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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah)
Aprilliani, Jessica
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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DETERMINAN PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN SEKTOR AGRIKULTUR DI BEI PERIODE 2018- 2021 Pangestu, Juan Carlos; Aprilliani, Jessica; Marbella, Lica
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1821

Abstract

Agricultural sector companies are unique for their agricultural activities so that the emergence of biological assets. These biological assets certainly have different characteristics compared to other assets because there is a possibility of adding or reducing the value of these assets due to biological factors in them. Changes in biological assets can have an impact on investors' assessment of company performance and value. This study aims to examine the effect of biological asset intensity, audit committee meetings, company size, KAP type and ROA on the disclosure of biological assets in agricultural sector companies listed on the Indonesia Stock Exchange in 2018-2021. Sampling was done by purposive sampling technique. This type of research uses descriptive statistical tests and multiple linear regression methods. The objects in this study are the financial reports of agricultural sector companies listed on the IDX from the 2018 -2021 period. The results showed that the intensity of biological assets has an influence on the disclosure of biological assets but other independent variables have no significant effect.
ANALISIS FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN PROPERTI, REAL ESTATE DAN KONSTRUKSI DI BEI Pangestu, Juan Carlos; Aprilliani, Jessica; Rusli, Yohanes Mardinata
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1335

Abstract

Integritas laporan keuangan menjadi hal penting untuk menjamin kehandalan informasi yang disajikan kepada investor. Penggunaan informasi dalam laporan keuangan merupakan hal yang penting bagi pihak internal maupun pihak eksternal dalam mengambil keputusan yang tepat sesuai kondisi perusahaan. Penelitian ini bertujuan untuk menguji pengaruh DebtToAsset, Rapat Komite audit, Kepemilikan Institusional, dan Jenis KAP terhadap Integritas Laporan keuangann pada perusahaan sektor Properti, Real Estate Dan Konstruksi yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Pengambilan sampel dilakukan dengan teknik purposive sampling. Jenis penelitian ini menggunakan uji statistik deskriptif dan metode regresi linear berganda. Objek dalam penelitian ini adalah Laporan keuangan Perusahaan Properti, Real Estate Dan Konstruksi yang listing di BEI dari periode 2019-2021. Hasil penelitian menunjukkan bahwa DebtToAsset memiliki pengaruh yang signifikan terhadap Integritas laporan keuangan sedangkan variabel lain tidak memiliki pengaruh
Co-Authors Marbella, Lica Pangestu, Juan Carlos Yohanes Mardinata Rusli, Yohanes Mardinata