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323 referensi ditemukan
REPOSITORY Umumindonesia2023

Pengaruh Corporate Governance dan Intellectual Capital Terhadap Manajemen Laba

Afandi, Muh Dimas · Universitas Islam 45 / UM Indonesia

This research aims to determine the influence of corporate governance and intellectual capital on earnings management. The research method used in this research is quantitative with the population in this research being banking companies listed on the Indonesia Stock Exchange (BEI) in the observation period from 2019 to 2022. The sampling technique in this …

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REPOSITORY Umumindonesia2023

Implementasi Batas Usia Minimal Perkawinan Berdasarkan Undang-Undang Nomor 16 Tahun 2019 Tentang Perubahan Atas Undang-Undang Nomor 1 Tahun 1974 Tentang Perkawinan Di Pengadilan Agama Cikarang

Apriyana, Nisa Eka · Universitas Islam 45 / UM Indonesia

Child marriages under the minimum age limit of marriage have often occurred in Indonesian society including in the Bekasi Regency area. Early childhood marriages have a negative impact on children, so the government amended Act No. 1 of 1974 to Act No. 16 of 2019 concerning marriages with a minimum age limit on marriages listed in Act No. 16 of 2019. It is k…

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REPOSITORY Umumindonesia2023

Hubungan Gratitude dan Social Comparison dengan Body Image pada Remaja Akhir Pengguna Instagram

Permatasari, Yulianti Indah · Universitas Islam 45 / UM Indonesia

This study aims to determine the effect of gratitude on body image and the effect of social comparison on body image in late adolescents who use Instagram in Bekasi City. The method used in this research is a qualitative method with a correlational approach. The sample in this study amounted to 265 people selected using purposive sampling technique. This stu…

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REPOSITORY Umumindonesia2023

Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Konservatisme Akuntansi terhadap Manajemen Laba pada Perusahaan Food and Beverage

Aprila, Yolanda · Universitas Islam 45 / UM Indonesia

This research aims to determine the influence of Tax Planning, Deferred Tax Expenses, and Accounting Conservatism on Profit Management in Food and Beverage Companies. This research uses quantitative methods and the type of data used is secondary data in the form of company financial reports. In this study, the sample was determined using a purposive samplin…

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REPOSITORY Umumindonesia2023

Analisis Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia

Miranda, Alda · Universitas Islam 45 / UM Indonesia

This research aims to analyze the factors that influence Firm Size, Growth Opportunity, Capital Expenditure as dependent variables with Leverage, Liquidity as control variables. Both were chosen as control variables because their validity has been tested to be used as control variables, while Cash Holding is the dependent variable for Property and Real Estat…

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REPOSITORY Umumindonesia2023

Pengaruh Transfer Pricing, Capital Intensity, dan Leverage Terhadap Penghindaran Pajak

Sari, Dewinta · Universitas Islam 45 / UM Indonesia

This study aims to analyze the Effect of Transfer Pricing. Capital Intensity and Leverage Against Tax Avoidance. The research method used in this study is a quantitative method. This study used a purposive sampling technique with data sources from the annual financial reports of companies in the primary consumer goods sector for 2020-2022 and obtained 84 out…

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REPOSITORY Umumindonesia2023

PENGARUH DEBT TO EQUITY RATIO, ASSETS GROWTH RATIO, RETURN ON ASSET DAN RETURN ON EQUITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021

Khodijah, Siti · Universitas Islam 45 / UM Indonesia

Abstract The purpose of this study was to determine the effect of the Debt to equity ratio, assets growth ratio, return on assets, and return on equity on the value of property and real estate companies listed on the Indonesia Stock Exchange for the 2018- 2021 period. The research method used is quantitative descriptive. The samples used in this st…

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REPOSITORY Umumindonesia2023

Pengaruh Pengungkapan Emisi Karbon, Kinerja Lingkungan, Biaya Lingkungan, dan Ukuran Perusahaan Terhadap Kinerja Keuangan

Andriani, Wahyu · Universitas Islam 45 / UM Indonesia

Effect Of Carbon Emission Disclosure, Environmental Performance, Environmental Costs and Firm Size on Financial Performance. XIII + 52 Pages + 1 Figure + 18 Tables + 2023 + 18 Appendices Keywords: Carbon Emission Disclosure, Environmental Performance, Environmental Costs, Firm Size, Financial Performance This study aimed to determine the effects of car…

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REPOSITORY Umumindonesia2023

Fenomena Underpricing dan Faktor-faktor yang Memengaruhinya (Studi Kasus di Bursa Efek Indonesia Periode 2017-2021

Yulianti, Ana · Universitas Islam 45 / UM Indonesia

The purpose of this research is to find out the Underpricing Phenomenon and the Factors Affecting It (Case Study on the Indonesia Stock Exchange for the 2017-2021 period).Quantitative research method and analytical method used in this study is a method of multiple regression analysis carried out with SPPS 23.0. The data is obtained from monthly data from the…

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REPOSITORY Umumindonesia2023

Pengaruh Profitabilitas, Good Corporate Govenance dan Ukuran Perusahaan terhadap Manajemen laba.

Dewangga, Ciko · Universitas Islam 45 / UM Indonesia

The purpose of this study is to find out whether there is an influence or relationship involving profitability, good corporate governance and company size on earnings management in transportation and logistics companies in the 2019-2021 period. The type of research used in this study is comparative causal where the data used is quantitative data. The samplin…

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REPOSITORY Umumindonesia2023

The Effect of Tax Avoidance, Company Size, and Good Corporate Governance on the Cost of Debt

Fajarwati, Diana · Universitas Islam 45 / UM Indonesia

This study aims to examine the effect of tax avoidance, company size, and good corporate governance on the cost of debt in property, real estate and building construction companies listed on the Indonesia Stock Exchange (IDX) during 2019 to 2021. The research method applies the quantitative with secondary data obtained from annual reports obtained from the w…

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REPOSITORY Umumindonesia2023

Pengaruh Listing Age, Profitability, Industry Type, Listing Status, Independent Commissioner, dan Auditor Type terhadap Intellectual Capital Disclosure

Novianti, Mirna · Universitas Islam 45 / UM Indonesia

This study aims to determine the effect of Listing Age, Profitability, Industry Type, Listing Status, Independent Commissioner, and Auditor Type on Intellectual Capital Disclosure. The research method used is descriptive statistics with a quantitative approach. The research data uses secondary data, namely audited financial statements obtained from www.idx.…

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REPOSITORY Umumindonesia2023

Perilaku Investor terhadap Manajemen Laba

Rahmawati, Desy · Universitas Islam 45 / UM Indonesia

This study aims to determine whether the influence of investors on real earnings management. In this study, the independent variables used in this study are real earnings management (abnormal cash flow (CFO), abnormal production costs (PROD), abnormal discretionary expenses (DISC)), while the dependent variable used in this study is the reaction of investor…

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REPOSITORY Umumindonesia2023

Pengaruh Penghindaran Pajak, Biaya Agensi, Sales Growth terhadap Nilai Perusahaan

Safitri, Irma · Universitas Islam 45 / UM Indonesia

Irma Safitri (41183403180005) Effect of tax avoidance, agency cost, and sales growth on firm value. xiii + 68 pages + 11 tables + 1 images+ 2023 + 12 attachment. Keyword : tax avoidance, agency cost, and sales growth on firm value. The purpose of this study is to analyze the effect of tax avoidance, agency fees, and sales growth on firm value in the prop…

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REPOSITORY Umumindonesia2023

Pengaruh Profitabilitas, Fraud, Reputasi Auditor dan Pergantian Auditor Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Sektor Barang Konsumen Non-Primer yang Terdaftar Pada Bursa Efek Indonesia Tahun 2018-2021)

Sani, Mutiara · Universitas Islam 45 / UM Indonesia

Mutiara Sani (41183403180065) The Effect of Profitability, Fraud, Auditor Reputation, and Auditor Switching on Audit Report Lag (On Non-primary Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange in 2018-2021) xiv + 124 pages + 13 tables + 1 figure + 10 appendix Keywords : Profitability, Fraud, Auditor Reputation, Auditor Switching and…

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REPOSITORY Umumindonesia2023

Pengaruh Asimetri Informasi, Perencanaan Pajak dan Free Cash Flow Terhadap Manajemen Laba

Rubianto, Reghina Aulia · Universitas Islam 45 / UM Indonesia

The purpose of this study was to analyze the effect of information asymmetry, tax planning, and free cash flow on earnings management in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange in 2019-2021 using a purposive sampling technique and obtained 29 companies as samples with 87 observational data. This research method uses mul…

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REPOSITORY Umumindonesia2023

Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Aset Pajak Tangguhan Terhadap Manajemen Laba Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

Darwanti, Lisgina · Universitas Islam 45 / UM Indonesia

This study aims to determine the effect of tax planning, deferred tax expense, and deferred tax assets on earnings management with institutional ownership as a moderating variable. The research method used in this study is a quantitative method using secondary data from the company's financial statements. The population in this study are consumer non-cycl…

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REPOSITORY Umumindonesia2023

Pengaruh Self Assessment sytem, Kemungkinan Terdeteksinya Kecurangan, Teknologi dan Informasi Perpajakan, dan Ketidakpercayaan Kepada Fiskus Terhadap Penggelapan Pajak.

Putri, Deninda Desyana · Universitas Islam 45 / UM Indonesia

The Influence of the Self Assessment System, the Possibility of Detecting Fraud, Tax Information and Technology, and Distrust of Tax Authorities in Tax Evasion. xiii + 109 pages + 23 tables + 1 figure + 13 attachments Keywords: the effect of self-assessment system, the possibility of detecting fraud, tax information and technology, and distrust of the tax …

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REPOSITORY Umumindonesia2023

Pengaruh Ukuran KAP, Audit Tenure, Kompleksitas Operasi, dan Corporate Sustainable Management Terhadap Audit Report Lag

Anggraini, Resdiana Dewi · Universitas Islam 45 / UM Indonesia

Effect of KAP size, audit tenure, operational complexity, and corporate sustainability management on audit report lag XV + 99 pages + 10 tables + 1 figure + 2023 + 11 attachments Keywords: audit report lag, KAP size, audit tenure, operational complexity, corporate sustainable management The purpose of this research is to identify, test, and re-analyze…

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REPOSITORY Umumindonesia2023

PENGARUH PREFERENSI RISIKO EKSEKUTIF DAN KEPEMILIKAN KELUARGA DENGAN KOMPENSASI MANAJEMEN KUNCI SEBAGAI PEMODERASI TERHADAP PENGHINDARAN PAJAK

YULIAWATI, RISKA · Universitas Islam 45 / UM Indonesia

ABSTRACT Riska Yuliawati (41183403160090) Effect of Executive Risk Preference and Family Ownership with Key Management Compensation as Moderation of Tax Avoidance. xiii + 96 pages + 15 tables + 1 figure + 12 attachments Keywords: executive risk preference, family ownership, key management compensation, IDX, Manufacturing This study aims to determine …

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