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All Journal Akuntansi Krida Wacana ESENSI: Jurnal Manajemen Bisnis Jurnal Akuntansi
Salis Musta Ani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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ANALISIS PENGARUH BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA Ria Indah Rahmawati; Salis Musta Ani; Indah Masri
ESENSI: Jurnal Manajemen Bisnis Vol 24 No 2 (2021): ESENSI: Jurnal Manajemen Bisnis
Publisher : Lembaga Riset dan Pengabdian Masyarakat (LRPM) Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.327 KB) | DOI: 10.55886/esensi.v24i2.251

Abstract

Earnings management is a practice that is often carried out by companies in order to improve the quality of the company in attracting investors. This study aims to analyze the effect of Deferred Tax Expense and Tax Planning with Company Size, Forest Level, and Company Growth as control variables on Earnings Management. This research was conducted on consumer goods industrial manufacturing companies listed on the Indonesia Stock Exchange in the 2018 – 2019 period. The data used in this study is based on annual financial reports obtained through the www.idx.co.id website. The number of samples taken as many as 22 companies with a research period of 2 years. The research sample was taken using purposive sampling method with the aim of obtaining samples according to the criteria. The analytical method used is panel data linear regression with the E-Views 9 for Windows analysis tool. The test results prove that the Deferred Tax Expense and Tax Planning affect earnings management in a positive direction. These results prove that earnings management practices can be detected through the amount of tax deferred and tax planning carried out by the company.
Multi - Industry Directorship dan Firm Value Pada Perusahaan Dalam Indeks Sri Kehati Salis Musta Ani; Tri Astuti
Jurnal Akuntansi Vol. 23, No. 1, Januari - Juni 2023
Publisher : Jurnal Akuntansi

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Abstract

The purpose of this study is to examine the existence of the SRI Kehati index in Indonesia Stock Exchange through testing governance variables (multi-industry commissioners and directorships, independence of commissioners) in companies of the SRI Kehati index as a driver of firm value. The reseach is a quantitative research by pannel data with random effect models. The results showed that the presence of directors handle multiple industries was able to encourage an increase in form value. Likewise, independent commisioners are able to increase firm value. The results of this study contribute to an overview of the level of readliness of companies in implementing the Sustainability Disclosure Standardand and indicate factors that can encourage an increase in firm value by paying more attention to social and environmental issues so that it can benefit public companies in general in the context of developing sustainability in Indonesia. Keywords: Busy Director, Multy-Industry Directorship, Rating SRI Kehati, Sustainability
Multi - Industry Directorship dan Firm Value Pada Perusahaan Dalam Indeks Sri Kehati Salis Musta Ani; Tri Astuti
Jurnal Akuntansi Vol. 23, No. 1, Januari - Juni 2023
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.vi.2847

Abstract

The purpose of this study is to examine the existence of the SRI Kehati index in Indonesia Stock Exchange through testing governance variables (multi-industry commissioners and directorships, independence of commissioners) in companies of the SRI Kehati index as a driver of firm value. The reseach is a quantitative research by pannel data with random effect models. The results showed that the presence of directors handle multiple industries was able to encourage an increase in form value. Likewise, independent commisioners are able to increase firm value. The results of this study contribute to an overview of the level of readliness of companies in implementing the Sustainability Disclosure Standardand and indicate factors that can encourage an increase in firm value by paying more attention to social and environmental issues so that it can benefit public companies in general in the context of developing sustainability in Indonesia. Keywords: Busy Director, Multy-Industry Directorship, Rating SRI Kehati, Sustainability
Co-Authors Indah Masri Ria Indah Rahmawati TRI ASTUTI