SETIAWAN, SELFIE (2022) ANALISIS EFEKTIVITAS PELAPORAN KEUANGAN MENGGUNAKAN KOMUNIKASI MODEL BERLO’S PADA PT. MEGAH SEMBADA INDUSTRIES. S2 thesis, Universitas Mercu Buana - Menteng.
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Abstract
In submitting the company's financial statements, it is necessary to have effective communication so that the reports produced satisfy results for the recipients of financial information. The purpose of this research is to obtain empirical evidence of the factors that affecting the effectiveness of the company's financial reporting. This research uses qualitative research. It was conducted at PT. Megah Sembada Industries. This is the largest producer of nonwoven disposable products and health care products company in Indonesia. Data collection techniques was collected by observation, interviews, documentation, and distributing questionnaires. Data analysis technique was analyzed using descriptive analysis. The results show that the Berlo's model communication source components, such as expertise, level of education, experience, equal understanding, and good cooperation between superiors and subordinates or fellow employees that have been implemented by this company. This company does not implement any job discrimination. All work activities at PT. MSI uses computers and programs. PT. MSI is able to report on time and accurately every month according to the actual data. Dalam menyampaikan laporan keuangan perusahaan perlu adanya komunikasi yang efektif agar hasil laporan yang dihasilkan memuaskan penerima informasi keuangan. Tujuan penelitian ialah untuk mendapatkan bukti empiris faktor-faktor yang mempengaruhi keefektifitasan pelaporan keuangan perusahaan. Penelitian ini menggunakan penelitian kualitatif. Penelitian ini dilaksanakan pada PT. Megah Sembada Industries. Perusahaan ini adalah produsen nonwoven produk sekali pakai dan produk perawatan kesehatan terbesar di Indonesia. Teknik pengumpulan data dengan observasi, wawancara, dokumentasi, dan penyebaran angket. Teknik analisis data dengan analisis deskriptif. Hasil penelitian menunjukkan komponen sumber (source) komunikasi model Berlo’s seperti keahlian, tingkat pendidikan , pengalaman, pemahaman yang setara dan kerjasama yang baik antara atasan dan bawahan ataupun sesama karyawan sudah diterapkan perusahaan ini. Perusahaan ini tidak menerapkan adanya diskriminasi jabatan. Semua aktivitas pekerjaan di PT. MSI menggunakan sarana computer dan program. Laporan keuangan PT. MSI dilaporkan dilaporkan tepat waktu dan akurat setiap bulannya sesuai dengan kenyataan yang ada.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55520110045 |
| Uncontrolled Keywords: | Financial reporting, Berlo's communication model, PT Megah Sembada Industries Pelaporan keuangan, komunikasi model Berlo’s, PT Megah Sembada Industries. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | PANCA LEGA SILABAN |
| Date Deposited: | 01 Nov 2023 06:30 |
| Last Modified: | 01 Nov 2023 06:30 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/83635 |
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