Analysis of The Effect Earnings Management, Financial Ratios, Governance On Bond

Hartono, Hartono; Krisdiana,; Purwanggono, Cuk Jaka; Anantadjaya, Samuel P. D.; Wibowo, Teguh Setiawan

doi:10.35877/454ri.qems1247

Cited by 3 publications

(3 citation statements)

References 22 publications

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“…Perilaku wajib pajak dalam memenuhi kewajiban perpajakan menggunakan strategi akuntansi yang di sebut manajemen laba, seperti penelitian Marlina (2014) menguji pengaruh manajemen laba dan sanksi perpajakan terhadap kepatuhan perpajakan. Dengan melihat manajemen laba yang merupakan keputusan manajemen untuk meminimalkan atau memaksimalkan laba diukur dengan : Taking a bath, income minimization dan income smoothing, (Hartono, Krisdiana, Cuk Jaka Purwanggono, Samuel PD Anantadjaya, 2022) sedangkan kepatuhan perpajakan merupakan suatu keadaan dimana wajib pajak taat dan patuh dalam melaksanakan kewajiban dan hak perpajakan dengan aturan perpajakan yang berlaku. Hasil penelitian menunjukkan manajemen laba memberikan pengaruh terhadap kepatuhan perpajakan dan sanksi perpajakan memberi pengauh terhadap kepatuhan perpajakan tidak lepas dari kondisi perilaku wajib pajak itu sendiri.…”

Section: Study Yang Dilakukanunclassified

Pengaruh Kepatuhan, Kecenderungan Negosiasi, Moral Pajak dan Manajemen Laba terhadap Voluntary Tax Compliance di Mediasi Persepsi Kebijakan Fiskal

Yuniati

2024

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The purpose of this study was to analyze how the influence of taxpayer compliance, negotiation tendencies, tax morale and earnings management on valuntary tax compliance. and how the influence of taxpayer compliance, negotiation tendencies, tax morale and earnings management on valuntary tax compliance is mediated by fiscal policy. The study population is a taxpayer of Small and Medium Enterprises domiciled in in Kenjeran, East Java, the study sample involved 60 respondents using a purposive sampling method, the questionnaire as an instrument and processed using SEM Warp PLS 6.0 approach. The results showed that taxpayer compliance, the desire to negotiate, earnings management has a positive impact on valuntary tax compliance, but moral tax has a negative impact on valuntary tax compliance, taxpayer compliance, the desire to negotiate earnings management in fiscal policy mediation has a positive impact on valuntary tax compliance while tax morale in the mediation of fiscal policy has a negative impact on valuntary tax compliance. The novelty was found that taxpayers are obedient in carrying out their tax obligations influenced by the behavior of taxpayers, not because of regulations, behavior seen from economic, financial conditions by using a fiscal policy approach and conceptual approach based on a developing view of the tax policy.

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Section: Study Yang Dilakukanunclassified

Pengaruh Kepatuhan, Kecenderungan Negosiasi, Moral Pajak dan Manajemen Laba terhadap Voluntary Tax Compliance di Mediasi Persepsi Kebijakan Fiskal

Yuniati

2024

prive

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“…A person must have an excellent financial attitude or perspective to help him make financial decisions, including budget preparation, management, and investment decisions (Budiono, 2020). A perfect financial attitude will make it easier for an individual to manage their finances, but a bad one will cause undesirable things (Hartono, Krisdiana, et al, 2022). In financial management, one must also have self-control or locus of control.…”

Section: Introductionmentioning

confidence: 99%

The Influence of Financial Knowledge, Financial Attitude, Locus of Control and Income on Financial Management Behavior in Culinary Sub-Sector MSMEs in Trawas District

Sus Anisa,

Hartono,

Rini Armin

2023

IJMEBE

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This study aims to determine the extent to which financial knowledge, financial attitude, locus of control and income influence the behavior of financial management in Culinary Sub-Sector SMEs in Trawas District. The method used in this study is a quantitative method with descriptive analysis based on primary data obtained directly through distributing questionnaires and secondary data obtained from related parties, interviews, books and journals, etc. This research was conducted by distributing questionnaires to respondents. The population in this study are MSME actors in the Culinary Sub Sector in Trawas District. While the sample used is 50 MSMEs with the criteria of MSMEs being in Taman Ghanjaran, 3 years old and active until now in 2023. The sampling technique used is purposive sampling. The results of this study show that financial knowledge, financial attitude and locus of control partially have a significant effect on financial management behavior. Meanwhile, income partially has no significant effect on financial management behavior. Simultaneously (f test) shows that financial knowledge, financial attitude, locus of control and income simultaneously have a significant effect on financial management behavior.

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“…As in research (Yuliawati & Suarjaya, 2017) states that non-bank parties continue to own an increasingly large portion of all outstanding government bonds. Meanwhile, for bigasi krprasi according to (Hartono et al, 2022) explains that in some cases in the case of corporate bonds monetary proportions such as profit, efficiency, can predict bond valuation, while the proportion of liquidity and use cannot anticipate bond evaluation. As defined by the Indonesian Corporate Governance Forum (FCGI), Investors can choose a fairly balanced strategy.…”

Section: Introductionmentioning

confidence: 99%

The Influence of Interest Rates and Inflation on the Yield to Maturity of Government Bonds Listed on the Indonesia Stock Exchange for the 2019-2021 Period

Syayidati Alfi Zahroh,

Hartono,

Yuliasnita Verlandes

2023

IJMEBE

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This research aims at determining the impact of interest rates and inflation on government bond yields to maturity. This type of research using quantitative method. Non-probability sampling technique with kind of saturated samples was used for the selection of research samples. The population of this research is government bond with fixed series code listed on the Indonesia Stock Exchange in 2019-2021.The analytical method used by multiple linear regression analysis method is done by SPSS 22. One of the conditions must use the classic assumption test to get a good regression. This study uses secondary data obtained from the Indonesia Stock Exchange. This study uses quarterly data from 2019-2021. The result of this research is that interest rates and inflation together affect bond yields to maturity. Interest rate and inflation variables has positive significant effect on the government bond's yield to maturity.

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Analysis of The Effect Earnings Management, Financial Ratios, Governance On Bond

Cited by 3 publications

References 22 publications

Pengaruh Kepatuhan, Kecenderungan Negosiasi, Moral Pajak dan Manajemen Laba terhadap Voluntary Tax Compliance di Mediasi Persepsi Kebijakan Fiskal

Pengaruh Kepatuhan, Kecenderungan Negosiasi, Moral Pajak dan Manajemen Laba terhadap Voluntary Tax Compliance di Mediasi Persepsi Kebijakan Fiskal

The Influence of Financial Knowledge, Financial Attitude, Locus of Control and Income on Financial Management Behavior in Culinary Sub-Sector MSMEs in Trawas District

The Influence of Interest Rates and Inflation on the Yield to Maturity of Government Bonds Listed on the Indonesia Stock Exchange for the 2019-2021 Period

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