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All Journal SENTRALISASI Neraca
Panca Kurniati
Universitas Muhammadiyah Pekajangan Pekalongan
Economics, Econometrics & Finance

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Openness Muhammadiyah to Women Leader in Amal Usaha Muhammadiyah Kota Pekalongan Leni Susanti; Panca Kurniati; Alfa Yuliana Dewi
SENTRALISASI Vol. 11 No. 2 (2022): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v11i2.1760

Abstract

Muhammadiyah as harokah manages about being allowed for a woman to participate in organizational activities. At present, many women can lead well. This research conducted to find out how much Muhammadiyah's openness towards the acceptance of women as leaders at Muhammadiyah Charity Foundation owned by Muhammadiyah in Pekalongan. This research is a descriptive quantitative research that is an approach to test objective theory by examining the relationship between variables that describe the response and level of acceptance of Muhammadiyah to female leaders in AUM Pekalongan. Respondents in this study were 24 AUMs in Pekalongan with total sampling or census techniques because of all existing samples were used. The analytical tool is Import Performance Analysis. This research found that women leaders should be concerned in quadrant II. It means that the approaches have been used optimally by leaders to lead their employees or subordinates to achieve the organization’s goals.
Financial Leverage Dan Komposisi Aset Terhadap Kecenderungan Kecurangan Laporan Keuangan. Apakah Hubungannya Dimediasi Oleh Komite Audit? Ferlinda Ainur Rachmani; Panca Kurniati
Neraca Vol. 18 No. 2 (2022): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v18i2.1392

Abstract

Penelitian ini mengenai kecenderungan kecurangan laporan keuangan pada perusahaan manufaktur ang terdaftar di BEI tahun 2017-2021. Tujuannya adalah menganalisis komite audit dalam memediasi pengaruh financial leverage dan komposisi aset terhadap kecenderungan laporan keuangan. Sample terpilih melalui purposive sampling sebanyak 145 perusahaan manufaktur di BEI tahun 2017-2021. Data diperoleh dengan mengumpulkan laporan keuangan tahunan perusahaan manufaktur. Analisis data menggunakan regresi linier berganda dengan menggunakan Progarm SEM-PLS 4.0. Hasil menunjukkan bahwa financial leverage tidak berpengaruh terhadap komite audit dan kecenderungan kecurangan laporan keuangan. Komposisi aset berpengaruh positif signifikan terhadap komite audit dan kecenderungan kecurangan laporan keuangan. Komite Audit tidak berpengaruh terhadap kecenderungan kecurangan laporan keuangan. Komite audit tidak memediasi hubungan pengaruh financial leverage dan komposisi aset terhadap kecenderungan kecurangan laporan keuangan. Key Words : Komite Audit, Financial Leverage, Komposisi Aset, Kecenderungan Kecurangan Laporan Keuangan
Co-Authors Dewi, Alfa Yuliana Ferlinda Ainur Rachmani Leni Susanti