Cash holding, leverage, political connections, and earnings quality: the moderating role of corporate social responsibility

R Amin, A Firmansyah - Jurnal Dinamika Akuntansi Dan Bisnis, 2023 - jurnal.usk.ac.id
This study aims to examine the influence of cash holding, leverage and political connections
(CSR) on earnings quality. In addition, the moderating role of corporate social responsibility …

Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence

W Yadiati, P Prasojo, I Listyorini, I Rofiqah… - … Akuntansi dan Bisnis, 2022 - jurnal.usk.ac.id
The purpose of this study is to examine the relationship between human capital (HC), quality
of the shariah supervisory board (SSB) and performance of maqasid shariah-based Islamic …

Analisis penerapan tax planning dalam upaya efisiensi beban pajak penghasilan (studi pada PT. Pasifik Petra Indonesia)

TA Herwanto, JJ Tinangon… - JURNAL RISET …, 2021 - ejournal.unsrat.ac.id
Tax Planning is a legal effort that can be done by taxpayers. The action is legal because the
tax prohibition is carried out in a way that does not violate the applicable law. Tax Planning …

[PDF][PDF] Creative Accounting: Viewed from Risk and Sharia Compliance Perspective

M Noor, S Sopian - Journal of Islamic Economic Laws, 2023 - researchgate.net
A company with a corporate form resulting from the industrial revolution raises a principal
and agent relationship. The separation between the company's owner and the people who …

The Role of Managerial Ownership as a Mediator on the Effect of Aggressive Tax Actions on Earnings Quality

E Herianti, A Marundha - International Journal of Professional …, 2023 - openaccessojs.com
Purpose: The objectives of this study is to examine and analyze the effect of Aggressive Tax
Actions on Earnings Quality in which mediated by Managerial Ownership. Theoretical …

THE EFFECT OF FINANCIAL RATIO ON FINANCIAL DISTRESS IN MINING COMPANIES

N Nurcahyono, P Adelia, L Christanty… - … Majalah Ekonomi dan …, 2023 - jurnal.unimus.ac.id
Empirically this study examines the factors that cause companies to experience financial
distress. Financial distress is a phenomenon companies face, especially during a pandemic …

CAMEL Ratio as an Indicator of Financial Distress Altman Z-Score Model with Company Size as a Moderating Variable

TW Erdi, W Agustin… - Journal of Applied …, 2022 - repositorybaru.stieykpn.ac.id
The CAMEL ratio is one of the analytical tools to predict bankruptcy in a bank or what is
commonly referred to as financial distress. The condition of financial distress is influenced by …