Persistensi Laba, Dividend Payout Ratio (DPR), Mekanisme Corporate Governance (CG), Alokasi Pajak Antar Periode dan Kualitas Laba (original) (raw)

Kepemilikan Saham, Kebijakan Dividen, Karakteristik Perusahaan, Risiko Sistimatik, Set Peluang Investasi Dan Kebijakan Hutang

Jurnal Bisnis dan Akuntansi

The purpose of the research was to obtain empirical evidence that managerial and institutional ownership, divide nd policy, firm growth, profitability, firm size, systematic risk, investment opportunity set and asset structure affect debt policy. The population in this research are all companies that listed in Indonesia Stock Exchange with the observation period 2005 to 2008. The sample selection was done by using purposive sampling method. Data used in this research was obtained from financial statement and Fact Book, performance summary of listed companies and BAPEPAM - LK . Data analysis used a multiple regression analysis. The results of this research are managerial ownership, cash dividend policy, profitability, firm size, investment opportunity set and asset structure affect debt policy. While the institutional ownership, firm growth and systematic risk not affect debt policy. Manager who owns shares in his company tends to use funds from retained earnings and share capital. T...

Kompensasi Manajemen, Reputasi Auditor,Profitabilitas,Leverage, Fasilitas Pajak Dan Manajemen Pajak

Current, 2022

This studyjaims to examinejthe effectjof management compensation, auditorjreputation, jprofitability, j'leveragej and tax facilities on tax management. The populationjin this studyjarejmanufacturing companiesjlisted on'thejindonesia stockjexchangejfor the 2017-2019 period. Thejsampling technique usedjpurposive samplingjmethod. Manufacturingjcompanies listedjon the IDX in 2017-2019 totaled 182 companies. Companies that meet the criteria for the research sample are 60 companies. With an observationjperiod of 3j years for a sample of 180 companies. The analytica' method used is multiple'regression using SPSS software version 25.0. Fromj the resultsj of the testsj that havejbeen carriedjout, the partial regression test shows that'thejmanagement'compensationjand profitabilityjvariables have a significantjnegative effect on tax management. Auditor'reputation variables' and tax facilities'have a significantjeffect'on taxjmanagement. And the leverage variable has no effect on tax management.

Kinerja Lingkungan, Manajemen Laba, Corporate Governance Dan Corporate Social Responsibility (CSR)

E-Jurnal Akuntansi, 2019

Penelitian mengenai pengaruh kinerja lingkungan terhadap corporate social responsibility masih jarang diteliti. Namun untuk pengaruh manajemen laba dan corporate governance terhadap corporate social responsibility sebelumnya telah banyak diteliti. Komponen corporate governance yang digunakan dalam penelitian ini adalah kepemilikan institusional, kepemilikan manajerial, ukuran dewan komisaris dan komite audit. Penelitian ini bertujuan untuk mengetahui adanya pengaruh antara kinerja lingkungan, manajemen laba dan corporate governance terhadap corporate social responsibility dengan menggunakan perusahaan tambang yang telah terdaftar di bursa efek Indonesia dan juga terdaftar dalam PROPER. Dalam penelitian ini menggunakan metode analisis regresi berganda dengan menggunakan 45 sampel yang telah menunjukan hasil penelitian bahwa hanya kinerja lingkungan yang memiliki pengaruh terhadap corporate social responsibility, sedangkan manajemen laba, kepemilikan institusional, kepemilikan manajerial, ukuran dewan komisaris dan komite audit tidak berpengaruh terhadap corporate social responsibility. Kata kunci : Kinerja lingkungan, manajemen laba, corporate governance dan corporate social responsibility.

Kualitas Audit, Good Corporate Governance, Struktur Kepemilikan, Leverage, dan Manajemen Laba Riil BUMN Indonesia

Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi

This research is aim to understanding about influence audit quality, good corporate governance, ownership structure and leverage towards real earnings management. Real earnings management in this research be measured with abnormal cash flow, abnormal discresionary expenses and abnormal production cost, and be examined with regretion multivariate model. This research in taking sample is using purposive sampling model with a final sample amount of 140 sample during 2015-2020 period. The result of hypothesis test is only two hypothesis are supported, that is the independent audit committee and foreign instance ownership significantly negative effect towards riil earnings management through reduce discreationary cost. While audit quality variable, independent board of commissioners, government ownership, domestic instance ownership, private ownership and leverage can’t be proven to affect riil earnings management.

Ukuran Perusahaan, Profitabilitas, Financial Leverage, Dividend Payout Ratio Dan Kecenderungan Perataan Laba

Jurnal Riset Akuntansi dan Keuangan

This study aims to exmine the effect of firm size, profitability, financial leverage, and dividend payout ratio on income smoothing tendency. The grouping of firms with income smoothing and without income smoothing use eckel index. Using binary logistic regression analysis, results shows that firm size and profitabilitas influence on income smoothing tendency. Meanwhile, financial leverage and dividend payout ratio don’t influence on income smoothing tendency. Keywords: income smoothing, profitabilty, size

Sistem E-Filing, Pengetahuan Perpajakan, Kesadaran Pajak, Sosialisasi Pajak, Insentif Pajak, Regiliusitas, Kepatuhan Wajib Pajak, Account Representative

remik

Penelitian ini untuk mengetahui apakah pengaruh penerapan sistem E-Filing, pengetahuan perpajakan, kesadaran pajak, sosialisasi pajak, insentif pajak, religiusitas terhadap kepatuhan wajib pajak di KANWIL DJP Sumatera Utara I akan semakin kuat/lemah ketika melaui variabel Account Representative. Populasi penelitian adalah wajib pajak yang terdaftar mengikuti program tax amnesty di KANWIL DJP Sumatera Utara I sebanyak 50.553 wajib pajak. Pengambilan sampel menggunakan rumus Slovin diperoleh jumlah minimal sampel wajib pajak orang pribadi yang terdaftar di KANWIL DJP Sumatera Utara I sebanyak 100 orang. Metode pemilihan sampel menggunakan insidental sampling, yaitu siapa yang secara kebetulan bertemu dengan peneliti digunakan sebagai sampel serta cocok sebagai sumber data. Adapun hasil Penerapan sistem E-Filing, Pengetahuan Perpajakan, Religiusitas tidak berpengaruh terhadap Kepatuhan Wajib Pajak sedangkan Kesadaran Pajak, Sosialisasi Pajak, Insentif Pajak berpengaruh terhadap Kepat...

Islamic Governance, Investment Account Holder, Profitability, Ukuran Perusahaan Dan Corporate Social Responsibility Bank Umum Syariah

2017

Penelitian ini bertujuan mengetahui pengaruh variabel Islamic Governance, Investment Account Holder, Profitabilitas dan Ukuran Perusahaan terhadap Corporate Social Responsibility Bank Umum Syariah di Indonesia periode 2011-2014. Islamic Governance adalah jumlah dari jumlah anggota dewan pengawas syariah, lintas anggota dewan pengawas syariah, kualifikasi pendidikan dewan pengawas syariah dan keterpandangan anggota dewan pengawas syariah, Investment Account Holder dinyatakan dengan lambang variabel IAH. dihitung dengan rasio antara dana dari nasabah dibagi dengan dana dari pemilik saham, Profitabilitas yang digunakan adalah ROA, ukuran perusahaan dihitung dari total asset perusahaan dan CSR yang digunakan adalah pengungkapan dengan menggunakan kategori informasi sosial menurut GRI (Global Reporting Index) versi 4. Populasi dari penelitian ini adalah perusahaan perbankan syariah yang dikategorikan sebagai Bank Umum Syariah dengan sampel sebanyak sepuluh Bank Umum Syariah yang sesuai k...

Intellectual Capital, Good Corporate Governance, Pengungkapan Corporate Social Responbility dan Kinerja Keuangan Perusahaan

E-Jurnal Akuntansi, 2021

This study was conducted to examine the effect of intellectual capital, good corporate governance and disclosure of corporate social responsibility on the financial performance of companies listed on the Indonesia Stock Exchange for the 2014-2016 period. This research is associative research. The population of this study was 90 companies and was observed during 2014 to 2016. The sampling technique used in this study was purposive sampling. Based on this technique, 30 companies were obtained as samples. The data collection method used in this study is a non-participant observation method. The researcher used multiple linear regression as an analysis technique. Based on the results of the analysis, it can be concluded that Intellectual Capital has no effect on financial performance, good corporate governance and disclosure of corporate social responsibility influences financial performance. Keywords: Intellectual Capital; Good Corporate Governance; Corporate Social Responsibility; Fin...

Kinerja Keuangan, Tata Kelola, Pajak Penghasilan, Dan Perataan Laba

Jurnal Riset Akuntansi

Penelitian ini bertujuan untuk mengukur kemampuan kinerja keuangan, tata kelola dan pajak penghasilan dalam memprediksi praktik perataan laba perusahaan terdaftar pada indeks IDX High Dividend 20 selama periode 2018-2021. Sampel yang diperoleh sebanyak 16 perusahaan dipilih menggunakan teknik purposive sampling dengan total 64 observasi. Teknik analisis regresi logistik digunakan dengan variabel dependen perataan laba diukur menggunakan indeks Eckel dan lima variabel independen yaitu dividend payout ratio, debt to asset ratio, debt to equity ratio, rasio kepemilikan manajerial dan rasio pajak penghasilan. Hasil temuan pada penelitian ini mengindikasikan bahwa, adanya keterlibatan langsung investor dalam Rapat Umum Pemegang Saham dalam menentukan pembagian dividen dengan mempertimbangkan laba perusahaan dapat merupakan alasan rasio pembayaran dividen tidak dapat memprediksi praktik perataan laba. Demikian juga dengan kepemilikan manajerial maupun pajak penghasilan tidak mampu mempred...

Ukuran Perusahaan, Ukuran Dewan Direksi, Kepemilikan Managerial, Kualitas Audit Dan Pengungkapan Pengendalian Internal

Diponegoro Journal of Accounting, 2018

This study aims to examine the effect of firm size, board size, managerial ownership, and audit quality as independent variable toward internal control disclosure as dependent variable. This study uses secondary data obtained from the Indonesia stock exchange (idx). This research using a sample as many as 339 manufacturing companies registered in BEI year 2014 – 2016. The methods used in this research is purposive sampling method. Statistical techniques used in this study is a multiple regression. The results obtained from this research shows the firm size and managerial ownership has the significant positive influence on the internal control disclosure. But not board size and audit quality showed significant results against internal control and disclosure.