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All Journal Journal of International Multidisciplinary Research Journal of Scientific Interdisciplinary
Wahyuni Istiqomah Adha
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Analisis Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Tambang Di Indonesia Wahyuni Istiqomah Adha; Wa Ode Fadilla Wahid; Sri Ardita Vitara Sartono Farihu; La Ode Risman; Intihanah Intihanah
Journal of International Multidisciplinary Research Vol. 2 No. 10 (2024): Oktober 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr943

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi manajemen laba pada perusahaan tambang yang terdaftar di Bursa Efek Indonesia. Dalam konteks yang kompleks ini, penelitian ini menggunakan pendekatan kualitatif dengan desain deskriptif dan analisis konten. Populasi yang diteliti adalah perusahaan tambang yang terdaftar di Bursa Efek Indonesia. Data yang digunakan adalah data sekunder dari laporan keuangan yang telah diaudit. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis tematik. Pembahasan menggarisbawahi bahwa perusahaan yang lebih besar dan lebih menguntungkan cenderung melaporkan laba yang lebih transparan, sedangkan perusahaan dengan utang tinggi berisiko lebih besar terlibat dalam manipulasi laba. Penelitian ini juga menemukan bahwa praktik tata kelola yang baik berfungsi sebagai penghalang terhadap praktik manajemen laba yang tidak etis. Kesimpulan dari penelitian ini menegaskan pentingnya memahami interaksi antara berbagai faktor yang memengaruhi manajemen laba untuk meningkatkan transparansi laporan keuangan. Temuan ini diharapkan dapat memberikan kontribusi bagi pengembangan teori manajemen laba dan corporate governance, serta implikasi praktis bagi perusahaan dalam memperkuat akuntabilitas dan integritas laporan keuangan.
The Impact of the Implementation of Financial Accounting Standards on the Quality of Financial Reports in Small and Medium Enterprises (SMEs) in Indonesia Wahyuni Istiqomah Adha; Mulyati Akib
Journal of Scientific Interdisciplinary Vol. 2 No. 1 (2025)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jsi1211

Abstract

This study aims to analyze the effect of the application of Financial Accounting Standards (FAS) on the quality of financial statements in Small and Medium Enterprises (SMEs) in Indonesia. Quality financial reports are very important for SMEs, because they serve as a transparent communication tool between management and stakeholders, as well as a basis for making informed decisions. SMEs have a significant contribution to the Indonesian economy, contributing around 60% of gross domestic product (GDP) and absorbing more than 97% of the workforce. However, many SMEs still face challenges in preparing financial statements in accordance with accounting standards. This study uses a systematic literature review method to collect and analyze various relevant studies on the application of SAK and its impact on the quality of financial statements. The results showed that the application of SAK significantly improved the transparency, relevance, and reliability of SMEs' financial statements. In addition, the study also identified various factors that influence the adoption of SAK, such as the education level of business owners, access to accounting training, and support from the government. The conclusion of this study confirms the importance of good accounting standards implementation to improve the quality of SMEs' financial statements, which in turn can improve the competitiveness and performance of businesses in the market. Recommendations are given to improve the understanding and application of SAK among SMEs in Indonesia.
Co-Authors Intihanah Intihanah La Ode Risman Mulyati Akib Sri Ardita Vitara Sartono Farihu Wa Ode Fadilla Wahid