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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business CARADDE: Jurnal Pengabdian Kepada Masyarakat KREATIF : Jurnal Ilmiah Prodi Manajemen Universitas Pamulang
Lyandra Aisyah Margie
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Economics, Econometrics & Finance Education Social Sciences

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Journal : Scientific Journal of Reflection : Economic, Accounting, Management and Business

 1 
PENGARUH LIKUIDITAS, LEVERAGE, STRUKTUR KEPEMILIKAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK Lyandra Aisyah Margie; Habibah Habibah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 1 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v4i1.251

Abstract

This study aims to obtain empirical evidence regarding the effect of Liquidity, Leverage, Ownership Structure and Profitability on Tax Aggressiveness in pharmaceutical companies listed on the Indonesia Stock Exchange (BEI) 2013-2018. This type of research is associative quantitative and the method of analysis used in this study is multiple linear regression analysis. By using the purposive sampling method, the research sample obtained was 5 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (BEI) with six years of observations from 2013 to 2018. The results showed that simultaneously liquidity, leverage, ownership structure and profitability had a significant effect on tax aggressiveness. However, partially liquidity, leverage, ownership structure and profitability do not have a significant effect on tax aggressiveness
ANALISIS NET PROFIT MARGIN DAN FREE CASH FLOW TERHADAP EARNING MANAGEMENT SEKTOR INDUSTRI BARANG KONSUMSI Lyandra Aisyah Margie; Habibah Habibah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 1 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v5i1.424

Abstract

This study aims to determine the effect of net profit margin and free cash flow on earning management. The population in this study are consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the period 2016 to 2019. The number of samples in this study was 64 respondents, using the purposive sample method. The research approach used is quantitative. The analytical method used is multiple linear regression. The results showed that simultaneously, net profit margin and free cash flow had a significant effect on earnings management in the consumer goods industry sector. However, partially, only free cash flow has a significant effect on earnings management, while net profit margin does not significantly affect earnings management in the consumer goods industry sector.
EFFECT OF BOOK TAX DIFFERENCES, INVENTORY TURNOVER AND FIRM SIZE ON PROFIT GROWTH Habibah Habibah; Lyandra Aisyah Margie
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 3 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of book tax differences, inventory turnover and firm size on profit growth. This study uses a sample of real estate and property companies listed on the Indonesian stock exchange during the 2016-2021 period. The number of real estate and property companies that were used as research samples were 12 companies with 6 years of observation. This research sample used a purposive sampling method. Testing the hypothesis in this study using multiple regression analysis techniques with the help of SPSS software. The results of this study indicate that book tax differences, inventory turnover and firm size simultaneously have a significant effect on profit growth. While the results of research conducted partially show that book tax differences, inventory turnover and firm size have a significant effect on profit growth.
Co-Authors Afridayani Habibah Habibah Habibah Habibah Habibah Muhammad Ridwan Tiwi, Adhitya Putri Pratiwi