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All Journal Jurnal Telaah dan Riset Akuntansi International Journal of Economics and Management Research
Parlindungan Parlindungan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN DENGAN PROFITABILITAS DAN LEVERAGE SEBAGAI CONTROL VARIABEL (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA) Parlindungan Parlindungan
Jurnal Telaah dan Riset Akuntansi Vol 7, No 1 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (118.139 KB)

Abstract

The purpose of this study was to simultaneously and partially analyze the influence of institutional ownership, management ownership, independent commissioners and audit committee on the integrity of the financial statements with profitability, and leverage as control variables. The research design used was causal design. The population of this study was 30 bank companies registered in the Indonesia Stock Exchange from 2009 to 2012 and 24  companies with 108 analysis units were selected to be the samples for this study through purposive sampling technique.  The hypothesis of the data obtained were processed through multiple linear regression tests by busing SPSS program. The result of the hypothesis proved that simultaneously institutional ownership, management ownership, independent commissioners and audit committee had influence on the integrity of the financial statements. While audit committee in partial a positive and significant toward integrity of the financial statements. institutional ownership, management ownership, independent commissioners in partial a negative and not significant toward integrity of the financial statements. Prediction capability from these four variable toward integrity of the financial statements is 20,% where the balance 80% is affected to other factors which was not to be entered to research model.  Keywords: Institutional Ownership, Ownership Management, Audit Committee and Independent Commissioner, and The Integrity of Financial Statements.
Keterampilan Entrepreneurship Syariah untuk Meningkatkan Pertumbuhan Ekonomi Mirzah Ikmaliyah; Parlindungan Parlindungan; Heru Kurniawan; Dhea Alpina Giawa
International Journal of Economics and Management Research Vol. 3 No. 3 (2024): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i3.520

Abstract

This research aims to analyze the application of Islamic values in sharia entrepreneurship skills and their impact on economic growth, especially in the MSME sector in Medan City. The research method used is qualitative with a descriptive approach, where data was obtained through surveys and interviews with five business actors in the fashion sector in Medan City. The results of the study show that the application of sharia principles such as honesty, discipline, independence, commitment, and social usefulness plays a significant role in building consumer trust, increasing loyalty, and strengthening business resilience. In addition, Islamic values also encourage innovation and productivity, as seen in adaptive marketing strategies and business management that is free from riba, gharar, and maysir. The findings of this study reinforce the theory that sharia entrepreneurship is not only oriented towards material gains, but also creates positive social impact through community empowerment and ethical business practices. The implication of this research is the importance of the support of the government, Islamic financial institutions, and educational institutions in developing training and mentoring programs to strengthen the sharia-based entrepreneurship ecosystem. Thus, sharia entrepreneurship can be a strategic solution in facing global economic challenges, while encouraging inclusive and sustainable economic growth in Indonesia.
Co-Authors Dhea Alpina Giawa Heru Kurniawan Mirzah Ikmaliyah