An Investigation of Management of Kanzus Sholawat on the Ethics of Preparing Financial Statements in Indonesia
DOI:
https://doi.org/10.56225/gjbesd.v1i1.1Keywords:
earnings management, misstatement, disclosure, cost-benefit, responsibilityAbstract
Ethics is an essential thing to Indonesian society. Earnings management is acceptable or unacceptable behavior. For company managers, earnings management is not explicitly prohibited. Whereas a few professionals contend that earnings management is unscrupulous. Islamic boarding schools make reasonable financial reports and do not manage earnings. Islamic boarding school financial reports are presented according to standards. This study examines Kanzus Sholawat administrators' perceptions of the morals of arranging financial statements based on PSAK 112 Accounting Islamic Boarding School. Ethical indicators of financial statement preparation can be seen in misstatements, earnings management, disclosure, cost benefits, and responsibilities. The object of research is the Kanzus Sholawat Habib Muhammad Luthfi bin Yahya Pekalongan. This research was conducted by direct survey method against the Kanzus Sholawat Habib Muhammad Lutfi bin Yahya Pekalongan administrators. The number of respondents in the study was 82 administrators. The ANOVA test was used to analyze hypothesis 1. Validity and reliability tests were carried out on all collected questionnaires showing that all data were valid and reliable. The ANOVA results show no difference in the Kanzus Sholawat administrators' perception of the PSAK of Islamic Boarding Schools. Moreover, there is no distinction in reacting to Law Number 18, 2019, concerning Islamic Boarding Schools.
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