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All Journal Jurnal Akuntansi dan Governance Digital Business Tren Bisnis Masa Depan
Albab, Farah Nisa Ul
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Economics, Econometrics & Finance

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Peran Kecakapan Manajerial dan Koneksi Politik terhadap Praktik Manajemen Laba Dimoderasi Tata Kelola Perusahaan Saraswati, Ade Maya; Albab, Farah Nisa Ul
Jurnal Akuntansi dan Governance Vol 5, No 1 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.5.1.95-110

Abstract

Objectives: This research aims to examine the influence of managerial ability and political connections on earnings management practices moderated by corporate governance.Design/method/approach: Quantitative method, secondary data source energy sector listings on the IDX for 2019-2022 using purposive sampling and panel data regression analysis with the E-views program.Results/findings: Managerial ability have a negative influence on earnings management, political connections have a positive influence on earnings management, corporate governance strengthens the relationship between managerial ability and earnings management, and corporate governance weakens the relationship between political connections and earnings management.Theoretical contribution: Research can enrich the literature, deepen understanding, and help develop more comprehensive theoretical models regarding the mechanisms and motivations earnings managementPractical contribution: Companies need to increase transparency in financial reporting and commit to accountability, companies need to evaluate risks related to political connections, and create strategies to manage or minimize these risks.Limitations: The limitations of this research are the variability of managerial styles and the lack of internal data political connections are difficult to measure due to diverse political interests. In corporate governance, there are differences in standards between countries and overall limitation terms of period time.
Study of the Relationship between Per Capita Income and the Number of National Tourists in Entertainment Tax Revenue Receipt (Case Study in 5 Cities of DKI Jakarta) Albab, Farah Nisa Ul; Rahayu, Dewi
Digital Business: Tren Bisnis Masa Depan Vol. 15 No. 2 (2024): June: Bussines, IT, Finance
Publisher : Central Research Institute for Agriculture (CeRIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59651/digital.v15i2.163

Abstract

Objectives: This research aims to determine the effect of per capita income and the number of domestic tourists on entertainment tax revenues. This research is based on the DKI Jakarta Province as one of the highest PAD producers in Indonesia. This research uses secondary data. Data was obtained from the DKI Jakarta Regional Revenue Agency, the Central Statistics Agency, and the DKI Jakarta Provincial Government Integrated Data Portal. The analysis tool used is E-Views. Results/findings: The research results show that per capita income has a positive effect on entertainment tax. Other results show that domestic tourists have no effect on entertainment tax. Theoretical contribution: Research on entertainment taxes is still very limited, so the results of this research can add to the literature related to entertainment taxes. Practical contribution: The results of the research can be input for the DKI Jakarta Regional Revenue Agency to create entertainment tax optimization policies. Limitations: This research uses data before Covid-19, namely 2012-2019, so it is necessary to add variables and research years
Co-Authors Dewi Rahayu Saraswati, Ade Maya