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.

Community Involvement As a Pathway for School Improvement

School improvement is a process which requires various factors to be put in place. Community involvement is one of them. The study was conducted in a community secondary school run by the local community and Aga Khan Education Service, Pakistan (AKES, P) jointly in the context of Gilgit-Baltistan, Exploratory qualitative method was used to investigate the research question. This study aimed to explore how community involvement is used as a pathway for school improvement. Specifically, the inquiry focused on the stakeholders' perceptions about the experiences of school-community partnerships and the effect of this partnership on school improvement. The strategies and practices that facilitate community involvement, the challenges in involvement of community, and the strategies stakeholders use to overcome these challenges were investigated. The findings of the study revealed that there is a general belief among parents, community, teachers and students that the school is functioning well according to its set goals, due to community involvement. The findings also suggest that community members extend their support to school improvement efforts through various ways and means. The community members not only provide material support to the school but also contribute in terms of creating opportunities for students' enhanced learning. Moreover, this study identifies a variety of factors that motivate parents and other community members to extend their assistance and support towards school improvement. The school uses a variety of strategies to involve individual parents as well and the wider community in school improvement. The findings also indicated some of the challenges that the school and its community face in effort to build a strong working relationships towards school improvement. The study's findings have important implications for the school and the community. These implications emphasize the need for better understanding of the ways in which community involvement could be used as a path way for school improvement.