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All Journal Jurnal Informatika Ekonomi Bisnis Journal of Research in Business, Economics, and Education Journal of Business, Management, and Accounting Jurnal Informatika Ekonomi Bisnis Jurnal Ekonomi Manajemen Dan Bisnis (JEMB)
Hadli Lidya Rikayana
Universitas Maritim Raja Ali Haji
Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Informatika Ekonomi Bisnis

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Faktor Determinasi Income Smoothing dengan Tarif Pajak Efektif sebagai Variabel Mediasi Teddy Haryadi; Gina Septiana; Hadli Lidya Rikayana
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.48 KB) | DOI: 10.37034/infeb.v5i2.588

Abstract

Income Smoothing (IS) is one of the earnings management carried out by the company to demonstrate management's ability to generate profits for external parties. The purpose of this study was to determine the effect of Return on Equity (ROE), Debt to Total Assets (DTA), and Current Ratio (CR) on IS with the effective tax rate as a mediating variable. The effective tax rate is expected to influence the relationship between ROE, DTA, and CR on IC. The amount of tax paid by the company is directly proportional to the increase in company profits. The object of research is all companies engaged in the mining sector that are on the Indonesia Stock Exchange (IDX) in the analysis period for the 2019 to 2022 financial reporting years. The number of companies that meet the criteria is 20 companies. The data analysis technique uses the Partial Least Square (PLS) method with the WarpPLS 8.0 application. Based on the results of the analysis, DTA, CR and effective tax rates have a positive effect on IS. ROE has no effect on IS. ROE and CR have a negative effect on the effective tax rate. DTA has no effect on the effective tax rate. This study also shows that effective tax rates can mediate the relationship between CR and IS, so that taxes and effective tax rates cannot mediate the relationship between DTA and ROE with IS. This study also found that ROE, DTA, CR, and effective tax rates can affect IS by 6%.
Pengaruh Modal Sendiri, Volume Usaha dan Total Aset terhadap SHU Koperasi Simpan Pinjam di Tanjungpinang Hadli Lidya Rikayana; Ari Suryani; Teddy Haryadi
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.765

Abstract

This research aims to determine the influence of own capital, business volume and total assets on the Sisa Hasil Usaha (SHU) of Savings and Loans Cooperatives in Tanjungpinang City. This research uses descriptive research with a quantitative approach and the data used is secondary data which includes independent variables, namely own capital, business volume and total assets. Secondary data in this research was obtained from cooperative financial reports. The data analysis method in this research uses descriptive statistical test methods, classical assumption tests and multiple regression analysis. Partially, own capital, business volume and total assets have an influence on the remaining business results in cooperative savings and loan business units in Tanjungpinang City. Own capital, business volume and total assets together have an influence on the remaining business results in the cooperative savings and loan business unit in Tanjungpinang City with an R2 value of 88.1%. This means that 88.1% of SHU is influenced by own capital, business volume and total assets and the remaining 21.9% is influenced by other factors.
Co-Authors Ari Suryani Dewi Sagita Putri Dewi Septiani Feny Natal Situmorang Gina Septiana Ihsyani Tasakhianur Nova Ramadhana Novira Dwi Ayu Ningtias Nurhasanah Nurhasanah Rangga Griyantama Reliyanti Susilawati Teddy Haryadi Trisuci Larasati Wahyu Gunodiersa Widiawati Yulfika