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All Journal Jurnal Keuangan dan Perbankan Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Dinamisia: Jurnal Pengabdian Kepada Masyarakat Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business IKRA-ITH ABDIMAS Journal of Humanities and Social Studies Journal of Contemporary Accounting Jurnal Abdi Masyarakat (JAM) SABDAMAS Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesian Journal of Cultural and Community Development Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis International Journal of Community Service International Journal of Social Service and Research International Journal of Humanities Education and Social Sciences Journal of Trends Economics and Accounting Research Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Community Service Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies
Hari Setiyawati
Universitas Mercu Buana
Religion Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Public Health Social Sciences Other

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Analysis of the Effect of Corporate Governance Mechanism, Company Size and Leverage on the Integrity of Financial Statements Fajar Imam Wahyudi; Hari Setiyawati
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6769

Abstract

The number of cases of manipulation financial statements that have occurred so far has encouraged all parties to make us aware of the importance of a financial report with integrity, namely a report that has reliability. Accounting information should be relevant because this information will be used for decision making, In addition to being objective, information is independent if it is unaffected by factors that could compromise its impartiality. The objective of this study is to investigate and assess the impact of “Institutional Ownership, Independent Commissioner, Audit Committee, Company Size, and Leverage on the Integrity of Financial Statements”. This type of research is quantitative and this research is a causal study with a population of 48 mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period, there are 25 companies that are the research sample, so the number of samples during the 5-year research period is 113 samples with sampling technique carried out based on purposive sampling,It was decided to employ the multiple linear analysis method and the commen effect approach as the research analysis  model in this study. The study's findings show that Institutional Ownership, Independent Commissioner, Audit Committee, and Company Size have little impact on the Integrity of Financial Statements, but Leverage has a significant beneficial influence
The Effect of Leverage and Profitability on Tax Avoidance with Company Transparency as a Moderating Variable Nuur Ainii Safiinatunnajah; Hari Setiyawati
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6903

Abstract

The causes of the high incidence of tax evasion in Indonesia must be identified. This study intends to examine and assess the influence of ownership structure and company transparency on tax evasion, with profitability serving as a moderating variable, among industrial businesses listed on the Indonesia Stock Exchange between 2018 and 2020. This study was created with quantitative methodologies in mind. This study obtained information from www.idx.co.id and the financial accounts of the firm. To get up to sixty-five firms, a purposeful sample was employed. 195 samples were collected over three years of monitoring. The hypotheses were then assessed using multiple linear regression analysis and statistical test analysis on the acquired sample data. Results indicated that DER and ROA had a significant positive impact on tax evasion. Corporate Transparency Reduces the Effects of DER and Return on Assets on Tax Avoidance.
Co-Authors ADISTIN, Yulita Agustin, Andhika Permana Ahmad Suhemi Annisa Hakim Zamzami Arisma Dwi Astuti ARIYANTO , Satrio Muhammad ARWATI, I Gustri Ayu D. Simamora, J. Melda Dafit Feriyanto Dewani, Siti Dewi Anggraeni Dewi Indriasih Dien Noviany Rahmatika Edy Suroso, Edy Erna Setiany Erna Sofriana Imaningsih Fadhilla, Aulia Mitha Fajar Imam Wahyudi FEBRIANA, Vivi Feebiyanti, Amanda Puspita Ayu G A Arwati, I Hadnan, Muhamad Hafidz IH, Muhammad I Gusti Ayu Arwati IMANINGSIH, Erna Soriana Indah Wahyuni Jajat sudrajat KHASANAH, Himatul Listyaningsih, Fransiska Lucky Nugroho Mappanyuki, Ratna Meidita Andrilia METACESARI, Magfirah Metha Christinawati Naga Chiputra NUGROHO, Yusuf Purwo NURUL HIDAYAH Nurul Hidayah Nuur Ainii Safiinatunnajah Permata Sari, Diah Pratiwi, Riri Puji Rahayu Puji Rahayu PUTRA, Rangga Aji RABBANI, Riswari Asri Raden Mohamad Herdian Bhakti Rahayu, Muthia Rahmad, Khozaeni Bin Raihan, Ahmad Daffa Ramadhan, Kurnia Rini Marlina, Rini Safira , Dina Maylinda Safira, Safira SALMAN, Kina Bahru Saraghi, Evelyn Christina Br SARAGIH, Cindy Patricia Saraswati, Agnes Eka Sarwati Rahayu Septiarini, Nisrina Septyana Mubarakah Shinta Melzatia Sidik, Yusuf Samil Siska Widia Utami Siti Choiriah Suharmadi Suharmadi Surjandari, Dwi Asih Villany Golwa, Gian Widodo, Wahyudi Widyanto, Muhammad Laras Wiwit Suprihatiningsih Yananto Mihadi Putra Yudhi Herliansyah Yulis Diana Alfia Yusuf S. Basar ZAKIYAH, Eneng Fitri ZULKAFI, Abdul Hadi