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Mardiaton, Mardiaton
Universitas Malikussaleh
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THE EFFECT OF INDEPENDENT COMMISSIONERS, BOARD OF DIRECTORS SIZE, AND AUDIT OPINION ON THE TIMELINESS OF FINANCIAL REPORTING (A Study Of Manufacturing Companies In The Industrial Sector Listed On The Indonesian Stock Exchange For The 2020–2023 Period) Mardiaton; Rifzan Fikra; Asy-Syura; Cut Putri Mellita Sari; Zulfan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20501354

Abstract

This study examines the role of Independent Commissioners, Board of Directors Size, and Audit Opinion in influencing the timeliness of financial reporting. Using a quantitative approach with panel data regression, secondary data from corporate financial statements were analyzed. Model selection through the Chow, Hausman, and Lagrange Multiplier tests indicated the Common Effect Model (CEM) as the most suitable. The findings show that, both individually and simultaneously, the three governance variables do not significantly affect reporting timeliness. The limited explanatory power of the model suggests that other factors outside governance mechanisms play a more dominant role. These results highlight the need for broader investigation into determinants of timely financial disclosure, particularly in emerging market contexts.
EVALUATING THE IMPLEMENTATION OF PSAK 109 IN ZAKAT, INFAQ, AND SADAQAH ACCOUNTING: EVIDENCE FROM LAZISMU LHOKSEUMAWE Mardiaton; Ayu Sri Ningsih; Nur Afni Yunita; Irne Aryanie; Cut Sri Firman Hastuti
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 7 No. 2 (2026): Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah [Forthcoming December 2026]
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah dan Hukum, UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-mudharabah.v7i2.9951

Abstract

This study analyses the implementation of zakat, infaq, and sadaqah (ZIS) accounting in accordance with PSAK 109 at LAZISMU Lhokseumawe. PSAK 109 governs the recognition, measurement, presentation, and disclosure of ZIS transactions to ensure transparency and accountability in the management of public funds. The research applies a qualitative case study approach, using interviews, observations, and document analysis. The findings indicate that the implementation of PSAK 109 at LAZISMU remains incomplete. Recognition and measurement of ZIS funds are mostly in line with the standard, as receipts and distributions are recorded by category. However, significant weaknesses remain in presentation and disclosure. Financial reports are limited to receipts and disbursements, without statements of financial position, cash flows, or explanatory notes as required by PSAK 109. These results highlight the need to strengthen human resource capacity, adopt digital accounting systems, and enhance the role of the Sharia Supervisory Board so that financial reporting can be more transparent, accountable, and fully compliant with PSAK 109 and Islamic governance principles.
THE EFFECT OF OPERATING CAPACITY, OPERATING CASH FLOW, AND SALES GROWTH ON FINANCIAL DISTRESS IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2022–2024 Asy-Syura; Windi Anggriyani; Mardiaton; Cut Sri Firman Hastuti; Dian Ariani
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 6 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22661589

Abstract

This study aims to analyze the effect of operating capacity, operating cash flow, and sales growth on financial distress, which is proxied by the interest coverage ratio (ICR), in manufacturing companies listed on the Indonesia Stock Exchange during the period 2022–2024. A quantitative approach was employed using secondary data obtained from corporate financial statements. The sampling technique applied was purposive sampling, resulting in 267 observational data points. Data analysis was conducted using panel data regression with the assistance of EViews 13 software. The findings reveal that operating capacity, operating cash flow, and sales growth have a positive and significant effect on the interest coverage ratio (ICR). These results indicate that higher operating capacity, operating cash flow, and sales growth lead to a higher interest coverage ratio, reflecting an improved ability of firms to meet interest payment obligations and thereby reducing the risk of financial distress.
Co-Authors Arliansyah, Arliansyah Aryani, Irne Asy-Syura Asy-Syura Ayu Sri Ningsih Cut Putri Mellita Sari Cut Sri Firman Hastuti Cut Sri Firman Hastuti Dian Ariani Hamdhana, Defry Hasnita, Nevi Hidayat, Amam Taufiq Hidayatsyah Hidayatsyah Husnilasari, Riza Indrayani Irne Aryanie Khairisma, Khairisma Muhammad Fazlurrahman Syarif Muhammad Mirza Amanda Mukhlish Muhammad Nur Mukhsin Nyak Umar Mulia, Safara Murni Murni Mursidah Mutia Fonna Nur Afni Yunita Nur Elisyah Putri, Rany Gesta Rany Gesta Putri Rais Reza Pahlevi Ginting Rifzan Fikra Rimal Mahdani Rini Rosita Risnafitri, Hafizhah Sri Mulyati Windi Anggriyani Yunina Yusra, Muhammad Zulfan