This study aims to examine the effect of investment opportunity set, company characteristics and board of commissioners on earnings quality with intervening variable earnings persistence. The population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2017 periods which consist of 156 companies. The research sample of 66 companies was obtained using purposive sampling method, so that a total of 198 units of analysis were obtained. Of the total unit analysis, outlier data was reduced by 85 data then the final total unit of analysis is 113 data. This study uses descriptive statistical analysis technique and path analysis. The results shows that IOS, board of commissioners and earnings persistence do not affect the earnings quality. Liquidity and capital structure have a significant negative effect on earnings quality. The board of commissioners does not affect the earnings persistence. The Sobel Test results show that earnings persistence is not able to mediate the influence of the board of commissioners on earnings quality. The conclusion of the study is liquidity and capital structure have a significant negative effect on earnings quality. This is a negative signal because management is considered unable to maintain the stability of the company’s condition.

AbstrakThis research aimed to describe the characteristics of hyperactive children and analyze methods of Islamic guidance and counseling in instilling discipline of Duha prayer in hyperactive children in MI Nurul Islam Ngaliyan Semarang. This research is qualitative research. The data source is a teacher as well as a hyperactive child. Methods of data collection using interviews, observation, and documentation. The results showed that hyperactive children have discipline problems in implementing the Duha prayer in congregation. Islamic guidance and counseling methods used to embed discipline of Duha prayer for hyperactive children consisting of four methods: the method of habituation, role model, motivation and supervision. ***Penelitian ini merupakan penelitian kualitatif yang bertujuan untuk mendiskripsikan karakteristik anak hiperaktif dan menganalisis metode bimbingan dan konseling Islam dalam menanamkan kedisiplinan shalat dhuha pada anak hiperaktif di MI Nurul Islam Ngaliyan Semarang. Jenis penelitian ini merupakan penelitian kualitatif. Sumber data penelitian ini adalah guru serta anak hiperaktif. Metode pengumpulan data menggunakan wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa pertama anak hiperaktif memiliki problem kedisiplinan dalam melaksanakan shalat dhuha berjamaah. Kedua, metode bimbingan dan konseling Islam yang digunakan untuk menanamkan kedisiplian shalat dhuha bagi anak hiperaktif terdiri dari empat metode yaitu metode pembiasaan, metode tauladan, metode nasehat (motivasi), dan metode pengawasan ketika shalat dhuha berjamaah berlangsung.

<p>This research aimed to describe the characteristics of hyperactive children and analyze methods of Islamic guidance and counseling in instilling discipline of Duha prayer in hyperactive children in MI Nurul Islam Ngaliyan Semarang. This research is qualitative research. The data source is a teacher as well as a hyperactive child. Methods of data collection using interviews, observation, and documentation. The results showed that hyperactive children have discipline problems in implementing the Duha prayer in congregation. Islamic guidance and counseling methods used to embed discipline of Duha prayer for hyperactive children consisting of four methods: the method of habituation, role model, motivation and supervision.</p><p align="center"><strong>***</strong></p><p>Penelitian ini merupakan penelitian kualitatif yang bertujuan untuk mendiskripsikan karakteristik anak hiperaktif dan menganalisis metode bimbingan dan konseling Islam dalam menanamkan kedisiplinan shalat dhuha pada anak hiperaktif di MI Nurul Islam Ngaliyan Semarang. Jenis penelitian ini merupakan penelitian kualitatif. Sumber data penelitian ini adalah guru serta anak hiperaktif. Metode pengumpulan data menggunakan wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa pertama anak hiperaktif memiliki problem kedisiplinan dalam melaksanakan shalat dhuha berjamaah. Kedua, metode bimbingan dan konseling Islam yang digunakan untuk menanamkan kedisiplian shalat dhuha bagi anak hiperaktif terdiri dari empat metode yaitu metode pembiasaan, metode tauladan, metode nasehat (motivasi), dan metode pengawasan ketika shalat dhuha berjamaah berlangsung.</p>