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All Journal Journal of Degraded and Mining Lands Management English Review: Journal of English Education Elkawnie Jurnal Elemen Jurnal Teknik Mesin Jurnal Rekayasa Sipil dan Lingkungan Jurnal Pendidikan Bahasa Indonesia Dinamisia: Jurnal Pengabdian Kepada Masyarakat Manajer Pendidikan: Jurnal Ilmiah Manajemen Pendidikan Program Pascasarjana Jurnal Kesehatan Manarang HARMONI Scientific Journal of Reflection : Economic, Accounting, Management and Business Chemistry Indonesian Journal of Chemical Research SEIKO : Journal of Management & Business J-SAKTI (Jurnal Sains Komputer dan Informatika) AIJER: Algazali International Journal Of Educational Research Journal of Humanities and Social Studies Seminar Nasional Lahan Suboptimal DIDAKTIKA : Jurnal Kependidikan Poltekita : Jurnal Ilmu Kesehatan Islamika: Jurnal Keislaman dan Ilmu Pendidikan JURNAL ILMIAH OBSGIN : Jurnal Ilmiah Ilmu Kebidanan & Kandungan JURNAL SeMaRaK Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Paedagogy An Nisa' Disiplin : Majalah Civitas Akademika Sekolah Tinggi Ilmu Hukum sumpah Pemuda Dakwah: Jurnal Kajian Dakwah dan Kemasyarakatan Economics and Digital Business Review Community Empowerment International Journal of Artificial Intelligence and Robotics (IJAIR) Jurnal Kewarganegaraan Jurnal Vokasi Informatika (JAVIT) J-SAKTI (Jurnal Sains Komputer dan Informatika) Dirasah : Jurnal Pemikiran dan Pendidikan Dasar Islam Tarbawi: Jurnal Pendidikan dan Pemikiran Islam BABASAL English Education Journal Jurnal Pendidikan Indonesia Gemilang Jurnal Manajemen Dakwah Journal of Economics Review (JOER) Journal of Agriculture (JoA) Universal Journal of Science and Technology Histeria: Jurnal Ilmiah Sosial dan Humaniora Al-Hiwalah : Journal Syariah Economic Law Jurnal Pengabdian Pada Masyarakat Innovative: Journal Of Social Science Research Dikdimas : Jurnal Pengabdian Kepada Masyarakat Paradoks : Jurnal Ilmu Ekonomi Jurnal Ilmiah Swara MaNajemen (Swara Mahasiswa Manajemen) Al Gizzai: Public Health Nutrition Journal Proceeding National Conference of Christian Education and Theology JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Ilmiah Ekonomi dan Manajemen The Journal of Business and Management Research Jurnal Pendidikan Abad Ke-21 Al-Jamahiria : Jurnal Komunikasi dan Dakwah Islam PANDAWA : Jurnal Pengabdian kepada Masyarakat Advances in Management & Financial Reporting Advances in Human Resource Management Research Advances in Business & Industrial Marketing Research Advances in Community Services Research Advances: Jurnal Ekonomi & Bisnis Jurnal Intelek Insan Cendikia JER Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Madrasah Ibtidaiyah Research Journal International Journal of Law Social Sciences and Management Jurnal Ilmiah Mahasiswa Pendidikan Ekonomi Jurnal Geografi, Lingkungan dan Kesehatan Jurnal Ilmu Multidisiplin Jurnal Ilmiah Kesehatan Sandi Husada Jurnal Ragam Pengabdian Ulil Albab Amanah Mengabdi Singkite Journal Jurnal Pendidikan Dasar SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Sasambo: Jurnal Abdimas (Journal of Community Service) Atestasi : Jurnal Ilmiah Akuntansi Tanjungpura Acta Borneo Journal Agroscript: Journal of Applied Agricultural Sciences Al-Infaq : Jurnal Ekonomi Islam Disiplin : Majalah Civitas Akademika Sekolah Tinggi Ilmu Hukum sumpah Pemuda
Zakaria Zakaria
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Journal : Advances in Management

 1 
Analysis of Financial Reporting Errors and Their Impact on Stakeholder Trust Zakaria, Zakaria
Advances in Management & Financial Reporting Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i1.398

Abstract

Purpose: This study systematically examines the relationship between financial reporting errors and their impact on stakeholder trust. It will focus on the types and intensity of errors and explore strategies for trust recovery after identifying mistakes. Research Design and Methodology: The research employs a Systematic Literature Review (SLR) method, analyzing existing studies on financial reporting errors, their effects on stakeholder trust, and the mechanisms for regaining trust post-error. The review encompasses both mature and emerging markets, providing a global perspective. Findings and Discussion: The analysis reveals that intentional financial reporting errors, such as manipulation, cause significantly more significant damage to stakeholder trust than unintentional errors like technical mistakes. The severity of the errors also plays a crucial role in determining the level of trust erosion. Effective recovery strategies, including transparency, stakeholder engagement, and governance reforms, are essential for restoring trust. However, even with corrective actions, companies may not fully regain the same confidence level, especially following severe or high-profile errors. Implications: This study offers practical insights for corporate governance by highlighting the need for robust internal controls and transparent communication to address financial reporting errors. Companies can use these findings to develop strategic approaches that minimize the long-term damage to stakeholder trust and ensure more effective recovery after identifying financial discrepancies.
Determinasi Ukuran Perusahaan dan Profitabilitas terhadap Nilai Perusahaan Melalui Struktur Modal Lesmana, Arfan Trino; Rasyid, Abdul; Zakaria, Zakaria; Noch, Muhamad Yamin; Pasolo, Fahrudin
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.565

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan profitabilitas terhadap nilai perusahaan, dengan struktur modal sebagai variabel mediasi. Fokus penelitian ini ditujukan pada perusahaan subsektor telekomunikasi yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023. Metode Penelitian: Pendekatan kuantitatif digunakan dengan metode Partial Least Squares Structural Equation Modeling (PLS-SEM) yang dianalisis melalui perangkat lunak SmartPLS. Teknik pengambilan sampel menggunakan purposive sampling dengan memilih perusahaan yang memenuhi kriteria tertentu untuk memastikan konsistensi dan ketersediaan data selama periode observasi. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa profitabilitas memiliki pengaruh positif dan signifikan terhadap nilai perusahaan. Sebaliknya, ukuran perusahaan tidak berpengaruh signifikan. Struktur modal terbukti memiliki pengaruh signifikan terhadap nilai perusahaan dan berperan sebagai variabel mediasi dalam hubungan antara ukuran perusahaan serta profitabilitas terhadap nilai perusahaan. Temuan ini mendukung relevansi teori trade-off, signaling, dan pecking order dalam menjelaskan dinamika kebijakan pembiayaan dan nilai perusahaan. Implikasi: Penelitian ini memberikan kontribusi penting dalam literatur keuangan dengan menunjukkan pentingnya pengelolaan profitabilitas dan struktur modal dalam meningkatkan nilai perusahaan, terutama dalam industri padat modal seperti telekomunikasi.
Co-Authors A Hamid A Hamid, A Hamid A. Razak, A. Razak Abdul Kadir Abdul Rasyid Adriansyah Ekaputra Adriyani Adam Afdhal Afdhal Afif , Muhammad Agus, Rizal Ahmad Baedowi, Ahmad Ahmad Nur Huda Akbar, Mohamad Aldrin Allena Refi Rahmawati Amalia, Hilda Ayu Melvi Amiruddin . Amiruddin Amiruddin Amrin Amrin Amrusi Amusi, Amrusi Anastasya, Millenia Putri Andi Harpeni Dewantara, Andi Harpeni Andriansah, Elvin Arisnaini, Arisnaini Arry Pongtiku Ashabul Kahfi, Ashabul Aslawiyah, Siti Rabiaatul Aslihah, Aslihah Asmoro, Novky Asrul Asrul Astiantih, Susi Astuti, Ayun Dwi Azizah, Wafiq Azwir Azwir B, Burhanuddin Bashabih, Masyitoh Bastomi, Mohamad Basysyar, Andi Haura Rafiqah Batula, Abu Warasy Benyamin, Jefferson Boris Kaido Bundu, Velicia N Buntuan, Rosalynda Cahyono, Yoyok Chaerunnimah . Claudya Nurcahaya Darmaliana Darmaliana DHANI ARIATMANTO Diana Safitri Djabar, Helmi Rafif Eli Yeny Endang Sri Wahyuni Entar Sutisman Entis Sutisna Epan, Epan Fachry Abda El Rahman Fajriyah, Laili Fanani, Mohamad Zainal Faridz, Ahmad Fatimah, Hj Fauziyah, Nia Asmaul Febriani, Ike Feri Agriani Ferry Kurniawan, Ferry Gani, Kameriah Garuda Wiko Halim Mudia Hariyati, Tati Haryadi, Tobi Hasbi, Husnaini Hasyim, Muh Hayati, Zahratul Helmy, Helmy Abdullah Hendrayati Hipdizah, Hipdizah Husen, Sjamsiar Ima Maisaroh Inayatullah, Ahlam Irsyadillah Irsyadillah Irwan Irwan Istiqomah, Alfina Nur Ivan Issa Fathony Jahrudin Jahrudin Jalaluddin Jalaluddin Karepesina, Nur Azizah Keumala, Meta khusnul khotimah Kooh, Ricky Phylemon Kurniawati Kurniawati Kusrini, Kusrini Labo, Irwan Adam Lailatul Husna Lesmana, Arfan Trino Lifianthi, Lifianthi M. Yogi Riyantama Isjoni Ma'ruf, Zidni Mahpudin Mahpudin Maji, Rusta Mardiana, Sri Marha, Jihan Marihi, Laode Marlianti, Rosyana Masyita, Ayu Maya Nabela Merlin Merlin, Merlin Miftahul Ilmi, Miftahul Misriyani Misriyani Muhamad Fitri Muhamad Yamin Noch Muhammad Nazir Muhammad Rifai Muhammad Syarif, Muhammad Muhammad Zarlis, Muhammad Muharramah, Ulfah Muhsin N Bailusy Munarsih, Munarsih Musdalifah, Sri Musfiana Musfiana Nahdlia, Hikmatul Amalia Nasriadi Dali Natawijaya, Divo Ni'mah, Nur Af'idatun Ningrum, Sulistya Ningsih, Sri Mutiara Ningsih, Wirda Nisa, Pia Khoirotun Noch, Muh Yamin Noch, Muhammad Yamin Noy, Ismail Nuhari, Insan Nunuk Hariani Soekamto Nur Alam Nurlia, Elly Nurriqli, Arifia Pasolo, Fahrudin Prajogo, Patricia Prakoso, Lukman Yudho Priyatno, Rizaldi Bugi Putra, David Eka Putra, Marlan Usmani Qamarina, Nurshadiqah Rachmawan, Ade Rachmawati Rachmawati Rahim, Melinda Riani Rahmah, Ega Rahman Hakim Rahmat Widia Sembiring - Rarassari, Madyasta Anggana Rauf, Suriani Rejki, Muhammad Resi Novita Reza, Fakhrur Rezeki, Wahyu Rina Sri Kasiamdari Ririn Endah Badriani, Ririn Endah Ritonga, Mhd. Aksaril Huda Riviyusnita, Rianda Rizkina, Ayuni Kurnia Agung Romahadi, Dedik Roqifoh, Roqifoh Rumasukun, Ridwan Sabrina, Rorina Sada, Kumbendy Saharia, Sitti Said Ahmad Sabri Saifullah Saifullah Sakdiyah Sakdiyah Sakdiyah, Sakdiyah Saling, Saling Salsabiil*, Salsabiil Saputra, Hijrah Sara, Michelle Firsta Karima Sarea, Syahrul Satria, Sandy Pradiastu Sefriana, Irma Seprianto, Dicky Septyana Prasetianingrum SH, Haswindi Shahab, Aisyah Sirajuddin Sirajuddin Siti Aisyah Siti Humairoh, Siti Soebakgijo, Nanang Hery Solly Aryza Sonya Sulistyono Sri Murtiningsih, Sri Sri Oktika Syahputri Sri Purwati, Sri Sudarwan Danim Sudaryana, Yayan Sufriadi, Dedi Sugeng Santoso Suhardi Suhardi Sukmawati Sukmawati Sumarlin Rengko HR Sumarsih . . Suprapto Suprapto Supriyatna, Wawan Suratini, Suratini Suriani Nur, Suriani Suriani Suriani Sutoyo, Muh Nurtanzis syahriani, endang Syahrir, Dian Rahmadhani Syamsidar HS Syarif Hidayat Nasir, Syarif Hidayat Syarifuddin, Syamsidar Haji Takwa, Takwa Tambun, Sondang Whita Kristina Tete, Johni Tome, Sriyanti Tompunu*, Alan Novi Tonggiroh, Mursalim Toruntju, Sultan Akbar Tundreng, Syarifuddin Udin Supriadi Usman, Rahima Utami Maulida Vustany, Rovi Octaviano Wainggai, Yan Pieter Wakman, Dasilva Romedios Wijaya, Hengki Vicky Yamin Noch, Muhammad Yawan, Hendri Yaya Sonjaya Yendra Yono, Yono Yosi Affandi Yulastri Yulastri YUSNITA YUSNITA Zahratul Idami Zamheri, Ahmad Zikriyah, Atika Nur Zulhamdi, Zulhamdi