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AP Lit - Crossref

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Last Updated: 10 May 2022

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Pengaruh Perencanaan Pajak Dan Profitabilitas Terhadap Praktik Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2020

This report seeks to investigate the effects of tax planning and profit on earnings management practices. 64 consumer products industry manufacturing firms listed on the Indonesia Stock Exchange in 2019-2020 were included in this survey, according to the reasearch sample. The study found that tax planning has no effect on management decisions, although profitability has a significant positive effect on earnings management strategies. The study revealed that tax planning and profitability had a significant effect on earnings management.

Source link: https://doi.org/10.35313/ialj.v1i3.3048


Pengaruh Audit Tenure, Kualitas Laba Dan Auditor Spesialisasi Industri Terhadap Audit Delay

Audit extension is the time span between the closing date of the financial statements and the date of the independent audited financial report signed by an independent auditor. Audience had no effect on audit delay, according to hypothesis testing on the t statistical software, although earnings quality had a positive effect on audit time, but auditor industry specialization had a negative impact on audit delay.

Source link: https://doi.org/10.35313/ialj.v1i3.3525


Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Pengungkapan Corporate Social Responsibility

The sources used are secondary results from company financial reports from 2017 to 2019. The population included in this research is composed of 68 companies in the Indonesia Stock Exchange's main industry and chemical sector, with a sample of 13 firms obtained. The results of this report show that size has a significant positive influence on CSR disclosure, profitability has a negative impact on CSR reporting, and leverage has a significant negative impact on CSR reporting.

Source link: https://doi.org/10.35313/ialj.v1i3.3524


Analisis Pengaruh Capital Adequacy Ratio dan Komite Audit Terhadap Profitabilitas Perusahaan Perbankan di Era Pandemi Covid-19

Return On Assets is the ratio used to determine a bank's profitability, which is the ratio that determines whether a bank is profitable is the return on investment. Banks are concerned about ROA because it is used to determine the company's profitability by using its funds. The impact of the Capital Adequacy Ratio and the audit committee on the success of banking firms listed on the Indonesia Stock Exchange in 2020 will be determined by the Capital Adequacy Ratio and the audit committee to determine the effect of the Capital Adequacy Ratio and the audit committee's report on the profitability of banking firms listed on the Indonesia Stock Exchange. The results of the research revealed that partially CAR had a positive and significant effect on ROA, but the audit committee had no influence on ROA.

Source link: https://doi.org/10.35313/ialj.v2i1.3324


Pengaruh Likuiditas, Solvabilitas dan Aktivitas Terhadap Profitabilitas: Bukti Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia

Multiple linear regression analysis is used to analyze data analysis using quantitative data collection tools through financial statement documentation, then analyzed using multiple linear regression. With a sample of 24 companies from the IDX from 2014-2017, the population of this report is composed of Property and Real Estate Companies listed on the IDX for the period 2014-2017. The results of the study reveal that simultaneously Liquidity, Solvency, and Activity had a positive and significant effect of 39. 1% on Profitability in Property and Real Estate Companies Listed on the IDX.

Source link: https://doi.org/10.35313/ialj.v2i1.3592


β-Catenin–related protein WRM-1 is a multifunctional regulatory subunit of the LIT-1 MAPK complex

Significance Vertebrate -catenin has two roles: as a cell adhesion component and as the T-cell factor coactivator in canonical Wnt signaling. Here we discuss previously unidentified mechanisms by which the LIT-1 kinase is activated and the various regulatory roles WRM-1 plays in LIT-1 formation and LIT-1 subcellular localization.

Source link: https://doi.org/10.1073/pnas.1416339112


Education Facility Needs Analysis in Abepura District Jayapura City

This report intends to investigate the current and future of educational facilities, as well as finding problem areas for the provision of educational facility services. The existing educational facilities in Abepur District for the present and future are still suitable, according to the findings of scientific studies. The lack of complementary support services and infrastructure in educational establishments in the Abepura District, as well as inadequate transportation services in three villages, namely: Enggros Village, Nafri Village, and Koya Koso Village, are two issues that have arisen in educational facilities.

Source link: https://doi.org/10.36349/easjehl.2022.v05i03.005

* Please keep in mind that all text is summarized by machine, we do not bear any responsibility, and you should always check original source before taking any actions

* Please keep in mind that all text is summarized by machine, we do not bear any responsibility, and you should always check original source before taking any actions