Implementasi PSAK 102 terhadap Keandalan Laporan Keuangan Lembaga Keuangan Syariah

Abstract

The implementation of Sharia accounting standards is a crucial factor in ensuring the quality and reliability of financial statements in Islamic financial institutions. One of the standards that plays an important role in financing transactions is Statement of Financial Accounting Standards (PSAK) 102 concerning Murabahah Accounting. This study aims to analyze the effect of the implementation of PSAK 102 on the reliability of financial statements in Islamic financial institutions. This research employs a quantitative approach using a survey method. The data were collected through the distribution of questionnaires to finance and accounting staff at Islamic financial institutions. Data analysis techniques include validity testing, reliability testing, classical assumption testing, and simple linear regression analysis using SPSS. The results indicate that the implementation of PSAK 102 has a positive and significant effect on the reliability of financial statements. These findings suggest that the better the implementation of PSAK 102, the more reliable the financial statements produced. This study is expected to serve as an evaluation reference for Islamic financial institutions in improving the quality of financial reporting in accordance with Sharia principles and applicable accounting standards