Results 91 to 100 of about 660,694 (197)
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI), 2023 Penelitian ini bertujuan untuk menganalisis apakah Beban Pajak Kini, Beban Pajak Tangguhan, dan Perubahan Tarif Pajak terhadap Manajemen Laba Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) periode 2015-2021.
Denismawati Halawa
semanticscholar +1 more source
PREFERENSI MANAJEMEN LABA AKRUAL ATAU MANAJEMEN LABA RIIL DALAM AKTIVITAS TAX SHELTER
Jurnal Akuntansi dan Keuangan Indonesia, 2013 This study aims to examine the effect of accrual or real earnings management on the possibility of companies involved in tax shelter activities by using Surat Ketetapan Pajak Kurang Bayar (notice of tax deficiency) as a proxy to measure the tax shelter.
openaire +2 more sources
Determinan Praktik Manajemen Laba Riil
Jurnal Ekonomi Modernisasi, 2018 The aim of this study was to examine the effect of the level financial statement disclosure on earnings management and audit quality in moderating this study. The sample of this study was from LQ45 companies, especially in manufacturing as many as 9 companies with an observation period of 5 years (2012-2016). This study provided empirical evidence that
Koerniawan Dwi Wibawa +2 more
openaire +3 more sources
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS TERHADAP MANAJEMEN LABA
Juremi: Jurnal Riset EkonomiPenelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, dan likuiditas terhadap manajemen laba pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022-2023. Metode penelitian menggunakan
Desy Sari Abi, Ika Wulandari
semanticscholar +1 more source
MANAJEMEN LABA, KUALITAS LABA DAN KREDIBILITAS LAPORAN KEUANGAN
Media Riset Akuntansi, Auditing & Informasi, 2008 The article shows about impact of earning management, especially in earning quality and credibility of financial report. Arrangement the article is based to literature and research prevously. Earning management is an terminology and topic which very important to understand in comprehension by the user of financial report.Financial report be conviced as
openaire +1 more source
Pengaruh Profitabilitas terhadap Manajemen Laba
Jurnal Akademi Akuntansi, 2019 Financial report produce information that can be used for decision made by internal such as management and employees and external such as investor, creditors and the government. However, sometimes users of financial statements are often concerned on earnings information without keep attention to the procedures used to make company profit information ...
Kurnia Cahya Lestari, S. Oky Wulandari
openaire +3 more sources
Manajemen Laba dengan Pendekatan Model Jones
Jurnal Akuntansi Dan Keuangan West SciencePenelitian ini mengeksplorasi analisis manajemen laba pada laporan keuangan dengan fokus utama pada model Standard Jones dan modifikasinya, yang terbukti menjadi pendekatan yang paling umum digunakan dalam literatur dan database penelitian terkait ...
Ridho Fiqriansyah +3 more
semanticscholar +1 more source
PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA PAJAK TERHADAP MANAJEMEN LABA DAN PERSISTENSI LABA
Media Riset Akuntansi, Auditing & Informasi, 2012 This study was conducted to examine the effect of book tax-differences in indicating the earnings persistence by first testing whether the listed companies manage their earnings to avoid losses. The number of samples used in this study is 79 firms to examine earnings management, and 26 firms to examine earnings persistance.The results show that samples
openaire +1 more source
Jurnal Akuntansi, 2019 This study aims to investigate the effect of earnings information on market reaction with accrual and real earnings management as the moderating variables. The sample of this study is manufacturing companies listed in the Indonesia Stock Exchange in 2012-2015. Samples are collected by purposive sampling and resulted in 58 companies as the final sample.
Kurniawati Kurniawati, Santi Santi
openaire +2 more sources
Manajemen laba riil dan keterbacaan laporan tahunan
Jurnal Akuntansi Kontemporer, 2020 This study aims to empirically examine the relationship between real earnings man-agement and the company's annual report readability. The population of this research is all companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 by ex-cluding the financial sector. The sampling technique used was purposive sampling.
Firhan Razki Abshari, Annisaa Rahman
openaire +3 more sources