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All Journal Jurnal Minds: Manajemen Ide dan Inspirasi Jurnal Akuntansi dan Keuangan Indonesia
Oktaviani, Intan Herlina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS PENGUNGKAPAN LAPORAN KEUANGAN PERUSAHAAN PEMBIAYAAN Oktaviani, Intan Herlina; Martani, Dwi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 2
Publisher : UI Scholars Hub

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Abstract

The aims of the research is to provide empirical evidence about financial statement disclosures of multifinance companies and the factors that determines the disclosure level. The multifinance companies are unique industries because there have various product of financing like leasing, installment sales and borrowing. fhe research examines disclosure level of multifinance company that listed in the database Directorate General Financial Institutions, Ministry of Finance. We use financial statement in 2003 and 2004. The research use the regulation of Directorate General Financial Institution number 1500/2005, financial accounting standard for leasing and factoring as a disclosure guideline, because there is no specific standard or Bapepam disclosure guideline for multifinance industry. The results indicate that disclosure level of multifinance company is 78,35% in 2004. There is increasing about 1.21% compare to the disclosure level in 2003. There is significant differentiation of disclosure level between status of company and size of firm but no significant differentiation between size of auditor. The result using linear regression show that disclosure level is influenced by profitability, company status, size of the firm and size of auditor.
Spin-off Decision Making in Islamic Windows of Financing Companies Oktaviani, Intan Herlina; Prasetyo, Muhammad Budi
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 8 No 2 (2021): December
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v8i2.21902

Abstract

Decision-makers must consider many factors in carrying spin-off. The previous literature discussed more results on academics, non-financial companies, or Islamic banking. This paper proposes essential criteria to use in the analysis of financing company spin-off decisions. This article uses the AHP method by distributing questionnaires to the Directors of financing companies entitled to make spin-off decisions to determine the priority of the criteria and sub-criteria in question. The results show that financial condition is an essential criterion in making spin-off decisions. As for the Islamic financing business concept and strategy, the rate of return and growth are the top ranks for the sub-criteria chosen by the spin-off decision-maker.
Co-Authors Dwi Martani Prasetyo, Muhammad Budi