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All Journal DWIJA CENDEKIA: Jurnal Riset Pedagogik International Journal of Economics, Management and Accounting
Ratiningsih Ratiningsih
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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Pengaruh Peran Komite Sekolah dan Paguyuban Orang Tua Siswa Terhadap Prestasi Sekolah Dasar di Kecamatan Karangsambung Ratiningsih Ratiningsih; Mulyanto Mulyanto; Rhini Fatmasari
DWIJA CENDEKIA: Jurnal Riset Pedagogik Vol 6, No 2 (2022): DWIJA CENDEKIA: Jurnal Riset Pedagogik
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.642 KB) | DOI: 10.20961/jdc.v6i2.62244

Abstract

Sekolah sebagai satuan pendidikan memiliki struktur organisasi yang mempunyai fungsi dan peran masing-masing dalam menjalankan sistem pendidikan. Salah satu lembaga mandiri sekolah yang bekerjasama dengan baik dengan orang tua siswa (masyarakat) bernama komite sekolah. Salah satu perannya adalah mewujudkan sekolah yang berprestasi. Penelitian ini bertujuan untuk mengetahui pengaruh komite sekolah dan paguyuban orang tua siswa terhadap prestasi sekolah dasar. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah kepala sekolah, komite sekolah, guru dan wali siswa sekolah dasar di Kecamatan Karangsambung, sedangkan sampel penelitian terdiri dari: 26 kepala sekolah, 26 guru, 13 komite sekolah, dan 13 wali siswa. Pengumpulan data menggunakan angket dan analisis data menggunakan teknik analisis korelasi Pearson product moment serta analisis regresi ganda. Penelitian ini menghasilkan kesimpulan: (1) peran komite sekolah memiliki pengaruh yang positif dan signifikan terhadap prestasi sekolah dasar, (2) paguyuban orang tua siswa memiliki pengaruh yang positif dan signifikan terhadap prestasi sekolah dasar, dan (3) peran komite sekolah dan paguyuban orang tua siswa secara bersama-sama memiliki pengaruh yang positif dan signifikan terhadap prestasi sekolah dasar. Maka dari itu, untuk menciptakan peran komite sekolah yang maksimal dalam pencapaian prestasi sekolah, diharapkan adanya partisipasi dari berbagai pihak sebagai upaya mengintegrasikan peran melalui komite sekolah.
ESG and Financial Scandals : The Role of Investor Attention in Curbing Misconduct in Indonesia’s Banking Industry Indah Sri Lestari; Wulan Budi Astuti; Ratiningsih Ratiningsih
International Journal of Economics, Management and Accounting Vol. 1 No. 1 (2024): March : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i1.1057

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) performance on financial misreporting, with investor attention as a moderating variable in banking companies listed on the Indonesia Stock Exchange during the 2019–2022 period. The theoretical framework is grounded in Agency Theory and Legitimacy Theory to explain the role of ESG as an internal control mechanism and a means of gaining external legitimacy. The research employs a quantitative approach using secondary data from annual reports and sustainability reports. Financial misreporting is proxied by earnings management measured through discretionary accruals, while ESG performance is assessed using the GRI Standards index, and investor attention is proxied by institutional ownership. Data analysis was conducted using multiple regression and Moderated Regression Analysis (MRA). The findings reveal that all three ESG dimensions (environmental, social, and governance) have a significant negative effect on earnings management. Institutional investor attention is found to strengthen the negative relationship between environmental and social aspects with earnings management, but weaken the influence of governance. These results indicate that institutional investors tend to be more responsive to environmental and social issues compared to governance aspects. Practically, this study provides empirical evidence that ESG implementation can serve as a control instrument against financial misreporting in the banking sector, while theoretically enriching the literature on investor moderation in the relationship between ESG and earnings management practices.
Co-Authors Indah Sri Lestari Mulyanto Mulyanto Rhini Fatmasari Wulan Budi Astuti