Article Per Year (5 Year)
p-Index From 2020 - 2025
2.737
P-Index
This Author published in this journals
All Journal Juara: Jurnal Riset Akuntansi JABE (Journal of Accounting and Business Education) 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
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
Company Size, Financial Distress And Audit Complexity Against Audit Report Lag Arianti, Baiq Fitri
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.554 KB) | DOI: 10.32662/gaj.v4i1.1253

Abstract

The purpose of this study is to measure and test thecompany size, financial distress, and audit complexity on audit report lag either partially or simultaneously. The type of research used is quantitative research with associative methods. The sample method in this study used a purposive sampling technique with a total sample of 7 miscellaneous industry sector companies and petroleum and natural gas obtained from the annual report for 5 years of observation as many as 35 annual reports 2015-2019. The data analysis technique used in this research is descriptive statistical analysis, classical assumption test, multiple regression test, and hypothesis testing with the help of the SPSS version 25 software program. The results of this study indicate that partially company size affects the audit report lag, financial distress variables. it does not affect the audit report lag, and audit complexity has an effect on the audit report lag. Meanwhile, the simultaneous test shows that all independent variables affect the audit report lag.
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.
ANALISIS TINGKAT KEBIJAKAN DEVIDEN, PENGHINDARAN PAJAK, DAN KINERJA LINGKUNGAN PADA NILAI PERUSAHAAN Nata, Cahya Amin; Arianti, Baiq Fitri
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10153

Abstract

This study aims to determine whether there is an influence of Dividend Policy, Tax Avoidance, and Environmental Performance on Company Value in the basic materials sector listed on the Indonesia Stock Exchange in 2019-2023. In this study, Dividend Policy is measured using the Dividend Payout Ratio by calculating the Retention Ratio first, Tax Avoidance using the Book Tax Difference, Environmental Performance using the Company Performance Rating Program in Environmental Management, and Company Value using Tobin`s Q. This type of research uses quantitative research with secondary data and data sources from the Indonesia Stock Exchange and the websites of basic materials companies listed during the 2019-2023 period. The population of this study is 102 companies and the sample is 8 companies through purposive sampling. The data analysis method used in this study is descriptive statistics, panel data regression analysis, classical assumption testing and hypothesis testing. Data testing in this study uses the Eviews 12 application. The results of this study indicate that Dividend Policy, Tax Avoidance, and Environmental Performance simultaneously affect Company Value, Dividend Policy does not affect Company Value, Tax Avoidance does not affect Company Value and Environmental Performance does not affect Company Value.
Co-Authors Agustyo, Bagas Arya Azzahra, Khoirunnisa Hadisah, Susi Handayani, Henni Rahayu Isnaini, Aulia Kurnia Shanti, Yunita Lalu Muhammad Syahril Majidi Maradina, Julian Nata, Cahya Amin Nurkamilah, Halfa Prastiani, Siti Chaerunisa Romadhina, Anggun Putri Septriani, Devi Siarwi, Siarwi Soesila, Byas Yatiningrum, Riya