Faktor-Faktor Yang Memengaruhi Integritas Laporan Keuangan

Hidayah, Laila; Fauziah, Fitri Ella

doi:10.33061/jeku.v21i3.6897

Cited by 4 publications

(10 citation statements)

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“…Implementing Market Day itself aims to teach people creativity, respect for time, how to solve problems to share with others, and how to make their own decisions. Moreover, Market Day is an entrepreneurial learning activity where students are taught how to market products to friends, teachers, or other parties (Hidayah & Ayuningtyas, 2022). The legal basis used in the implementation of the program Market Day is a National policy of National Character Building contained in the 2010 presidential regulation; this is associated with Presidential Instruction Number 4 of 1995 concerning the National Idea of Socializing and Cultivating Entrepreneurship, which mandates all levels of Indonesian society to develop entrepreneurship programs Ayuningtyas, 2022).…”

Section: Market Daymentioning

confidence: 99%

Building Character in Elementary School Students through Market Day Entrepreneur Activities on Perspective of Hasan Al-Banna's thought

Taufikin,

Mutia,

Hidayah

2024

IJIRME

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The ongoing era of Society 5.0 in the world reminds educational institutions to prepare students from an early age, including the entrepreneurial spirit. Becoming an entrepreneur is impossible to do suddenly; there are several series for building an entrepreneurial spirit, including entrepreneurial education practices for elementary school students. Qualitatively descriptive, this research was conducted at the Islamic Elementary School (MI: Madrasah Ibtidaiyyah) Darul Ulum 02 Ngembalrejo Bae Kudus Indonesia, which aims to describe entrepreneurial activities in the form of market days in cultivating character. After the data is collected through interview, observation, and documentation techniques, analysis is carried out in the form of data reduction, presentation, and conclusion. The results of this study show that by practicing Market Day, students can position themselves as ideal traders by applying the principles of being traders who have honest and good character. As character education is the main view of Hasan Al Banna's educational thinking, the success of learning can be evaluated on aspects of honest character in its students.

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Section: Market Daymentioning

confidence: 99%

Building Character in Elementary School Students through Market Day Entrepreneur Activities on Perspective of Hasan Al-Banna's thought

Taufikin,

Mutia,

Hidayah

2024

IJIRME

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“…Sebagian besar, institusi dan masyarakat umum memiliki kepemilikan pihak eksternal sedangkan pihak internal adalah kepemilikan manajerial (Dewayani, Amin dan Dewi, 2017). Manajemen akan menerima dorongan lebih dari pihak eksternal perusahaan atau biasa disebut dengan shareholder agar makin tepat waktu dalam kegiatan pelaporan laporan keuangan karena terdapat konsentrasi yang lebih pada kepemilikan institusional (Dwiyani, Badera dan Sudana, 2017).…”

Section: Kepemilikan Institusionalunclassified

“…Pengaruh Kepemilikan Institusional Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Kepemilikan institusional merupakan kepemilikan saham perusahaan yang dimiliki oleh pihak eksternal perusahaan yaitu pihak institusi. Manajemen akan lebih mendapat dorongan dari pihak eksternal perusahaan untuk lebih tepat waktu dalam kegiatan pelaporan laporan keuangan karena adanya konsentrasi yang lebih pada kepemilikan institusional (Dwiyani, Badera and Sudana, 2017). Penyampaian informasi terkait dengan kinerja yang telah dilakukan perusahaan dengan sangat baik akan menjadi sebuah sinyal untuk keputusan investor dalam hal menanam ataupun mempertahankan kepemilikan saham di suatu perusahaan terkait.…”

Section: H1: Ukuran Perusahaan Berpengaruh Terhadap Ketepatan Waktu P...unclassified

“…Kepemilikan institusional adalah kepemilikan saham pada suatu perusahaan oleh institusi yang bergerak pada bidang keuangan dan bidang non-keuangan ataupun badan hukum lainnya (Dwiyani, Badera, dan Sudana, 2017). Kepemilikan institusional dapat diukur sesuai dengan proporsi saham biasa yang dimiliki pihak institusi dengan rumus (Herninta, 2020):…”

Section: Kepemilikan Institusionalunclassified

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Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Profitabilitas dan Likuiditas terhadap Ketepatan Waktu Penyampaian Laporan Keuangan pada Masa Covid-19

2023

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The purpose of this research is to be able to analyze various factors that are thought to have an influence on the timeliness of submitting financial statements of companies listed on the Indonesia Stock Exchange during the Covid-19 period. The method used in this research is the quantitative method. Data analysis in this study was assisted using the SPSS 23 application. The sample used in this study was selected through purposive sampling technique using certain criteria. After conducting the sample selection process, 252 data were obtained from 83 companies in the non-primary consumer goods sector. The research data consists of the period 2019-2021. The data analysis technique used is descriptive statistics with logistic regression. The study results show that the size of the company affects the timing of submitting financial statements. Meanwhile, institutional ownership, profitability, and liquidity have no effect on the timeliness of submitting financial statements.

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“…when making company choices. In an employment contract, the relationship between the principal and the agents is governed by agency theory (Izdihar & Karmudiandri, 2022). This theory assumes that managers as managers of companies receive more information rather than the principal, so the relationship creates an agency conflict.…”

Section: Introductionmentioning

confidence: 99%

Factors Affecting The Integrity Of Property And Real Estate Company Financial Statement

Leny Suzan,

Rizaldi

2024

Jurnal Akuntansi

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Companies have a responsibility to uphold integrity when disclosing financial reports. This research examines Indonesian Stock Exchange-listed companies in the property and real estate subsector from 2017 to 2021, specifically focusing on the ownership structure of financial, leverage, and intellectual assets and their impact on the integrity of financial statements. Quantitative methods, including panel data regression and descriptive statistics, are used to test hypotheses. A purposive sampling technique was utilised, resulting in a sample of 16 companies and 70 observation data points. The results indicate that ownership by institutions, managers, financial leverage, and intellectual assets collectively impact the honesty of financial statements. According to the findings, leverage affects the integrity of financial accounts somewhat positively, whereas managerial ownership exerts an adverse impact. However, no significant influence was found between institutional ownership and intellectual capital in relation to financial statement integrity.

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Faktor-Faktor Yang Memengaruhi Integritas Laporan Keuangan

Cited by 4 publications

References 1 publication

Building Character in Elementary School Students through Market Day Entrepreneur Activities on Perspective of Hasan Al-Banna's thought

Building Character in Elementary School Students through Market Day Entrepreneur Activities on Perspective of Hasan Al-Banna's thought

Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Profitabilitas dan Likuiditas terhadap Ketepatan Waktu Penyampaian Laporan Keuangan pada Masa Covid-19

Factors Affecting The Integrity Of Property And Real Estate Company Financial Statement

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