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All Journal Media Mahardhika Proceeding of World Conference JURNAL EKONOMI (JE)
Ariyani
Departement Of Accounting, Narotama University, Jl. Arif Rahman Hakim No. 51, 60117, Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Mathematics Medicine & Pharmacology Social Sciences

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The Influence Of Tax Planning, Deferred Tax Expenses, Managerial Proficiency, And Managerial Ownership On Earnings Management: (Case Study In The Food Sector Idx 2017-2021) Aisyah Milafatma Noeraini; Ariyani
Journal of World Conference (JWC) Vol. 5 No. 1 (2023): Januari 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This study aims to analyze the effect of tax planning, deferred tax expense, managerial skills, and managerial ownership on earnings management. This study uses a quantitative approach in the form of financial statements of food and beverage companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique used in this study used a purposive sampling approach, the number of samples used in this study were 85 samples. The results of this study indicate that tax planning has an effect on earnings management, deferred tax expense has an effect on earnings management, managerial skills have no effect on earnings management, managerial ownership has no effect on earnings management and tax planning, deferred tax expenses, managerial skills and managerial ownership have an effect simultaneously on earnings management. The study uses only one dependent variable, namely earnings management, and uses 4 independent variables, namely Tax Planning, Deferred Tax Expenses, Managerial Skills and Managerial Ownership, this research does not use it until 2022 because the financial reports of the sample companies have not yet been published. For companies this research is used to add insight regarding the effect of tax planning, deferred tax expense and managerial skills and managerial ownership on earnings management. This Paper is Original.
The Effect of Financial Performance on Stock Prices in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange 2017-2021 Period Aqsal Satya Happrabu; Ariyani
Jurnal Ekonomi Vol 22 No 2 (2022): December (2022)
Publisher : NAROTAMA UNIVERSITY, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/je.v22i2.187

Abstract

This study aims to determine and analyze the effect of financial performance through return on assets , return on equity, net profit margin, and earnings per share either simultaneously or partially on stock prices. food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The population of this study is all food and beverage sub-sector companies indexed on the IDX for the 2017-2021 period. The sampling technique used purposive sampling which resulted in 17 sample companies. Data analysis used multiple linear regression. The results of this study indicate that simultaneously stock prices are significantly influenced by financial performance through return on assets (ROA), return on equity (ROE), net profit margin . (NPM), and earnings per share (EPS). Return on assets (ROA) and earnings per share (EPS) have a significant effect on stock prices , while return on equity (ROE) and net profit margin (NPM) have no significant effect on stock prices. The implication of the results of this study is that companies increase their income and assets so that net income is greater and earnings per share are also greater. Shareholders should not immediately withdraw their shares when the share price declines in the hope that their financial performance is stable.
The Effect of Thin Capitalization, Institutional Ownership and Managerial Ownership on Tax Avoidance in Automotive Companies on the Indonesia Stock Exchange Widyastuti Prihastiwi; Ariyani
Journal of World Conference (JWC) Vol. 5 No. 2 (2023): March 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This study aims to examine the Effect of Thin Capitalization, Institutional Ownership and Managerial Ownership on Tax Avoidance in Automotive Companies on the Indonesia Stock Exchange. This study uses a quantitative approach. The samples used as objects in this study were automotive companies listed on the Indonesia Stock Exchange during the 2017 – 2021 period. The samples were selected using a purposive sampling method. The type of data used in this research is secondary data. The results of this study are that Thin capitalization has an effect on Tax Avoidance, Institutional Ownership has no effect on Tax Avoidance, Managerial Ownership has no effect on Tax Avoidance and Thin capitalization, Institutional Ownership and Institutional Ownership have a simultaneous effect on Tax Avoidance. Boundary problems in research are very important in bringing the subject matter closer so that there is no confusion in interpreting research results. In order for the research to be more focused and perfect, it is necessary to limit the variables in this research. Therefore, the authors limit only using the independent variables Thin Capitalization, Institutional Ownership and Managerial Ownership and the dependent variable tax avoidance, using secondary data on automotive companies on the Indonesia Stock Exchange from 2017 to 2021. This research is expected to provide motivation for companies to be aware of not doing tax evasion, and this research is expected to be useful for investors so they can be careful in choosing companies to invest their capital.
Effect of Awareness, Level of Understanding, Income Level, Tax Environment and Quality of Tax Services on Taxpayer Compliance in Paying Land and Building Taxes During the Covid-19 Pandemic in Kapasari Village, Surabaya Endah Zhery Devianti; Ariyani
Jurnal Ekonomi Vol 23 No 01 (2023): June 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/je.v23i01.195

Abstract

For the purpose of this study is 1) to know and analyze the influence of taxpayer awareness on taxpayer compliance in paying the land tax and building, 2) to know and analyze the influence of taxpayer’s level of understanding on taxpayer compliance in paying the land tax and building, 3) to know and analyze the influence of taxpayer’s compliance with the land tax and building, 4) to know and analyze the influence of taxpayer’s compliance with the land tax and building, 5) to know and analyze the influence of taxpayer’s quality of taxpayer compliance on the land tax and building, 6) to know and analyze the influence of awareness variables, level of understanding, income level, income level, tax environment, and quality of tax service on the compliance of taxpayer’s paying the land tax and building. The object of this study is Compliance of Taxpayers in paying Earth Taxes and Buildings in Kapasari Village, Surabaya. The research method used is quantitative method. The total population in the study was 3,062 taxpayers, the sample method used is simple random sampling that researchers took from a population of 97 respondents using the Slovin formula. The sample data analyzed is the primary data, which will be processed using the SPSS application. For the results of the study, the level of understanding, the level of tax environment and the quality of tax services are significant, while the level of income partially does not have significant effect. Simultaneously awareness, level of understanding, income level, tax environment, and quality of tax services are significant. For the limitation in this study, it focuses on taxpayer respondents who own land and buildings in Kapasari Village, Surabaya and the influence on taxpayer compliance both partially and simultaneously.
The Influence of Managerial Ownership, Institutional Ownership, Independent Commissioners and Company Size on Tax Aggressiveness in Food and Beverage Companies on the Indonesia Stock Exchange Novi Duwi Lestari; Ariyani
Jurnal Ekonomi Vol 23 No 01 (2023): June 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/je.v23i01.199

Abstract

This study aims to analyze the Effect of Managerial Ownership, Institutional Ownership, Independent Commissioners and Company Size on Tax Aggressiveness in Food and Beverage Sector Companies on the Indonesia Stock Exchange 2017 – 2021. This research uses a quantitative approach. The sampling technique uses purposive sampling which is a technique for determining samples with certain criteria. Source of data used in this research is secondary data. Secondary data, namely data obtained from existing data in the company as an object of research and supported by literature consisting of the internet, articles, and books that are related to research. Secondary data in this study is data on food and beverage companies listed on the IDX for 2017-2021. The results of testing the first hypothesis (H1) show that Managerial Ownership Has an Effect on Tax Aggressiveness. The results of testing the second hypothesis (H2) show that Institutional Ownership Has an Effect on Tax Aggressiveness. The results of testing the third hypothesis (H3) show that Independent Commissioners have an Influence on Tax Aggressiveness, the results of testing the fourth hypothesis (H4) show that company size has an effect on tax aggressiveness. The results of testing the fifth hypothesis (H5) show that managerial ownership, institutional ownership, independent commissioners and company size have a simultaneous effect on tax aggressiveness. This research is still limited to several independent variables, namely managerial ownership, institutional ownership, independent commissioners and company size and this research is still limited in using food and beverage companies on the Indonesia Stock Exchange from 2017 to 2021. This research is expected to provide inputs and contributions of ideas regarding the understanding of taxation related to tax aggressiveness.
Effect of Sales Growth, Profitability, Firm Size and Leverage on Tax Avoidance: (Case Study of Automotive Companies on the Indonesia Stock Exchange 2017 – 2021) Nur Adinda Kholifah; Ariyani
Journal of World Conference (JWC) Vol. 5 No. 3 (2023): May 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This study aims to analyze the Effect of Sales Growth, Profitability, Company Size and Leverage on Tax Avoidance in Automotive Companies on the Indonesia Stock Exchange in 2017 – 2021. This study uses a quantitative approach. The sampling technique used in this study used a purposive sampling approach, the number of samples used in this study were 38 samples. The results of this study indicate that sales growth has an effect on tax avoidance, profitability has no effect on tax avoidance, company size has an effect on tax avoidance, company size has an effect on tax avoidance and sales growth, profitability, company size and leverage have an effect simultaneously on tax avoidance. This research limits the problem that is taken, which lies in the object where this research limits only using Automotive Companies on the Indonesia Stock Exchange in 2017 - 2021 then researchers also limit the variables used, namely the independent variables Sales Growth, Profitability, Company Size and Leverage and the dependent variable tax avoidance. For companies, it can be used as a useful consideration for making decisions related to better policies regarding tax avoidance that occur in companies.
The Effect of Deferred Tax Expenses, Profitability, Leverage and Company Size on Profit Management in Automotive Sector Companies on the Indonesia Stock Exchange Khanza Taurin Kuncahyo; Ariyani
Journal of World Conference (JWC) Vol. 5 No. 3 (2023): May 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This study aims to analyze the effect of deferred tax expense, profitability, leverage and company size on earnings management in automotive sector companies on the Indonesia Stock Exchange. The sample for this study used automotive companies that were registered on the Indonesia Stock Exchange for 2017 – 2021. The sampling technique in this study used a purposive sampling technique that met the criteria determined by the researchers according to the research objectives. The type of data in this study uses quantitative data types and data sources in this study use secondary data sources. Secondary data related to this research uses documentary data in the form of automotive company financial reports for the period 2017 – 2021 sourced from the Indonesia Stock Exchange (IDX). The results of testing the first hypothesis (H1) show that deferred tax expense has no effect on earnings management. The results of testing the second hypothesis (H2) show that profitability has an effect on earnings management. The results of testing the third hypothesis (H3) show that leverage has an effect on earnings management. The results of testing the fourth hypothesis (H4) show that firm size has no effect on earnings management and the results of testing the fifth hypothesis (H5) indicate that deferred tax expense, profitability, leverage and company size have an effect on Earnings Management. The data obtained is in the form of financial reports from automotive companies listed on the Indonesia Stock Exchange website at www.idx.co.id and the period used in this study is 5 years in 2017-2021. This research is expected to be a reference for companies related to earnings management, companies can pay more attention to how to analyze the company and know the good and bad conditions of the company so that it can reflect good work performance for stakeholders. This Paper is Original Research paper
UKURAN DEWAN KOMISARIS DAN PROPORSI DEWAN KOMISARIS INDEPENDEN SEBAGAI DETRMINAN MANAJEMEN LABA Ariyani Ariyani; Rudi Harianto; Putri Zanufa Sari
Media Mahardhika Vol. 17 No. 1 (2018): September 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i1.69

Abstract

This study has the aim to obtain empirical evidence about the size of the board of commissioners and the proportion of independent board of directors as a determinant of earnings management. Data analysis techniques used in this study using software assistance in the form of Eviews, data collection used is by purposive sampling method on the food and beverages industry on the Indonesia Stock Exchange with the 2013-2017 study period. Based on the discussion of the results study can be proved that the size of the board have an influence on earnings management and the proportion of independent commissioners has an influence on earnings management.
Co-Authors Aisyah Milafatma Noeraini Aqsal Satya Happrabu Endah Zhery Devianti Khanza Taurin Kuncahyo Novi Duwi Lestari Nur Adinda Kholifah PUTRI ZANUFA SARI Rudi Harianto Widyastuti Prihastiwi