Article Per Year (5 Year)
p-Index From 2021 - 2026
1.126
P-Index
This Author published in this journals
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

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : proceeding of world conference

 1 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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
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