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All Journal Jurnal Manajemen Strategi dan Aplikasi Bisnis JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
DW Soemarsono
Fakultas Ekonomi Dan Bisnis, Universitas Pancasila, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Corporate Governance dalam Kemitraan Pemerintah dan Badan Usaha Bidang Infrastruktur Tyahya Whisnu Hendratni; Hindradjid Harsono; DW Soemarsono
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 4 No 1 (2021)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jmsab.v4i1.327

Abstract

The purpose of the study was to determine: The influence of Corporate Governance in the Government and Business Entity Partnership (PPP) in the infrastructure sector, the main factors that can affect the Government and Business Entity Partnership (PPP) in the Infrastructure sector and How to apply the principles of Corporate Governance in the Government and Business Entity Partnership ( PPP ) in the infrastructure sector in Indonesia. The population and subjects studied are a group of people who understand the Government and Business Entity Partnership (PPP), namely from the Association of Professional Experts on Government Partnerships and Indonesian Business Entities (PAP-KPBUI) as many as 142 people. For data analysis used in this study use Ordinary Least Square (OLS) regression estimation technique to analyze the relationship between the independent variable and the dependent variable. Data processing is carried out using SPSS 23. The results of the study can be seen that the variables of Transparency, Accountability, Responsibility, Independence, and Justice together have a contribution of influence of PPP in the Infrastructure sector.
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PENURUNAN TARIF PAJAK (DISKON PAJAK) Oma Romantis; Kurnia Heriansyah; Soemarsono D.W; Widyaningsih Azizah
Jurnal Ilmiah Akuntansi dan Manajemen Vol 16 No 1 (2020): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (650.575 KB) | DOI: 10.31599/jiam.v16i1.116

Abstract

The aims of this study to examine the effect of tax planning on earnings management which is moderated by reducing tax rates (tax discounts). The population in this study are companies listed in the 2017-2018 LQ45 index. The sampling technique in this study used a purposive sampling method with predetermined criteria, in order to obtain a total sample of 23 companies with final data totaling 46 financial statements. The type of data is secondary data obtained from www.idx.co.id. The analysis technique used in this study is panel data regression analysis and is processed using the Eviews 9.0 program. The results of this study indicate that tax planning has a significant effect on earnings management with a negative coefficient direction. A reduction in tax rates (tax discounts) weakens the effect of tax planning on earnings management.
Co-Authors Hindradjid Harsono Kurnia Heriansyah Oma Romantis Tyahya Whisnu Hendratni Widyaningsih Azizah