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All Journal Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah IECON: International Economics and Business Conference
Nala Ratih
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan: Audit Tenure, Struktur Corporate Governance Dan Ukuran KAP Nala Ratih; Cris Kuntadi
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.913

Abstract

The aim of this research is to obtain empirical evidence regarding the influence of audit tenure, governance structure (institutional ownership, management ownership, audit committee, independent commissioner) and KAP size on the integrity of financial reports of Indonesian manufacturing companies. Financial report integrity is defined as the extent to which financial reports present correct and fair information. The independent variables used in this research are audit offices, management structures which are analyzed based on institutional ownership, management ownership, audit committee, independent commissioners, and KAP measures for financial reporting integrity. The dependent variable used in this research is the integrity of financial reports which were analyzed conservatively in the reference year 2007-2009. The research sample is manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2007 to 2009. Data will be collected using the convenience sampling method . A total of 105 companies were selected as samples. The analytical method for this research uses logistic regression. The results of the research show that the management structure of a company (institutional ownership, management ownership, audit committee, independent commissioner) and the size of the KAP have a significant effect on the integrity of financial reports. However, audit duration does not have a significant influence on the integrity of financial statements.
The Influence of BIC Interest Rates, Money Supply, and Political Connection on the LQ45 Stock Price Index Nala Ratih; Avininda Dewi Nindiasari
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/c3e33x11

Abstract

This study aims to analyze. the. influe.nce. of SBI inte.re.st rate.s, the. mone.y supply, and political conne.ctions on the. LQ45 stock price. inde.x. The. approach use.d in this study is de.scriptive. quantitative. with data colle.ction te.chnique.s be.ing se.condary data in the. form of time. se.rie.s, name.ly data obtaine.d from the. Bank Indone.sia (BI) and Indone.sia Stock E.xchange. (IDX) we.bsite.s for the. pe.riod 2019-2023. The. de.te.rmination of the. sample. se.le.ction use.d in this study is the. purposive. sampling te.chnique.. The. analysis me.thod use.d is Pane.l Data Re.gre.ssion Analysis by conducting the. Chow te.st, Hausman te.st, Lagrange. Multiplie.r (LM) te.st, Classical Assumption te.st, t-te.st, F-te.st, and Coe.fficie.nt of De.te.rmination te.st. The. e.ntire. data proce.ssing of the. re.se.arch will be. conducte.d with the. he.lp of a compute.r using the. Microsoft E.-Vie.ws 13 application. The. re.se.arch re.sults show that the. BIC inte.re.st rate. has a significance. value. of 0.7758 > 0.05 with a t-statistic value. of 2.406805, thus it can be. conclude.d that the. BI inte.re.st rate. doe.s not have. a significant e.ffe.ct on the. LQ45 stock price. inde.x (H1 is re.je.cte.d). The. influe.nce. of the. mone.y supply on the. stock price. inde.x yie.lds a significance. value. of 0.0360 < 0.05 with a t-statistic value. of -2.240280, thus it can be. conclude.d that the. mone.y supply doe.s not have. a positive. but significant e.ffe.ct on the. LQ45 stock price. inde.x (H2 is re.je.cte.d). The. influe.nce. of political conne.ction on the. stock price. inde.x yie.lds a significance. value. of 0.0917 > 0.05 with a t-statistic value. of -1.767619, thus it can be. conclude.d that political conne.ction doe.s not have. a positive. and significant e.ffe.ct on the. LQ45 stock price. inde.x (H3 is re.je.cte.d).
Akuntansi Al Istishna Alfio Surya Renaldi; M.Firly; Nala Ratih
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 2 (2024): Mei : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i2.2067

Abstract

Istishna' is one of the muamalat contracts used in sharia banking products which includes sharia bank fund distribution or financing products with the principle of buying and selling. The istishna' operational mechanism in sharia banks is carried out in accordance with existing sharia regulations. The general characteristics of the ordered goods must be known, including type, technical specifications, quality and quantity. The ordered goods must comply with the characteristics agreed upon between the seller and the manufacturer/seller. If the ordered goods are sent incorrectly or are defective, the producer/seller must be responsible for their negligence. Therefore, the accounting treatment if the settlement of Istishna receivables is carried out by prepayment, then the accounting treatment follows the accounting treatment for Salam transactions, but the term "Salam receivables" is changed to "Istishna Assets in Settlement" while "Salam Debt" is changed to "Istishna Debt", while the income recognition used if the bank uses a prepayment mechanism is revenue recognition as in the Salam transaction while the recognition methods that can be used are the settlement percentage method and the completed contract method. .
Co-Authors Alfio Surya Renaldi Cris Kuntadi M.Firly Nindiasari, Avininda Dewi