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All Journal JAKBS Business, Management & Accounting Journal
Azzahra, Davina
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Economics, Econometrics & Finance Social Sciences

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The Effect of Leverage, Independent Commissioners, Audit Committee and Institutional Ownership on Financial Statement Integrity (Empirical Study of Infrastructure Companies Listed on the Indonesia Stock Exchange in 2020 - 2023) Azzahra, Davina; Minanari, Minanari
Business, Management & Accounting Journal (BISMA) Vol. 2 No. 2 (2025): BISMA Journal July 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v2i2.100

Abstract

This study aims to analyze and obtain empirical evidence regarding the influence of Leverage, Independent Commissionerss, Audit Committee, and Institutional Ownership on the Integrity of Financial Statements in infrastructure companies listed on the Indonesia Stock Exchange during 2020–2023. Using purposive sampling, 50 companies were selected from a population of 64. Secondary data were analyzed using descriptive statistical methods with IBM SPSS version 25. The results indicate that Leverage and Institutional Ownership have a significant negative effect on Financial Statement Integrity, while Independent Commissionerss and the Audit Committee show no significant effect.
Pengaruh Efektivitas Sistem Perpajakan dan Motivasi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris pada PT. Proxsis Global Solusi) Azzahra, Davina; Rumiasih, N.A.; ., Yudiana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to find out: (1) The effect of the Effectiveness of the tax system on the compliance of individual taxpayers in PT. Proxsis Global Solutions and (2) The Effect of Tax Motivation on Individual Taxpayer Compliance in PT. Proxsis Global Solutions. The population in this study is Individual Taxpayers at PT. Proxsis Global Solutions. The sampling technique is the Accidental Sampling technique. Data collection method with Questionnaire and Observation. The analysis methods used in this study are descriptive analysis, data quality test, classical assumption test, multiple linear regression analysis, determination coefficient and hypothesis test. The results of the study show that: (1) The effectiveness of the tax system has a positive effect on the compliance of individual taxpayers in PT. The Global Proxsis of the Solution, is evidenced by the t-value of the t-table > (3.409 > 1.67469) and the significance value (0.001 < 0.05). (2) Tax motivation has a positive effect on the compliance of individual taxpayers in PT. The proxsis of the Global Solution, is evidenced by the t-value of the t-table > (2.592 > 1.67469) and the significance value (0.012 < 0.05).
Co-Authors ., Yudiana Minanari, Minanari Rumiasih, N.A.