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All Journal Juara: Jurnal Riset Akuntansi Gorontalo Accounting Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Akuntansi Barelang Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Edudikara: Jurnal Pendidikan dan Pembelajaran JRABA
Arianti, Baiq Fitri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Tingkat Transfer Pricing, Financial Distress, Pertumbuhan Penjualan, dan Corporate Social Responsibility Terhadap Tax Avoidance Arianti, Baiq Fitri; Nurkamilah, Halfa
Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i2.2746

Abstract

The purpose of this research is to provide empirical evidence of analysis of the level of transfer pricing, financial distress, sales growth, and corporate social responsibility on tax avoidance. This study uses secondary data from property and real estate companies listed on the Indonesia Stock Exchange in 2017-2021. Determination of the sample in this study using purposive sampling technique. Testing research data using eviews program. The results of this study indicate that transfer pricing, sales growth, and corporate social responsibility have no effect on tax avoidance, while financial distress has a signifikan effect on tax avoidance.
Pengaruh Corporate Social Responsibility, Kepemilikan Manajerial, Dan Capital Intensity Terhadap Tax Avoidance Agustyo, Bagas Arya; Arianti, Baiq Fitri
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3168

Abstract

This study aims to obtain empirical evidence of the effect of corporate social responsibility, managerial ownership and capital intensity on tax avoidance. This type of research uses a quantitative approach. The data used is secondary data in the form of financial statements. The population in this study are manufacturing companies, especially the primary consumer goods industry sector listed on the Indonesia Stock Exchange in 2017-2021. The samples used in this study amounted to 12 manufacturing companies with a 5-year observation period in the 2017-2021 period and the number of financial reports sampled in this study amounted to 60. The results of the research conducted show that corporate social responsibility, managerial ownership, and capital intensity have an effect on tax avoidance, corporate social responsibility has no effect on tax avoidance, managerial ownership has a negative effect on tax avoidance and capital intensity has no effect on tax avoidance.
Pengaruh Tax Avoidance, Firm Size Terhadap Earnings Management Dengan Financial Performance Sebagai Pemoderasi Arianti, Baiq Fitri
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.1954

Abstract

The purpose of research is to empirically prove the effect of tax avoidance and firm size as independent variables, on earnings management as the dependent variable. The study also examines the role of the financial performance in moderating the relationship between these variables. The population in this study are mining sector companies listed on the Indonesia Stock Exchange for the period 2016 to 2020 totaling 193 companies. The sample in this study amounted to 28 companies with purposive sampling method, the data that were successfully processed were 140 observations. The type of research used is descriptive quantitative research. The data analysis method uses panel data regression with the help of E-views 10 software. The results showed that tax avoidance has a positive and insignificant effect on earnings management, while firm size has a negative and significant effect on earnings management, financial performance variables cannot moderate the influence of tax avoidance and financial performance variables can moderate the influence of firm size on earnings management.
Pengaruh Corporate Social Responsibility dan Good Corporate Governance pada Agresivitas Pajak dengan Manajemen Laba sebagai Pemoderasi Arianti, Baiq Fitri; Hadisah, Susi
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.4022

Abstract

This study was conducted with the aim of analyzing the effect of Corporate Social Responsibility and Good Corporate Governance on Tax Aggressiveness with Earnings Management as a Moderating Variable. This type of research uses quantitative methods. The population in this study were Property and Real Estate companies listed on the Indonesia Stock Exchange. The samples used in this study amounted to 12 Property and Real Estate companies with a 5-year observation period in the 2019-2023 period. The results of the research conducted show Corporate Social Responsibility, has an effect on Tax Aggressiveness, Good Corporate Governance has no effect on Tax Aggressiveness, Earnings Management is able to moderate Corporate Social Responsibility    on Tax Aggressiveness and Earnings Management is not able to moderate Good Corporate Governance on Tax Aggressivenes.
Pengaruh Struktur Modal, Pertumbuhan Penjualan Dan Keputusan Investasi Terhadap Nilai Perusahaan Arianti, Baiq Fitri; Yatiningrum, Riya
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.476 KB) | DOI: 10.32662/gaj.v5i1.1845

Abstract

The purpose of research is to empirically prove the influence of capital structure, sales growth and investment decisions on corporate value on mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling method used is a purposive sampling method and obtained by 17 companies that are the objects of research. The study used regression analysis of panel data, using Eviews version 9. Based on the results of the analysis tested, showed that (1) jointly (simultaneously) capital structure, sales growth and investment decisions have an effect on firm value, (2) capital structure have a negative and significant effect on the value of the company, (3) sales growth have no effect on the value of the company, and (4) investment decisions have no effect the on value of the company.
The Role of Dividend Policy in Moderating the Effect of Tax Planning and Investment Decisions on Firm Value Arianti, Baiq Fitri; Angela, Ivana
Gorontalo Accounting Journal Volume 9 Issue 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4491

Abstract

. The purpose of this research is to determine whether there is an effect of tax planning and investment decisions on firm value with dividend policy as a moderating variable in primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2019-2023. The type of data used in this research is secondary data with data sources originating from the Indonesian Stock Exchange during the 2019-2023 period. The population of this research was 118 companies and the samples were 23 companies through purposive sampling. The data analysis methods used in this research are descriptive statistics, panel data regression analysis, classical assumption testing, and hypothesis testing. The results of this research indicate that Tax Planning does not have a significant effect on firm Value, while investment decisions have a significant effect on firm value, and dividend policy is unable to moderate tax planning and investment decisions on firm value.
Dividend Policy: An Analysis of Leverage, Free Cash Flow, and the Corporate Life Cycle Fatmayanti, Kintana; Arianti, Baiq Fitri
Gorontalo Accounting Journal Volume 9 Issue 2 October 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i2.4402

Abstract

This study was conducted with the aim of analyzing the effect of leverage analysis, free cash flow, and corporate life cycle on dividend policy. The population of the study includes 125 companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange during the 2019–2023 period. Using purposive sampling, 16 companies were selected as the sample with a 5-year observation period, resulting in a total of 80 observations. The data used are secondary data obtained from the companies’ annual financial reports. The data analysis technique employed in this research is panel data regression, including model selection, classical assumption testing, coefficient of determination test, F-test, and t-test, processed using E-Views 12. The results show that degree of operating leverage, free cash flow, and corporate life cycle simultaneously affect dividend policy. Partially, degree of operating leverage and free cash flow have no significant effect on dividend policy, while corporate life cycle has a negative and significant effect on dividend policy.
Determinant of Firm Value in Consumer Non Cyclicals Sector Companies Arianti, Baiq Fitri; Hidayat, Yusuf; Muhammad Ridwan
Gorontalo Accounting Journal Volume 9 Issue 2 October 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i2.4552

Abstract

The purpose of this research is to assess and empirically understand the influence of companies in the consumer non-cyclicals sector on company value in terms of capital structure, investment decisions, and Good Corporate Governance. This research involves all companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange from 2019 to 2023, with a sample size of 64 companies. This study employs a quantitative approach using panel data regression analysis, assisted by Eviews version 13. The findings of this research indicate that capital structure does not empirically contribute to an increase in company value, investment decisions positively influence the increase in company value, and Good Corporate Governance does not contribute to an increase in company value. Research on company value has been widely conducted, but studies from the perspective of investment decisions using Tobin's q theory in non-cyclical consumer sector companies have not been explored much. With this research, companies can enhance their value through good company performance conditions with increased profitability, which will gain additional investment value and can be beneficial for investors.
Co-Authors Agustyo, Bagas Arya Angela, Ivana Azzahra, Khoirunnisa Fatmayanti, Kintana Hadisah, Susi Handayani, Henni Rahayu Isnaini, Aulia Kurnia Shanti, Yunita Lalu Muhammad Syahril Majidi Maradina, Julian Muhammad Ridwan Nurkamilah, Halfa Prastiani, Siti Chaerunisa Romadhina, Anggun Putri Septriani, Devi Siarwi, Siarwi Yatiningrum, Riya Yusuf Hidayat