCIAL DISTRESS ON PROFIT MANAGEMENT Sari, Bella Puspita; Sicillia, Mita
Journal of Economics, Bussiness and Management Issues Vol. 3 No. 2 (2026): Maret
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v3i2.1094

Abstract

This study aims to empirically prove the effect of firm size, tax avoidance, and financial distress on earnings management in property and real estate companies listed on the Indonesia Stock Exchange during the 2020-2024 period. This type of research is quantitative research using secondary methods. The number of research samples was determined by purposive sampling technique, resulting in a sample of 7 companies with a total of 92 observation data. The data used in this study were processed using E-views 12. The results of the study show that simultaneously company size, tax avoidance, and financial distress have an effect on earnings management with a value of (0.010715 <0.05), while partially firm size has no effect on earnings management with a value of (0.8853> 0.05), tax avoidance has an effect on earnings management (0.0052 <0.05) and financial distress has no effect on earnings management with a value of (0.2494> 0.05). The benefits of these findings can provide new insights for investors, regulators, and other stakeholders in assessing the quality of corporate financial reports and open up opportunities for further research on the dynamics of financial reports under various financial conditions of companies in Indonesia.
Implementasi Prinsip Itikad Baik dalam Kontrak Bisnis: Perspektif Hukum Perdata Agung, Citra; Anggraini, Nena; Sitanggang, Brian Save; Ulfa, Fadila; Supriadi, Sudawan; Muslim, Fachruddiansyah
Journal of Economics, Bussiness and Management Issues Vol. 3 No. 2 (2026): Maret
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v3i2.1132

Abstract

This study aims to analyze the implementation of the principle of good faith in business contracts from the perspective of civil law. The principle of good faith is one of the fundamental principles in contract law that ensures fairness, honesty, and balance between the parties involved in a contractual relationship. This research uses a normative juridical method with a statutory approach and a conceptual approach. The data used in this research are secondary data obtained from legislation, legal books, scientific journals, and other relevant legal documents related to civil law and contract law. The results of the study indicate that the principle of good faith plays a crucial role in every stage of a business contract, including the negotiation process, the formation of the contract, and the implementation of the agreement. In civil law, good faith is not only interpreted as honesty but also includes fairness, propriety, and responsibility in fulfilling contractual obligations. The proper implementation of the principle of good faith can prevent disputes and provide legal protection for the parties involved in business transactions. Therefore, the principle of good faith must be consistently applied in drafting and implementing business contracts to ensure justice, legal certainty, and balance for all parties.

Page 9 of 9 | Total Record : 82

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