Faktor-faktor yang mempengaruhi Integritas Laporan Keuangan (Studi Pada Perusahaan BUMN yang Terdaftar di BEI Periode 2020- 2022)

The aim of this research is to determine the influence of managerial ownership, audit committee, audit quality and company size on the integrity of financial reports. The objects in the research are state-owned companies registered on the IDX for the 2020-2022 period, totaling 20 companies. The sampling technique uses purposive sampling. Data analysis uses multiple linear regression. The research results explain that simultaneously managerial ownership, audit committee, audit quality and company size have a significant influence on the integrity of financial reports. While managerial ownership and company size have a negative and significant influence, the audit committee has a positive and significant influence, audit quality has a positive and insignificant influence

The Effect of the Proportion of the Board of Commissioners, Audit Committee, Asymmetric Information and Company Size on Earnings Management Practices

The objective of this study was to empirically determine whether there is a correlation between the proportion of the board of commissioners, audit committee, information asymmetry, and company size with earnings management in the consumer goods manufacturing companies sector listed on the Indonesia Stock Exchange during the years 2010-2012. The study aims to clarify any potential links between the identified variables. Data was extracted from the financial statements of each sample company, which were publicly available on the websites www.idx.co.id and ICMD. The study employed purposive sampling, gathering data from 15 companies over a period of three years, resulting in a total of 45 observations. The independent variables include the proportion of the board of commissioners, audit committee, information asymmetry, and company size, while earnings management serves as the dependent variable. The findings from our study utilizing panel data and regression models demonstrate that neither the proportion of the board of commissioners, audit committee, information asymmetry, nor company size have any impact on earnings management either partially or concurrently

Perempuan dalam Perdebatan: Memahami Peran dan Tantangan Berpolitik dalam Perspektif Hukum Islam

Penelitian ini membahas peran dan tantangan perempuan dalam konteks politik berdasarkan perspektif hukum Islam. Abstrak ini menyajikan analisis mendalam mengenai bagaimana ajaran Islam mengakui partisipasi politik perempuan serta kendala-kendala yang mereka hadapi dalam masyarakat yang kadang-kadang konservatif dan patriarkal. Melalui tinjauan terhadap ayat-ayat Al-Quran, hadis, dan interpretasi ulama, penelitian ini membuktikan bahwa Islam memberikan dasar kuat bagi partisipasi politik perempuan. Namun, kendala dalam bentuk tradisi kultural, interpretasi yang konservatif, dan norma sosial patriarkal menghambat partisipasi mereka.Penelitian ini juga menyajikan strategi untuk mengatasi tantangan ini, termasuk pendekatan pendidikan yang inklusif, pelibatan komunitas, dan pemberdayaan ekonomi perempuan. Dengan mengeksplorasi perspektif hukum Islam, penelitian ini memberikan kontribusi pada pemahaman yang lebih mendalam tentang bagaimana ajaran agama dapat membuka jalan bagi partisipasi politik perempuan. Kesimpulannya, melalui peningkatan kesadaran masyarakat, edukasi, dan perubahan sosial, perempuan dapat memainkan peran yang lebih signifikan dalam politik dengan mendukung prinsip-prinsip kesetaraan dan keadilan dalam kerangka hukum Islam. Penelitian ini merangsang pertimbangan lebih lanjut mengenai bagaimana masyarakat dan lembaga-lembaga dapat memfasilitasi partisipasi politik perempuan dalam mendukung demokrasi dan kesetaraan gender