Analisis Kepemimpinan Transformasional terhadap Akuntabilitas Laporan Keuangan Pondok Pesantren

https://doi.org/10.35912/jakman.v4i4.2726
Published: Mar 6, 2024

Abstract:

Purpose: The Accountability of Islamic boarding schools in terms of transparency cannot yet be assessed as optimal, efficient and effective. The formulation of the problem that occurs is whether trust and transformational leadership affect the accountability of the financial reports of the Darul Istiqomah Hutapadang Islamic Boarding School. The purpose of this study was to determine the effect of trust and transformational leadership on the accountability of financial reports at Darul Istiqomah Hutapadang Islamic Boarding School.

Methodology/approach: The research method used in this study was to use quantitative methods with multiple linear regression analysis using descriptive statistics, validity test, reliability test, normality test, classical assumption test, multicollinearity test, heteroscedasticity test, hypothesis test and multiple linear regression analysis test to obtain the results of the study used the SPSS version 26 application, the data used in this study were primary data obtained directly from the answers of 30 respondents who were teachers and staff of the Islamic boarding school office.

Results/findings: The results of the study show that the variable of trust has a partial effect on accountability and transformational leadership partially has no effect on accountability. Simultaneously the variables of trust and transformational leadership influence accountability.

Limitations: Ownership structure and ownership has no relationship with debt policy

Contribution: Indri Ayu Lestari (2022) The results of this study indicate that Foreign Institutional Ownership, Domestic Institutional Ownership, and Dividend Policy have a positive and significant effect on Firm Value. Foreign Institutional Ownership has a negative and significant effect on Dividend Policy. Domestic Institutional Ownership has no effect on Dividend Policy. Dividend Policy as an intervening variable is unable to mediate Foreign Institutional Ownership of Firm Value. Dividend Policy as an intervening variable is unable to mediate Domestic Institutional Ownership of Firm Value.

Keywords:
1. Financial Statement Accountability
2. Transformational Leadership
3. Trust
Authors:
Ali Hardana
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How to Cite
Hardana, A. (2024). Analisis Kepemimpinan Transformasional terhadap Akuntabilitas Laporan Keuangan Pondok Pesantren . Jurnal Akuntansi, Keuangan, Dan Manajemen, 4(4), 263–272. https://doi.org/10.35912/jakman.v4i4.2726
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Issue & Section
Vol. 4 No. 4 (2023): September
Articles
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References

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    Hardana, A., Nasution, J., & Damisa, A. (2022). Pengaruh Rasio Keuangan Pemerintah Daerah Terhadap Indeks Pembangunan Manusia. ULIL ALBAB: Jurnal Ilmiah Multidisiplin, 1(5), 1192–1201.

    Hardana, A., Utami, T. W., & Hasibuan, L. (2023). Accounting information in improving corporate values and responsibility to stakeholders in cement manufacturing companies in Indonesia. Journal of Management Science (JMAS), 6(2), 231–233.

    Hardana, A., Windari, W., Efendi, S., & Harahap, H. T. (2023). Comparing Credit Procyclicality in Conventional and Islamic Rural Bank: Evidence from Indonesia. Annual International Conference on Islamic Economics and Business (AICIEB), 3.

    Hardana, A., & Windari, W. (2023). Analisis Efikasi Pengentasan Kemiskinan. Al-Bay': Journal of Sharia Economic and Business, 2(2), 1-13.

    Hastuti, T. D. (2005). Hubungan antara good corporate governance dan struktur kepemilikan dengan kinerja keuangan (Studi kasus pada perusahaan yang listing di Bursa Efek Jakarta). Simposium Nasional Akuntansi VIII, 238–247.

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    Indriaswari, I., Ulupui, I. G. K. A., & Warokka, A. (2022). Financial knowledge, financial attitude, and locus of control: Reviewing their influence on financial management behavior using financial literacy as moderation variable. The International Journal of Social Sciences World (TIJOSSW), 4(2), 431–443.

    Kartikasari, A. D., & Laela, S. F. (2023). Dampak Pengungkapan Sustainability Report terhadap Kinerja: Komparasi Kinerja Pasar dan Kinerja Akuntansi. Jurnal Akuntansi, Keuangan, dan Manajemen, 5(1), 15-26.

    Lindauer, M., Eggensperger, K., Feurer, M., Biedenkapp, A., Deng, D., Benjamins, C., Ruhkopf, T., Sass, R., & Hutter, F. (2022). SMAC3: A versatile Bayesian optimization package for hyperparameter optimization. The Journal of Machine Learning Research, 23(1), 2475–2483.

    Lismawati, L., Hardana, A., Utami, T. W., & Mutiah, N. (2023). Kontribusi Data Akuntansi Biaya terhadap Peningkatan Nilai Perusahaan dan Tanggung Jawab Pemangku Kepentingan pada Perusahaan Manufaktur Semen Indonesia. Etihad: Journal of Islamic Banking and Finance, 3(1), 1–10.

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    Mutia, N., Hardana, A., & Zein, A. S. (2023). Analisis Perencanaan Strategis, Manajemen Perencanaan Strategis, Dan Strategis Kampus Padangsidimpuan. SAMMAJIVA: Jurnal Penelitian Bisnis Dan Manajemen, 1(1), 126–140.

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  2. Akçay, A. Ö., SAYIN, H. C., & Örgün, G. S. (2022). Sahiplik Yap?s?n?n Kâr Düzle?tirme Uygulamalar? Üzerine Etkisi: Borsa ?stanbul Uygulamas?. Ekonomi Politika ve Finans Ara?t?rmalar? Dergisi, 7(1), 238–256.
  3. Aleyda, F., & Berliyanti, D. O. (2023). Pengaruh Perceived Organizational Support, Contigency Reward Behaviour terhadap Work Engagement. Jurnal Akuntansi, Keuangan, Dan Manajemen, 4(3), 185–194.
  4. Anwar, Z., Ikawati, H. D., & Syarifah, S. (2018). Mentoring Sebagai Suatu Inovasi dalam Peningkatan Kinerja. Journal of Education and Instruction (JOEAI), 1(1), 21–28. https://doi.org/10.31539/joeai.v1i1.209
  5. Ashma, F. U., & Rahmawati, E. (2019). Pengaruh Persistensi Laba, Book Tax Differences, Investment Opportunity Set dan Struktur Modal Terhadap Kualitas Laba dengan Konservatisme Akuntansi Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Jasa yang Terdaftar di BEI Periode 2015-2017). Reviu Akuntansi Dan Bisnis Indonesia, 3(2), 206–219.
  6. Astri Kurnia, D. (2022). PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP RETURN ON ASSET PADA BANK UMUM SYARIAH. Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
  7. Batubara, Zakaria. “Akuntansi Dalam Pandangan Islam, Jurnal Akuntansi Syariah” Vol. 13, no. No. 1 Juni 2019.
  8. Eka Puteri Tristita Sine. “Akuntabilitas dan Transparansi Pengelolaan Dana Bantuan Operasional Sekolah (BOS),"Jurnal Akuntansi: Transparansi dan Akuntabilitas” Vol 9, no. No.1, Maret 2021.
  9. ERDOGAN, A. K., & GÜRSOY, A. (2022). Fonksiyonel Bir Süt Ürünü: Dondurma. Akademik Et ve Süt Kurumu Dergisi, 3, 33–42.
  10. Foverskov, E., White, J. S., Norredam, M., Frøslev, T., Kim, M. H., Glymour, M. M., Pedersen, L., Sørensen, H. T., & Hamad, R. (2023). Neighbourhood socioeconomic disadvantage and psychiatric disorders among refugees: a population-based, quasi-experimental study in Denmark. Social Psychiatry and Psychiatric Epidemiology, 58(5), 711–721.
  11. Gunawan, C., & Hapsari, N. (2023). Analisis Fundamental untuk Menilai Saham dengan Metode Valuasi Relatif terhadap Keputusan Investasi. Studi Akuntansi, Keuangan, dan Manajemen, 3(1), 19-33.
  12. Gürsoy, G. (2022). The significance of science centers in science education. Academic Studies In, 95.
  13. Hardana, A. (2018). Pengaruh Promosi, Harga Dan Produk Terhadap Keputusan Pembelian Kartu Seluler Lebih Dari Satu Operator Di Kecamatan Sipirok Kabupaten Tapanuli Selatan. Al-Masharif: Jurnal Ilmu Ekonomi Dan Keislaman, 6(1). https://doi.org/10.24952/masharif.v6i1.1125
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  15. Hardana, A., & Damisa, A. (2022). Pelatihan Manajemen Usaha Dalam Meningkatkan Usaha UMKM Kuliner. Medani: Jurnal Pengabdian Masyarakat, 1(2), 16–22.
  16. Hardana, A. H., Hasibuan, L., & Hasibuan, S. E. (2023). Tax Aggressiveness, Capital Structure, Corporate Governance Dan Firm Performance. Settings International Journal of Economic Research and Financial Accounting (IJERFA), 1(2).
  17. Hardana, A., Hasibuan, L., Nasution, J., Damisa, A., Zein, A. S., & Lestari, S. (2023). Factors Affecting Muzakki's Interest In Distributing Trade Zakat Through Trade Zakat Through Baznas. Indonesian Scientific Journal of Islamic Finance, 2(1), 1-10.
  18. Hardana, A., Nasution, J., & Damisa, A. (2022). Pengaruh Rasio Keuangan Pemerintah Daerah Terhadap Indeks Pembangunan Manusia. ULIL ALBAB: Jurnal Ilmiah Multidisiplin, 1(5), 1192–1201.
  19. Hardana, A., Utami, T. W., & Hasibuan, L. (2023). Accounting information in improving corporate values and responsibility to stakeholders in cement manufacturing companies in Indonesia. Journal of Management Science (JMAS), 6(2), 231–233.
  20. Hardana, A., Windari, W., Efendi, S., & Harahap, H. T. (2023). Comparing Credit Procyclicality in Conventional and Islamic Rural Bank: Evidence from Indonesia. Annual International Conference on Islamic Economics and Business (AICIEB), 3.
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  22. Hastuti, T. D. (2005). Hubungan antara good corporate governance dan struktur kepemilikan dengan kinerja keuangan (Studi kasus pada perusahaan yang listing di Bursa Efek Jakarta). Simposium Nasional Akuntansi VIII, 238–247.
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  24. Indriaswari, I., Ulupui, I. G. K. A., & Warokka, A. (2022). Financial knowledge, financial attitude, and locus of control: Reviewing their influence on financial management behavior using financial literacy as moderation variable. The International Journal of Social Sciences World (TIJOSSW), 4(2), 431–443.
  25. Kartikasari, A. D., & Laela, S. F. (2023). Dampak Pengungkapan Sustainability Report terhadap Kinerja: Komparasi Kinerja Pasar dan Kinerja Akuntansi. Jurnal Akuntansi, Keuangan, dan Manajemen, 5(1), 15-26.
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  29. Mutia, N., Hardana, A., & Zein, A. S. (2023). Analisis Perencanaan Strategis, Manajemen Perencanaan Strategis, Dan Strategis Kampus Padangsidimpuan. SAMMAJIVA: Jurnal Penelitian Bisnis Dan Manajemen, 1(1), 126–140.
  30. Nadira, S. N., Ulupui, I. G. K. A., & Armeliza, D. (2022). Pengaruh Shariah Compliance, Pendapatan Ijarah Dan Pembiayaan Bagi Hasil Terhadap Kinerja Bank Syariah Periode 2017–2020. Jurnal Akuntansi, Perpajakan Dan Auditing, 3(3), 691–709.
  31. Nasution, J., Hardana, A., Damisa, A., & Rasyid, A. (2022). Dampak Kehadiran Wisata Religi Terhadap Penghasilan Pedagang Makanan Di Lingkungan Masjid Agung Syahrun Nur Sipirok. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah/Vol, 7(4), 1579.
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  34. Prasodjo, I., Hardianto, A. M., & Faujiah, F. (2023). Pengembangan Model Kinerja Karyawan berdasarkan Karir, Spiritual Capital, dan Disiplin. Jurnal Akuntansi, Keuangan, dan Manajemen, 5(1), 27-38.
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  37. Salama, S. N., Randa, F., & Ng, S. (2022). The Effect Of Tax Planning And Political Costs On Profit Management With Profitability As Moderating Variables. Simak, 20(02), 343–373.
  38. Siregar, B. G., & Hardana, H. A. (2022). Metode Penelitian EKonomi dan Bisnis. Merdeka Kreasi Group.
  39. Sugiyono, S., & Lestari, P. (2021). Metode penelitian komunikasi (Kuantitatif, kualitatif, dan cara mudah menulis artikel pada jurnal internasional). Alvabeta Bandung, CV.