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Journal : Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif

DETERMINAN INTEGRITAS LAPORAN KEUANGAN DI INDONESIA Margareth Enrica Sebastian; Dian Purnama Sari
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 2 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study aims to determine the impact of leverage, audit committee, growth opportunities, and litigation risk on financial statement integrity in real estate companies listed on the Indonesia Stock Exchange in period 2015-2019. The independent variable is leverage, audit committee, growth opportunities, and litigation risk and the dependent variable is financial statement integrity. The design of this research is quantitative research. The data collection method used in this study is documentation by collecting financial statements of real estate companies in period 2015-2019 obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The population in this study are 43 companies, while sample used are 41 companies with purposive sampling technique. Data analysis technique used are multiple linear regression. The results of this study showed that leverage and litigation risk has positive effect on financial statement integrity. Meanwhile, audit committee and growth opportunities has no effect on financial statement integrity.
KEWAJIBAN PERPAJAKAN PASCA PP 23/2018: SIAPKAH WAJIB PAJAK MELAKSANAKANNYA? Dian Purnama Sari; Patricia Febrina Dwijayanti; Rwa Abimantrana Ksemadyastu; Michael Michael
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 1 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study is to empirically test the readiness of Corporate Taxpayers to carry out tax obligations after Government Regulation number 23/2018 (PP 23/2018). The survey method is an appropriate method for this research. Respondents as the object of this research are MSME owners in East Java, in the form of a CV and calculating Income Tax based on PP 23/2018. The results of this study indicate that tax socialization, taxpayer knowledge and tax sanctions have a positive effect on readiness to carry out tax liability after PP 23/2018. Interestingly, awareness of tax compliance does not affect the readiness of taxpayers to carry out their tax liability after PP 23/2018.
Co-Authors Achmad Baidowi, Achmad Afandi, Mohamad Imam Afifah, Rida Afriany, Joli Agnes Utari Widyaningdyah Agoes Santoso Agustina Felisia Ahmad Albar Tanjung Akuba, Stefy Falentino Amin Makhmud Zain NST Andriani, Monika Anna Maria Tri Anggraini Ardayani, Dini Sandi Arfah, Fadilla Ari Setiawan Arlina, Andi Asmaul Husna Badzlin, Nadhifah Zahra Ghaisani Bisri, Ahmad Bobby Hartanto, Bobby Budianto Tedjasukmana Budianto Tedjasuksmana Budianto Tedjasuskmana Budilaksono, Sularso Cahyadi, Lukieto Cai Cen, Cia Chandra, Tabitha Liliana Christian Gunawan Christin Natalia Sianipar Cornela, Angelisha Deny Tri Ardianto Devi Permata Sari Dewi Lestari Dwi Yulfani, Rosi Efendi, Tri Achmad Ekatri Ayuningsih Elizaga , Jhon Rojell Y. Endang Purwaningsih Erandaru Erandaru Erwin Saraswati Esa, Ariston Oki Evi Irene Saurina Tampubolon Evo S Hariandja Fahmi Sulaiman Fathur Rizqy Firdaus, Robby Anzil Gangsar Mayang Sari Gugus Irianto Hafidz Putra Herlyansyah Handani, Dhimas Widhi Hari Setyo Widodo Heffi Alberida Herika Hayurani, Herika Hidayati Hidayati Indah, Dewi Rosaria Indra Widianto Iriani, Oktarina Ismail, Abdi Iwan Triyuwono Jesica Handoko Johar Alif Rahadi, Shinta Julianingsih, Denok Julius F Nagel Karma, I Nyoman Khayru Aqillah Kristina, Natalia Kurnianingtyas, Diva Kurniawati, Selly Leong, Joshua Lindrawati Lindrawati Lodovicus Lasdi M. Rafly Afrizal Pratama Malakani, Arga Iman Maradesa, Djeini Marcellino Agustinus Chandra Margareth Enrica Sebastian Maria Eka Septia Yesiani Maria Emilia Carolline Martha Riskiaty Maruf, Buana Marwati, Devi Matilde Agnes Oktaviani Michael Michael Mohammad, Luthfansyah Muhamad Syazali Muhammad Ali Nur Muhammad Luqman Hakim, Muhammad Luqman Muhammad Tahir Muliyani Muryadin, Muryadin Musparina Muttaqie, Teguh Nasib Marbun Natalia Kristina NAZMAH Noor, Fariz Noor, Fariz Maulana Novi Swandari Budiarso Novianti, Sri Suci Novrida Qudsi Lutfillah Nurhidayah, Sri Nurlistyanti, Aulya Oktaviani, Matilde Agnes Patricia Febrina Dwijayanti Prasetyo, Dimas Fajar Prayogi, Bagus Prihantini, Apsari Fajar Purwanto, Marini puspita, winda dwi Putra, Arfis Maydino Firmansyah Putra, Dimas Ananta Putri, Bunga Amelia Putri, Nur Aini Saura Rachbini, Didik Junaidi Rahadi, Cakra W.K. Rahadi, Shinta J.A. Rahadi, Shinta Johar Alif Rahayu Rahayu Ratna Dewi Refra, Mossad Kennedy Reza Puji Paramitha Rezvani, Rifki Richard Andrew Rikhaniarti , Tri Rina Rina Rio Griya Putra Ririn Virnanda RIZKA NUR OKTAVIANI Rizki Rahmawati, Rizki Rizki Wahyu Yunian Putra Rogo Subandono Rosita Rosita Rosita Rumiris Siahaan Rwa Abimantrana Ksemadyastu S Patricia Febrina Dwijayanti Sabirin, Ahmad Salina, Salina Saragih, Dara Mustika Sari , Dea Novita Setiyobudi, Nanang Shanti Sheli Riani Silwana, Amalia Sinabutar, Willa Cecilia Nikensitara Sintong Josua Parlindungan Simamora Sinurat, Mangasi Siregar, Aisyah Soenarmi, Fransisca R. Sri Eka Wulandari Sri Iriani,, Oktarina Sri Rahayu Subaidah Sudibjo, Niko Sudji Munadi Suginam Sulistiyani Susanna Hartanto Susanna Hartanto Susilawati, Susilawati Syafrullah, Haidir Tambunan, Tigor Tedjasuksmana, Budianto - Thalia Renata Octavia Triwidiyantari, Dyah Vincent, Maychelie Virliani, Putri Vonny Whidyawhati Wardayani Wardayani, Wardayani Wardhani, Winda Wardoyo, Eirene Puspita Widayanti, Evi Wijaya Kusuma Rahadi, Cakra Wijaya, Rio Dwi Sakti Yani, Achmad Yenny Muliawaty Yudi - Yudi Yudi Yulfani, R. D. Yuni Andri Ekawati Zahra, Anita Zarochman, Zarochman Zuhrina Aidha