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All Journal Jurnal Multidisiplin Madani (MUDIMA) Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
M. Rizal Dika Putra
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Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengungkapan Laporan Keuangan Konsolidasi Berdasarkan PSAK 4 Pada PT.Telekomunikasi Indonesia Tbk. Putri Afrilia; M. Rizal Dika Putra; Ratih Kusumastuti
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i2.1096

Abstract

This study aims to understand the disclosure requirements of consolidated financial statements based on PSAK 4 at PT.Telekomunikasi Indonesia Tbk. This research is a qualitative research using descriptive analysis method and comparative analysis. Based on the results of this study it was concluded that the combined report of PT Telekomunikasi Indonesia Tbk was prepared in accordance with the 2009 revised PSAK 4 which refers to the combined and separate financial statements. In addition, it is ensured that all companies listed on the Indonesia Stock Exchange (IDX) have prepared their financial statements in accordance with accounting standards in force in Indonesia and regulations stipulated by the Financial Services Authority (OJK).
The Influence of Financial Distress, Audit Committee, Audit Quality, and Leverage on Voluntary Disclosure: A Study on Infrastructure Sector Companies Listed on the Indonesia Stock Exchange from 2020 to 2023 M. Rizal Dika Putra; Afrizal; Wiwik Tiswiyanti
Jurnal Multidisiplin Madani Vol. 4 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v4i9.11483

Abstract

The purpose of this study is to explain the independent variables, namely financial distress, audit committee, audit quality, and leverage, to analyze their influence on the dependent variable, namely voluntary disclosure. The data analysis method in this study uses the regression analysis method, whose calculations use SPSS version 26. This study uses multiple linear regression because the independent variables used are more than one variable. The multiple regression analysis method used in this study includes descriptive statistics, classical assumption tests, hypothesis testing, and statistical tests. From the simultaneous test results, an F value of 19.455 is obtained, which is positive, and the significance test result of 0.000 is smaller than 0.05. Thus, financial distress, audit committee, audit quality, and leverage simultaneously affect voluntary disclosure. From the partial test obtained, the four independent variables, namely financial distress, audit committee, audit quality, and leverage, partially have an influence on voluntary disclosure.
Co-Authors Afrizal Putri Afrilia Ratih Kusumastuti Wiwik Tiswiyanti