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Teliti Kualitas Laba, M Khafid Doktor Akuntansi

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Satu Lagi dosen Unnes meraih gelar doktor dari Universitas Dipnegoro Semarang. Itu setelah Muhammad Khafid, dosen fakultas Ekonomi Unnes dinyatakan lulus dari Program S3 Ilmu Ekonomi Undip dengan predikat cumlaude.

Dalam sidang senat terbatas yang dipimpin Prof Dr Ir Sunarso MS, Selasa (14/8) di kampus Pleburan, M Khafid mempertahankan disertasi “Pengaruh Kepemilikan Institusional Terhadap Hubungan Kausalitas Antara Kepemilikan Manajerial, Struktur Corporate Governance, dan Kualitas Laba Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia”.

Dalam ringkasan disertasi, M Khafid memaparkan berbagai kasus penyajian laporan keuangan yang tidak semestinya menunjukkan terjadinya skandal keuangan yang merupakan kegagalan laporan keuangan dalam memenuhi kebutuhan informasi para pengguna laporan keuangan. “Laba yang tidak menunjukkan informasi yang sebenarnya tentang kinerja manajemen dapat menyesatkan pihak pengguna laporan,” papar doktor ke-405 di Undip itu.

Lebih jauh dipaparkan dalam ringkasan disertasi, laporan laba sebagai produk informasi yang dihasilkan perusahaan, tidak terlepas dari proses penyusunannya. Proses penyusunan ini melibatkan pihak pengelola perusahaan atau jajaran manajemen, dan dewan komisaris.

Bertindak sebagai promotor dalam Prof Drs Mohamad Nasir MSi Akt PhD, sedangkan Co Promotor Prof Dr Abdul Rohman MSi Akt, dan Drs Tarmizi Achmad MBA PhD Akt.

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17 Responses
  12. Khafid
    Reply

    Matur nuwun semuanya atas perhatian, dukungan dan doanya. Semoga panjenengan semua senantiasa mendapatkan rahmat dan keberkahan dari Allah SWT. Amien……

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