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Pengaruh Agresivitas Pajak, Profitabilitas, Leverage, Dan Dewan Komisaris Independen Terhadap Corporate Social Responsibility Disclosure Dengan Ukuran Perusahaan Sebagai Variabel Moderasi : (Pada Perusahaan Sektor Infrastruktur Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021)
Indra Gunawan Siregar
; Khorida AR
; Hikmah Putri Hastuti
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 1
, No 2
(2024)
The aim of this research is to determine the effect of tax aggressiveness, profitability, leverage, and an independent board of commissioners on corporate social responsibility disclosure with company size as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange. The period used in this research is 4 years, starting from 2018-2021. This study uses a quantitative approach. The population in this study were 67 infrastructure companies that were still listed on th...
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Pengaruh Kompensasi Manajemen Dan Corporate Governance Terhadap Manajemen Pajak
Dina Fransiska
; Dirvi Surya Abbas
; Indra Gunawan Siregar
Jurnal Ekonomi dan Keuangan
Vol 2
, No 1
(2023)
The purpose of this study is to determine the effect of Management Compensation, and Corporate Governance on Manufacturing companies, the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX). The population of this study includes Manufacturing companies, the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the criteria that have been applied, 11...
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PENGARUH UKURAN PERUSAHAAN, TINGKAT HUTANG, KEPEMILIKAN MANAJERIAL, KOMITE AUDIT TERHADAP PERSISTENSI LABA
Aprilia Maharani Firdousy
; Dirvi Surya Abbas
; Daniel Rahandri
; Indra Gunawan Siregar
Jurnal Publikasi Ilmu Manajemen
Vol 1
, No 4
(2022)
The purpose of this study was to determine the effect of firm size, debt level, managerial ownership, audit comitte on earnings persistence in property and real estate companies listed on Indonesia Stock Exchange (IDX). The research time period use is 6 years, namely the 2016-2021 period. The sampling technique use purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data use is secondary data obtained from the Indonesia Stock Exchange website. The...
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