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All Journal Jurnal Mirai Management AkMen JURNAL ILMIAH BJRA (Bongaya Journal of Research in Accounting) Patria Artha Journal of Accounting Dan Financial Reporting Jurnal Kreativitas PKM Jurnal Akuntansi Kompetif Tangible Journal Al-Buhuts (e-journal) Journal Online Manajemen ELPEI (JOMEL) Bata Ilyas Journal of Accounting Journal of Accounting, Economics, and Business Education IECON: International Economics and Business Conference Arunika: Jurnal Pengabdian Masyarakat
Nur Fatwa Basar
Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara
Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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PENGARUH KEPEMILIKAN MANAJERIAL DAN PROFITABILITAS TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Muliana, Sitti; Ramadhani, Nur Rayhan Try; Basar, Nur Fatwa; Aisyah, Nur; Hasmi, Nurlaila
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2584

Abstract

The purpose of this study is to determine the effect of managerial ownership and profitability on the integrity of financial statements in LQ 45 companies listed on the Indonesia Stock Exchange. The data used in this study is quantitative. The data source used in this study is secondary data, with the analysis method using multiple linear regression. The results of this study indicate that managerial ownership and profitability have a positive and significant effect on the integrity of financial statements, as higher managerial ownership and profitability will improve the integrity of a company's financial statements.
Kepatuhan, Pemeriksaan, dan Penghindaran Pajak sebagai Determinan Penerimaan Pajak Ulfa Rabiyah; Dewi Anggraeni; Nur Fatwa Basar
Journal of Accounting, Economics, and Business Education Vol. 4 No. 1 (2026): JAEBE, Mei 2026
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/d2nhb471

Abstract

This study aims to analyze the influence of taxpayer compliance, tax audits, and tax avoidance on tax revenue. The research method used is a quantitative approach with multiple linear regression analysis, using data obtained from individual taxpayers at relevant agencies. Data analysis   used   descriptive   statistics   and   path   model regression with IBM SPSS 25. The results show that taxpayer compliance and tax audits have a positive and significant effect on tax revenue, while tax avoidance has a negative but insignificant effect. These findings confirm that increasing tax compliance and the effectiveness of tax audits are key factors in optimizing tax revenue.
PENGARUH FEE AUDIT DAN TENURE AUDIT TERHADAP KUALITAS AUDIT Nur Fatwa Basar; Betricia Oktaviyuni Ali Saputri; Nurwana Nurwana; Sitti Muliana
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2865

Abstract

The purpose of this study is to determine the effect of managerial ownership and profitability on the integrity of financial statements in LQ 45 companies listed on the Indonesia Stock Exchange. The data used in this study is quantitative. The data source used in this study is secondary data, with the analysis method using multiple linear regression. The results of this study indicate that managerial ownership and profitability have a positive and significant effect on the integrity of financial statements, as higher managerial ownership and profitability will improve the integrity of a company's financial statements.
Co-Authors Afriyani Afriyani Aisya, Nur Alam, Andi Rifqah Purnama Andi Lutfi Andi Lutfi Andi Sri Kumala Putri Arman Kamal Asmawiyah Asmawiyah Bakari, Friansyah Betricia Oktaviyuni Ali Saputri Dewi Anggraeni Faisal Haedir Haedir Hajrah R Hamzah, Fajri Hariyanti Hariyanti Hariyanti Hariyanti Hasrah iani * Fitriani Iga Mawarni Israwati Israwati, Israwati Jumriani Kapriani Kapriani, Kapriani Lasty Agustuty Mande, Henni Mukhtar, Afiah Muliana, Sitti Nur Aisyah Nur Aisyah Nurfaisah, Nurfaisah Nurhidayati Islamiah Nurjaya Nurjaya NURJAYA NURJAYA, NURJAYA Nurlaila Hasmi Nurlinda Nurlinda, Nurlinda Nurwana Nurwana Nurwana Puspita Wulandari, Diah Ayu Ramadhani, Nur Rayhan Try Rika Rahma Riza Praditha Sari, Agrian Sari, Thesa Angga Sitti Muliana Sitti Muliana Sulaiha Suwandi, Wisda Syamsinar Ulfa Rabiyah Wulandari, Arpila Yasri Tarawiru Yati, Maria Kurni