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All Journal Jurnal Ilmiah Publika Jurnal Portofolio: Jurnal Manajemen dan Bisnis Jurnal Pengabdian Kepada Masyarakat Kalam
Zena Zena
Universitas Pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN TAX AVOIDANCE SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN SUBSEKTOR BATU BARA Saksono Budi; Siti Asmonah; Zena Zena
Jurnal Ilmiah Publika Vol 11, No 1 (2023): JURNAL ILMIAH PUBLIKA
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/publika.v11i1.8610

Abstract

Penelitian ini bertujuan untuk mendapatakan bukti empiris mengenai pengaruh good corporate governance, profitabilitas dan ukuran perusahaan terhadap manajemen laba dengan tax avoidance sebagai variable intervening. Data dalam penelitian ini diperoleh melalui website www.idx.co.id. Penelitian ini menggunakan metode purposive sampling dalam menentukan sampel. Sebanyak 9 dari 21 perusahaan pertambangan subsektor Batu Bara yang terdaftar di Bursa Efek Indonesia dengan 5 tahun pengamatan yaitu dari 2014 sampai 2018, sehingga diperoleh 45 sampel penelitian. Data penelitian ini dianalisis dengan menggunakan metode analisis statistik dan analisis jalur untuk menguji variable intervening dalam model penelitian. Metode statistik yang digunakan untuk menguji hipotesis adalah Partial Least Square (PLS). Hasil penelitian ini menemukan bahwa Good Corporate Governance berpengaruh signifikan terhadap manajemen laba, Ukuran perusahaan dan profitabilitas tidak berpengaruh signifikan terhadap manajemen laba. Good Corporate Governance dan Profitabilitas berpengaruh signifikan terhadap Tax Avoidance, Ukuran Perusahaan tidak berpengaruh signifikan terhadap Tax Avoidance. Tax Avoidance  berpengaruh signifikan terhadap manajemen laba. Tax Avoidance tidak mampu memediasi pengaruh Good Corporate Governance, Ukuran Perusahaan dan Profitabilitas terhadap manajemen laba.
Pengungkapan Hak Asasi Manusia Dan Anti Korupsi Pada Perusahaan Manufaktur Dan Perbankan Di Indonesia Tahun 2018-2020 Zena Zena
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 1 No. 3 (2022): Kinerja Perusahaan dan Dunia Perbankan
Publisher : Prisani Cendekia

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Abstract

This research purposes to analyze human rights and anticorruption disclosure at Indonesian manufacturing and banking corporation listed at indonesia stock exchange 2018-2020.Variable used in the research was human rights and anticorruption disclosure. This research is done at manufacturing and banking company listed on Indonesia Stock Exchange 2018-2020 This research used random sampling, it was found that 77 companies consist of 51 manufacturing companies and 26 banking companies as the research sample. Research used statistic descriptive analysis as analysis method. The result of this research showed that has difference for human rights and anticorruption disclosure index on Indonesian manufacturing and banking corporation. The result of this research showed human rights and anticorruption disclosure index at Indonesian manufacturing and banking was low and middle.
Penerapan Peraturan Baru Lapisan Pajak Penghasilan Sesuai UU HPP Siti Asmonah; Zena Zena
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 2 No. 1 (2023): Pemberdayaan Ekonomi Rakyat Kecil dan UMKM
Publisher : Prisani Cendekia

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Abstract

Community service as one of the pillars of higher education occupies a strategic position in drawing and educating the community to improve the quality of life of the community. The form of coaching that is considered the most realistic is none other than providing provision through skills training and mentoring that is considered useful for the local community audience. The low awareness of taxpayers to comply with taxes is the biggest problem faced by the Directorate General of Taxes (DGT) while the government's largest source of funds to finance development is obtained from tax collection, the mechanism of which is coercive in accordance with Indonesian laws and regulations The desire to change people's mindset To be tax aware with early education requires systematic technical means, one of which is through inclusion in learning materials and training activities for various groups including private workers or private employees. The implementation method is the counseling method, by going through the preparation stage, the implementation stage and the results stage. Based on the results of the PKM team's observations during the activity, the interest from private employees towards the material provided was very high. The enthusiasm of the participants and the average participant were active in listening to the counseling material. This observation is shown by the high curiosity of private employees so that many questions are asked to the informants. The activity of the resource persons who also asked questions to the participants how far they knew taxation was shown by the many questions asked in Community Service counseling
Co-Authors Saksono Budi Siti Asmonah