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Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan dan Beban Pajak Tangguhan terhadap Manajemen Laba
Selly Eka Nur Cahni
; Nur Rahmanti Ratih
; Muhammad Alfa Niam
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 2
, No 3
(2025)
This study focuses on examining the relationship between tax planning, deferred tax assets, and deferred tax liabilities on earnings management. The research method used is quantitative with a descriptive approach. The population of the study consists of manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange during the period 2022–2023. The sample comprises 47 company financial statements obtained through purposive sampling, with secondary data as the m...
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Pengaruh Profitabilitas, Keputusan Investasi, Dan Keputusan Pendanaan Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Sub Sektor Minyak Dan Gas Bumi Yang Terdaftar Di BEI Periode 2017-2021
Febryana Sudarmaka Putri
; Nur Rahmanti Ratih
; Miladiah Kusumaningarti
Jurnal Akuntan Publik
Vol 3
, No 1
(2025)
The purpose of this study is to determine partially or simultaneously with the variable profitability (which is proxied by ROE), investment decisions (which are proxied by PER), and funding decisions (which are proxied by DER) on firm value (which is proxied by PBV). The population in this study are mining companies in the oil and gas sub-sector which are listed on the Indonesia Stock Exchange for the 2017-2021 period either partially or simultaneously. The sampling technique uses saturated samp...
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