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All Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat Liquidity: Jurnal Riset Akuntansi dan Manajemen JRB-Jurnal Riset Bisnis Jurnal ULTIMA Accounting Jurnal Bisnis dan Akuntansi SULUH: Jurnal Abdimas Jurnal Ilmiah Akuntansi Kesatuan Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat RELEVAN : Jurnal Riset Akuntansi Media Ekonomi JRAP (Jurnal Riset Akuntansi dan Perpajakan) Media Ilmiah Akuntansi Abdi Implementasi Pancasila: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Akuntansi Pancasila (JIAP)
LAILAH FUJIANTI
Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Pancasila
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Media Ilmiah Akuntansi

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Corporate Governance dalam meningkatkan Integritas Laporan Keuangan Entitas Bisnis Lailah Fujianti; Eka Putri Wahyuningtias
Media Ilmiah Akuntansi Vol. 9 No. 1 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.309 KB)

Abstract

This study aims to determine corporate governance (CG) and the specialty of industry auditors on the integrity of financial statements in manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study were 99 in various industrial sectors from 2016 to 2018 manufacturing companies listed on the Indonesia Stock Exchange. The sample selection method is purposive sampling method. The results of this study indicate that the CG variable which includes independent commissioners, institutional ownership, audit committee effect to financial statement integrity, while managerial ownership have no effect on the integrity of financial statements.  
Faktor yang mempengaruhi Tax Avoidance pada Perusahaan sektor Manufaktur yang terdaftar di Bursa Efek Indonesia Besty Tri Minawati; Lailah Fujianti; Iha Haryani
Media Ilmiah Akuntansi Vol. 11 No. 1 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i1.29

Abstract

The Purpose of this research is to examine the effect board of commissioner, board of commissioner independent, solvability, profitability, capital intensity on tax avoidance. This research method using quantitative method. The Population in this research manufacturing sector listing in Indonesian stock exchange. Research sampling uses the purposive sampling that meet the research criteria and obtained a sample of 28 companies. The type of data is secondary data in the form company financial reports published on the website of the Indonesian stock exchange. The analytical technique used in this research is panel data regression analysis and processed using the Eviews 12 program. The results indicated that board of commissioner independent has negative effect on tax avoidance, solvability and capital intensity has positive effect on tax avoidance however board of commissioner and profitability has no significant effect on tax avoidance.
Co-Authors Agnes Mitra Bangun Ameilia Damayanti Athania Mahardiyanti Bella Rusania Tisan Lie Besty Tri Minawati Dimas Wardianto Eka Putri Wahyuningtias Fadhan Ramadhan Harimurti Wulandjani Harimurti Wulandjani Hotman Fredy Iha Haryani Indah Masri Intan Paulina Lubis Kenigi Harisandi Khalida Utami Krisanti Fajar Rahayu Meriam Febrianti Munira, Mira Nabilah Khairany Nadiah Afifah Nafisa Azzahra Dwiputri Nelyumna Rizal Petiana Indriati Pratami Dewi Ramadhani Putri Ayu Ifani Rafrini Amyulianthy Rhena Yuni Junita Rio Ikhsan Wirawan Rizki Ramadhan Putra Yasa Roy Prakoso SEPTIVIANI BHAYANGKARI Shanti Lysandra Shinta Budi Astuti Shinta Budi Astuti Soemarsono Sonya Kristina Natalia Sri Irviati Sri Lestari Tindaon Susilawati Susilowati Tanzila Ridwan TRI ASTUTI Tryas Chas Biandani Tyahya Whisnu Hendratni Widyaningsih Azizah Yenni Pinta Mardasari Yetty Murni Yuana Mandagie