2020
DOI: 10.23971/jaq.v4i2.1569
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Tingkat Relevansi Dan Faithful Representation Laporan Keuangan Perbankan Syariah Di Indonesia

Abstract: Menurut PSAK ada dua karakteristik kualitatif fundamental dalam laporan keuangan, yaitu relevan dan faithful representation (penyajian jujur). Penggunaan standar akuntansi diharapkan mampu untuk meningkatkan kualitas laporan keuangan. Penelitian ini bertujuan untuk melihat tingkat relevansi dan penyajian jujur laporan keuangan pada Bank Umum Syariah di Indonesia tahun 2013-2017. Sampel dalam penelitian ini yaitu 11 Bank Umum Syariah. Tingkat relevansi diukur dengan nilai absolut predictive value sedangkan prox… Show more

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Cited by 1 publication
(1 citation statement)
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“…In an adjective, relevance is the relationship between what is happening or being talked about, which is good and following a certain purpose. In addition, relevance is the ability of information to assist users in making decisions when faced with several alternative choices [16]. Meanwhile, in the meaning of a noun, it means the magnitude of the relationship between something and what is happening or being talked.…”
Section: B Relevancementioning
confidence: 99%
“…In an adjective, relevance is the relationship between what is happening or being talked about, which is good and following a certain purpose. In addition, relevance is the ability of information to assist users in making decisions when faced with several alternative choices [16]. Meanwhile, in the meaning of a noun, it means the magnitude of the relationship between something and what is happening or being talked.…”
Section: B Relevancementioning
confidence: 99%