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All Journal Journal of Economic, Bussines and Accounting (COSTING) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Zirman Zirman
Universitas Riau
Humanities Economics, Econometrics & Finance Social Sciences

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MANAJEMEN LABA, KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN : PERAN PERENCANAAN PAJAK SEBAGAI MODERASI: EARNING MANAGEMENT, DIVIDEND POLICY AND CORPORATE VALUE: THE ROLE OF TAX PLANNING AS MODERATION Dumex Bahari Nasution; Zirman Zirman; Fajar Odiatma; Rheny Afriana Hanif
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.294-301

Abstract

This study analyzes earnings management and dividend policy's effect on business value, then tests tax planning as moderation. This study's population is raw material producing companies registered on the Indonesia Stock Exchange for 2018-2020, hence a purposive sample of 25 companies was used. Data processing with regression reveals earnings management affects firm value, dividend policy affects firm value, tax planning cannot moderate the effect of earnings management on firm value, but it can reduce the effect of dividend policy on firm value
PENGARUH MANAJEMEN LABA DAN PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN : PERAN MODERASI PROFITABILITAS: THE EFFECT OF EARNING MANAGEMENT AND TAX PLANNING ON COMPANY VALUE: THE MODERATION ROLE OF PROFITABILITY Ellen Angelisa; Zirman Zirman; Fajar Odiatma; Rheny Afriana Hanif
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.103-116

Abstract

This study's objective is to analyze the effect of earnings management and tax planning on the company's value, with profitability serving as a moderating variableIn this survey, the population is the manufacturing business that was listed on the Indonesia Stock Exchange between 2018 and 2020. 210 companies provided samples to us via a purposeful sampling technique. The study of data through multiple regression demonstrates that the management of earnings has no impact on business value. Tax planning, though, has an impact on corporate value. Profitability cannot moderate the effect of earnings management on firm value but profitability can moderate the effect of tax planning on firm value, this is because if the company is able to generate high profits then managers will try to do a good job of tax planning
DETERMINASI KETEPATAN WAKTU PELAPORAN KEUANGAN: DETERMINATION OF THE TIMELINESS OF FINANCIAL REPORTING Duhan Nadra; Zirman Zirman; Supriono Supriono
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.207-218

Abstract

The aim of this research is to examine and assess the connection between timely financial reporting and profitability, size of company, leverage, audit opinion, and outsider ownership. Companies in the mining sector that were traded on the Indonesia Stock Exchange between 2017-2019 make up the study's sample. 42 data from three years of observation were included in the research sample, which was selected intentionally. Utilizing logistic models, regression analysis is performed. The results of the research indicate that the timing of financial reporting is affected by profitability, business size, and audit opinions. However, leverage has no effect on how quickly financial reports are made.
Pengaruh Sosialisasi Perpajakan, Kesadaran Wajib Pajak, Pemahaman Perpajakan, dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Pelaku E-Commerce (Studi pada Pelaku Usaha UMKM yang Menggunakan Layanan E-Commerce di Kota Pekanbaru) Indah Mawaddah; Zirman Zirman; Rezi Abdurrahman
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3214

Abstract

This study aims to examine the effect of tax Socialization, understanding of taxation, awareness of taxpayers, and tax rate on the compliance of e-commerce user taxpayers. The object of this study were SMES taxpayers who uses e-commerce service in pekanbaru. This study were using primer data, which distributed all questionnaires directly and online by google form that obtain a sample of 51 respondents. The data obtained were analyzed using the Statistical Package for the Social Sciences (SPSS) data analysis program version 25. The results show that tax socialization and taxpayer awareness affect the compliance of SMES taxpayers who use e-commerce services. Meanwhile, understanding taxation and tax rates have no influence on the compliance of SMES taxpayers who use e-commerce services. Adjusted R2 results of four independent variables silmutantly on the dependent variable had an influence of 34% and the remaining 66% were influenced by other factors not studied in this study.Keywords: tax socialization, understanding of taxation, the awareness of taxpayers, tax rate, taxpayers compliance
Effect Of Family Ownership In The Relationship Between Corporate Governance Mechanism And Earning Management Zirman Zirman; Vera Oktari; Fitri Humairoh; Jonnius Jonnius
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.7405

Abstract

Financial statements are the basis for many parties' decision-making in describing the condition of a company, so companies must present the quality of the information therein. This study examines the relationship between corporate governance mechanisms and earning management and how family ownership influences this relationship. This empirical study uses companies on the Kompas 100 index from 2015 to 2019 to be tested using Generalized Least Squares(GLS). This study finds that the board of commissioners affects earnings management, and family ownership strengthens the role of the board of commissioners in suppressing earnings management. This study strengthens the literature on family ownership in companies. Internal auditors can consider the implication of increasing the effectiveness of internal audits to produce more accurate quality financial reports. In addition, the implications of this study also recommend restructuring the internal audit function, especially its role in management and governance, to be more objective and also impartial.
Co-Authors Abdurrahman, Rezi Duhan Nadra Dumex Bahari Nasution Ellen Angelisa Fajar Odiatma Fitri Humairoh Indah Mawaddah Jonnius Jonnius Rheny Afriana Hanif Supriono Supriono Vera Oktari