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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ilmiah Akuntansi dan Finansial Indonesia Journal of Islamic Accounting and Tax (JIATAX) Jurnal Akademi Akuntansi (JAA) INNOVATION RESEARCH JOURNAL DedikasiMU: Journal of Community Service Jurnal Ekonomi, Teknologi dan Bisnis JURNAL EKONOMI BISNIS DAN MANAJEMEN Indonesian Vocational Research Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Culture Accounting and Auditing Jurnal Pengabdian Manajemen Jurnal Ekonomi Bisnis dan Manajemen
Umaimah Umaimah
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Gresik
Religion Humanities Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Journal : INNOVATION RESEARCH JOURNAL

 1 
The Influence of E-Filing Implementation,Service Quality and Tax Knowledge on Individual Taxpayer Compliance Alfiana Safitri; Umaimah Umaimah
INNOVATION RESEARCH JOURNAL Vol 3 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/innovation.v3i2.4723

Abstract

This study aims to determine the effect of the application of e-filing, service quality, and knowledge of taxation on individual taxpayer compliance. The method used is quantitative. The data collection technique used a questionnaire which was distributed to 100 respondents. The method of determining the sample using purposive sampling. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the implementation of e-filing and service quality are not significant on individual taxpayer compliance, while tax knowledge has a significant effect on individual taxpayer compliance.
Audit Committee Effectiveness on Earnings Management Anita Perdana; Umaimah Umaimah; Muhammad Aufa
INNOVATION RESEARCH JOURNAL Vol 4 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/innovation.v4i2.6136

Abstract

This study aims to determine the effect of the number of audit committee meetings and the size of the audit committee on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2016, 2017, 2018 and 2019. Earnings management is measured by Discretionary Accruals using the Modified Jones Model. The population in this study were 160 manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. The research data were obtained from the annual reports of manufacturing companies for the period 2016 to 2019. Based on the purposive sampling method, the sample obtained was 40 companies. The hypothesis in this study was tested using multiple linear regression analysis. The results of the test show that the number of meetings and size of the audit committee has a significant effect on earnings management.
Co-Authors Abid Naufal Firdaus Wahana Putra Alfiana Safitri Anita Perdana Apriliyah Nur Hanifah Ara Faridah Nur Sausan Aska Diah Retno Febriantini Dinda Deby Ramadhani Egha Nurwati Fellyana Nadia Putri Hardini Indah Roshita Koerul Rahmawadin M. Alvinnur Azizi Maulidah Nabilah Moh. Agung Surianto Muchammad Dava Rachmawan Muhammad Aufa Mu’minatus Sholikah Neny Jayanti Niken Gladis Sholikhati Nur Afifah Awaliyah Nur Kholidatul Aliyah Nur Layli Fitria Nuri Ari Hidayat Nyimas Wardatul Afiqoh Risca Nur Wahyuni Suwarno Suwarno Tumirin Yuyun Triwahyuni