Penelitian ini memiliki tujuan untuk menganalisis faktor-faktor yang relevan pada masjid di Kecamatan Bojongsoang Kabupaten Bandung Tahun 2020. Ada beberapa faktor yang dinilai dapat memengaruhi kualitas informasi laporan keuangan yakni praktik manajemen keuangan, sistem pengendalian internal, kegiatan pengumpulan dana, kompetensi sumber daya, dan pemanfaatan teknologi informasi. Penelitian ini dilakukan dengan pengumpulan data melalui survei berupa penyebaran kuesioner ke 30 masjid. Teknik analisis data yang digunakan ialah regresi linier berganda dengan teknik pengambilan sampel yaitu convenience sampling. Hasil penelitian menunjukkan bahwa hanya praktik manajemen keuangan yang berpengaruh positif terhadap kualitas informasi laporan keuangan ketika keempat variabel lainnya yaitu sistem pengendalian internal, kegiatan pengumpulan dana, kompetensi sumber daya, dan pemanfaatan teknologi informasi tidak berpengaruh terhadap kualitas informasi laporan keuangan. Hasil penelitian ini diharapkan dapat memberikan pandangan dalam menghasilkan informasi laporan keuangan yang berkualitas sehingga semakin menumbuhkan kepercayaan umat terhadap pengelolaan masjid.

This research aims to analyze the effect of the audit opinion, level of independence, and the type of local government to the level of disclosure of information on the official website of the local Government of Central Java province in 2014-2015. Sampling techniques used in this study is a purposive and retrieved samples of as many as 25 local governments. Methods of data analysis used were descriptive and multiple regression. The results showed that the audit opinion, level of independence, and the type of local government effect simultaneously against the level of disclosure of information on the official website of the local government in the province of Central Java. Partially, the audit opinion and the types of local government that have an impact on the level of disclosure of information on the official website of the local government in the province of Central Java. Level of independence has not an impact, partially.

The purpose of this study is to reveal how leverage, liquidity, firm size and institutional ownership affect dividend policy in the property and real estate sector companies listed on the Indonesia Stock Exchange for the 2015-2021 period. The data applied in this study is secondary data obtained from annual reports or financial reports published on the Indonesia Stock Exchange website or company website. The sampling technique applied in this research is purposive sampling and obtained 6 companies from 79 research objects. The regression model applied is panel data regression. The results of the study reveal that there is a simultaneous influence of independent variables, namely leverage, liquidity, firm size and institutional ownership on dividend policy in property and real estate sector companies in 2015-2021. Partially, liquidity has a significant positive effect on dividend policy, while leverage, firm size and institutional ownership have no effect on dividend policy.

This study aims to show the involvement of auditors in conflicts of interest with company management. This study indicates that conflicts of interest might arise between auditors and company management with indicators can be noticed during the audit process. This study employs a qualitative approach and phenomenological method to reveal the phenomenon of conflict of interest between auditors and company management. The study was carried out in a hospital as an audit client and a public accounting firm as an auditor in East Java. The results demonstrated that there was a conflict of interest between auditors and clients based on economic dependency, career threats, and ethical dilemmas experienced by auditors, thereby lowering independence, professionality, and scepticism.