Vol 4 No 2 (2023): Oktober

Articles

• PENGARUH FAKTOR KEUANGAN DAN NON-KEUANGAN TERHADAP NILAI PERUSAHAAN

  Hanna Wijaya

  91-108

  • PDF_040201 (English)

  Hanna Wijaya,  Universitas Pelita Harapan,  Indonesia

  Abstrak dilihat : 511 times | Unduhan: 486 times | DOI : https://doi.org/10.19166/jpa.v4i1.7310
  

  DOI: https://doi.org/10.19166/jpa.v4i1.7310

• PERAN MANAJEMEN LABA DAN INTELLECTUAL CAPITAL SEBAGAI MODERASI PENGARUH REPUTASI KAP TERHADAP PERENCANAAN PAJAK

  Tandry Whittleliang Hakki, Anastacia Lydia Cabelita, Angelyn Angelyn

  109-121

  • PDF_040202 (English)

  Tandry Whittleliang Hakki,  Universitas Bunda Mulia,  Indonesia

  Anastacia Lydia Cabelita,  Universitas Bunda Mulia

  Angelyn Angelyn,  Universitas Bunda Mulia

  Abstrak dilihat : 514 times | Unduhan: 204 times | DOI : https://doi.org/10.19166/jpa.v4i2.7607
  

  DOI: https://doi.org/10.19166/jpa.v4i2.7607

• PENGARUH ASIMETRI INFORMASI, PERENCANAAN PAJAK, DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA

  Liansin Tampilan, Yuniken Evelin Suak, Ika Prayanthi

  122-132

  • PDF_0402023 (English)

  Liansin Tampilan,  Universitas Klabat

  Yuniken Evelin Suak,  Universitas Klabat,  Indonesia

  Ika Prayanthi,  Universitas Klabat,  Indonesia

  Abstrak dilihat : 548 times | Unduhan: 193 times | DOI : https://doi.org/10.19166/jpa.v4i2.7468
  

  DOI: https://doi.org/10.19166/jpa.v4i2.7468

• The Influence of Profitability, Liquidity and Leverage on Tax Aggressiveness of Pharmaceutical Companies Listed on the Indonesia Stock Exchange

  Louis Yosen Primsa Tarigan

  133-149

  • PDF_040204 (English)

  Louis Yosen Primsa Tarigan,  Universitas Pelita Harapan,  Indonesia

  http://orcid.org/0000-0001-7063-9166

  Abstrak dilihat : 382 times | Unduhan: 225 times | DOI : https://doi.org/10.19166/jpa.v4i2.7652
  

  DOI: https://doi.org/10.19166/jpa.v4i2.7652

• PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA RIIL

  Layli Mukharromah, Mulyadi Noto Soetardjo

  150-161

  • PDF_040205 (English)

  Layli Mukharromah,  Universitas Pelita Harapan,  Indonesia

  Mulyadi Noto Soetardjo,  Universitas Pelita Harapan,  Indonesia

  Abstrak dilihat : 604 times | Unduhan: 218 times | DOI : https://doi.org/10.19166/jpa.v4i2.7915
  

  DOI: https://doi.org/10.19166/jpa.v4i2.7915

• ANALISIS FAKTOR DETERMINAN TERHADAP FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI

  Leonardo Leonardo, Mulyadi Noto Soetardjo

  162-180

  • PDF_040206 (English)

  Leonardo Leonardo,  Universitas Pelita Harapan,  Indonesia

  Mulyadi Noto Soetardjo,  Universitas Pelita Harapan,  Indonesia

  Abstrak dilihat : 618 times | Unduhan: 260 times | DOI : https://doi.org/10.19166/jpa.v4i2.7940
  

  DOI: https://doi.org/10.19166/jpa.v4i2.7940

• NAVIGATING CORPORATE SUCCESS: UNRAVELING THE IMPACT OF INSTITUTIONAL AND MANAGERIAL OWNERSHIP, MODERATED BY CORPORATE SOCIAL RESPONSIBILITY

  Stefanus Dimas Ryan Saputro, Nadia Natalia

  181-194

  • PDF_040207 (English)

  Stefanus Dimas Ryan Saputro,  Universitas Pelita Harapan,  Indonesia

  Nadia Natalia,  Universitas Pelita Harapan,  Indonesia

  Abstrak dilihat : 399 times | Unduhan: 208 times | DOI : https://doi.org/10.19166/jpa.v4i2.8100
  

  DOI: https://doi.org/10.19166/jpa.v4i2.8100