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Pengaruh dewan pengawas syariah, ukuran perusahaan dan investment account holder terhadap pengungkapan Islamic social reporting dengan profitabilitas sebagai variabel moderating 伊斯兰监督委员会对伊斯兰社会报告的规模、企业规模和投资帐户holder的影响，以现代化变量的盈利能力
Journal of Accounting and Digital Finance Pub Date : 2021-12-30 DOI: 10.53088/jadfi.v1i3.127
Anik Hariyanti, Arna Asna Annisa
{"title":"Pengaruh dewan pengawas syariah, ukuran perusahaan dan investment account holder terhadap pengungkapan Islamic social reporting dengan profitabilitas sebagai variabel moderating","authors":"Anik Hariyanti, Arna Asna Annisa","doi":"10.53088/jadfi.v1i3.127","DOIUrl":"https://doi.org/10.53088/jadfi.v1i3.127","url":null,"abstract":"The study examined the effect of DPS (sharia supervisory board), size, and investment account holder on Islamic social reporting with profitability as moderating variable (a case study of sharia commercial banks registered at OJK 2015-2020). The type of research is quantitative by using moderated regression analysis (MRA) as data analysis and using secondary data in the form panel. Based on the study results, it is shown that partially the DPS (sharia supervisory board), size, investment account holder have positive and significant on Islamic social reporting. Profitability can moderate the effect of size on Islamic social reporting but negatively moderate the DPS (sharia supervisory board) and investment account holder on Islamic social reporting.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133798957","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh tingkat likuiditas, Islamic corporate governance dan efisiensi operasional terhadap kinerja keuangan dengan risiko pembiayaan sebagai variabel moderating 流动性、伊斯兰公司治理和财务效率的影响，其风险为温和型变量提供融资
Journal of Accounting and Digital Finance Pub Date : 2021-12-29 DOI: 10.53088/jadfi.v1i3.178
Indri Yastutik, Fetria Eka Yudiana
{"title":"Pengaruh tingkat likuiditas, Islamic corporate governance dan efisiensi operasional terhadap kinerja keuangan dengan risiko pembiayaan sebagai variabel moderating","authors":"Indri Yastutik, Fetria Eka Yudiana","doi":"10.53088/jadfi.v1i3.178","DOIUrl":"https://doi.org/10.53088/jadfi.v1i3.178","url":null,"abstract":"This study aims to determine the effect of liquidity level, Islamic corporate governance (ICG), and operational efficiency on financial performance with financing risk as a moderating variable. The type of research used is quantitative, and the type of data used is secondary data with the population used is Islamic Commercial Banks that meet the criteria. The sampling technique in this study used a purposive sampling technique. So the sample used as the object of research is 11 Islamic Sharia Commercial Banks in Indonesia for the 2015-2019 period. The data analysis technique used is the MRA test. The results of this study indicate that the FDR, ICG, and NPF variables have a significant adverse effect on ROA, while BOPO has a significant positive effect on ROA. Moreover, the NPF variable can moderate the effect of FDR and BOPO on ROA, while the NPF variable cannot moderate the effect of ICG on ROA.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123060717","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Determinan pembiayaan murabahah dengan non-performing financing sebagai variabel moderating
Journal of Accounting and Digital Finance Pub Date : 2021-12-29 DOI: 10.53088/jadfi.v1i3.176
Amiratun Nauval, Taufikur Rahman
{"title":"Determinan pembiayaan murabahah dengan non-performing financing sebagai variabel moderating","authors":"Amiratun Nauval, Taufikur Rahman","doi":"10.53088/jadfi.v1i3.176","DOIUrl":"https://doi.org/10.53088/jadfi.v1i3.176","url":null,"abstract":"This study aims to determine the effect of third-party funds, capital adequacy ratio, and return on assets on murabahah financing with non-performing financing as moderating variables. This type of research is a quantitative research using secondary data. The population in this study amounted to 14 Islamic commercial banks. The sample of this study was determined by the purposive sampling method with the criteria determined by the researcher to obtain 60 samples from 12 Islamic commercial banks in the 2016-2020 period. The results showed that the third-party funds and capital adequacy ratio variables positively and significantly affected murabahah financing. In contrast, the return on assets variable had a positive but not significant effect. The moderated regression analysis (MRA) test shows that the non-performing financing interaction can moderate the effect of third-party funds, capital adequacy ratio, and return on assets on murabahah financing.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"276 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114245666","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh: PAD, DAK, DBH, ,SiLPA dan flypaper effect terhadap perilaku oportunistik penyusun anggaran
Journal of Accounting and Digital Finance Pub Date : 2021-12-29 DOI: 10.53088/jadfi.v1i3.327
Yolinda Lisa Febrianti, Yohana Kus Suparwati
{"title":"Pengaruh: PAD, DAK, DBH, ,SiLPA dan flypaper effect terhadap perilaku oportunistik penyusun anggaran","authors":"Yolinda Lisa Febrianti, Yohana Kus Suparwati","doi":"10.53088/jadfi.v1i3.327","DOIUrl":"https://doi.org/10.53088/jadfi.v1i3.327","url":null,"abstract":"The implementation of the regional autonomy policy has brought changes to the regional government system, which has implications for the increasing role of the executive in making public policies, especially those related to regional budgeting. The regional autonomy policy is a gap for budget makers to act opportunistically. Opportunistic behavior is an act of seeking self-interest by using deception. This study aims to determine the effect of regional original revenue, special allocation funds, revenue sharing funds, SiLPA, and flypaper effects on opportunistic behavior in budgeting. The sample was taken from the provincial government in Indonesia by purposive sampling method. The test tool uses multiple linear regression. The study results found that the special allocation fund, SiLPA, and flypaper effect affected opportunistic behavior in budgeting. In contrast, regional original revenue and revenue sharing funds did not affect opportunistic behavior in budgeting.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130251723","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh size company, profitabilitas, dan likuiditas terhadap tax avoidance dengan struktur modal sebagai variabel intervening pada Bank Umum Syariah di Indonesia size company、盈利能力和流动性对tax avoidance的影响，以及在印尼伊斯兰公共银行作为变量的资本结构的影响
Journal of Accounting and Digital Finance Pub Date : 2021-08-30 DOI: 10.53088/jadfi.v1i2.95
Novita Shinta Devi, Yusvita Nena Arinta
{"title":"Pengaruh size company, profitabilitas, dan likuiditas terhadap tax avoidance dengan struktur modal sebagai variabel intervening pada Bank Umum Syariah di Indonesia","authors":"Novita Shinta Devi, Yusvita Nena Arinta","doi":"10.53088/jadfi.v1i2.95","DOIUrl":"https://doi.org/10.53088/jadfi.v1i2.95","url":null,"abstract":"The purpose of this study was to determine the effect of company size, profitability, and liquidity on tax avoidance with capital structure as an intervening variable. The data used in this research are quantitative data and path analysis as data analysis. This study uses panel data. The population in the study were all Islamic Commercial Banks registered with the OJK (Financial Services Authority) for the 2016–2020 period, namely 14 Islamic Commercial Banks. The samples taken in the study were 10 Islamic Commercial Banks using a purposive sampling technique. This study shows that company size and capital structure are insignificant, while profitability and liquidity positively affect tax avoidance. The capital structure cannot mediate the effect of company size, profitability, and liquidity on tax avoidance. However, simultaneously, the size of the company’s profitability, liquidity, and capital structure affects tax avoidance.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127311720","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Pengaruh leverage, likuiditas, dan capital intensity terhadap tax avoidance dengan komite audit sebagai variabel moderating
Journal of Accounting and Digital Finance Pub Date : 2021-08-30 DOI: 10.53088/jadfi.v1i2.133
F. Khasanah, Fany Indriyani
{"title":"Pengaruh leverage, likuiditas, dan capital intensity terhadap tax avoidance dengan komite audit sebagai variabel moderating","authors":"F. Khasanah, Fany Indriyani","doi":"10.53088/jadfi.v1i2.133","DOIUrl":"https://doi.org/10.53088/jadfi.v1i2.133","url":null,"abstract":"The purpose of this study was to determine the effect of Leverage, Liquidity, and Capital Intensity on Tax Avoidance with Audit Committee as a Moderating Variable in Companies Listed in the Jakarta Islamic Index (JII) 2015-2020. This research is included in the category of quantitative research with a sample selection model using purposive sampling. The selected sample is eight companies. The research data was analyzed using the moderated regression analysis method. The results showed that partially the leverage variable had a negative and significant effect on tax avoidance. The liquidity variable had a negative and insignificant effect on tax avoidance. The capital intensity variable had a positive and insignificant effect on tax avoidance. Meanwhile, simultaneously the variables of leverage, liquidity, and capital intensity cannot affect tax avoidance (ETR). Based on the Moderated Regression Analysis (MRA) test results, the moderating variable is that the audit committee can moderate the effect of leverage on tax avoidance, and the audit committee cannot moderate the effect of liquidity and capital intensity on tax avoidance.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125807312","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Overview Faktor Penentu Nilai Perusahaan 公司价值的决定因素
Journal of Accounting and Digital Finance Pub Date : 2021-08-30 DOI: 10.53088/jadfi.v1i2.81
I. Agustin, Arna Asna Annisa
{"title":"Overview Faktor Penentu Nilai Perusahaan","authors":"I. Agustin, Arna Asna Annisa","doi":"10.53088/jadfi.v1i2.81","DOIUrl":"https://doi.org/10.53088/jadfi.v1i2.81","url":null,"abstract":"This research aims to analyze the effect of debt-to-equity ratio, return on asset, and current ratio on firm value as measured by economic value added. This research is quantitative research with use regression analysis. This research used secondary data sourced from the annual report of Islamic commercial banks for 2015–2020. The population in this research was 14 Islamic commercial banks in Indonesia for 2015-2020. The sample selection in this study uses purposive sampling to ensure 11 Islamic commercial banks. The results found that the debt-to-equity ratio has a negative and insignificant effect on firm value, return on assets has a positive and significant effect on firm value. The current ratio has a positive and significant effect on firm value. Meanwhile, Islamic social reporting can moderate the relationship between debt-to-equity ratio and return on assets to firm value but cannot moderate the current ratio and firm value.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116795329","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analisis pengaruh dana pihak ketiga dan pembiayaan perbankan syariah terhadap pertumbuhan ekonomi Indonesia tahun 2011-2021 分析伊斯兰银行基金在2011-2021年对印尼经济增长的影响和融资
Journal of Accounting and Digital Finance Pub Date : 2021-08-29 DOI: 10.53088/jadfi.v1i2.209
Yasmine Sekar Arum, Risdiana Himmati
{"title":"Analisis pengaruh dana pihak ketiga dan pembiayaan perbankan syariah terhadap pertumbuhan ekonomi Indonesia tahun 2011-2021","authors":"Yasmine Sekar Arum, Risdiana Himmati","doi":"10.53088/jadfi.v1i2.209","DOIUrl":"https://doi.org/10.53088/jadfi.v1i2.209","url":null,"abstract":"As a financial institution, banks have a crucial role in the Indonesian economy to improve people's living standards through the intermediation function in raising funds from the community and channeling funds to the community. This function in Islamic banking is carried out with third-party funds and financing. The purpose of this study is to find out the influence of third-party funds and Islamic banking financing on Indonesia's economic growth. This research uses a quantitative approach using secondary data (time series), namely third-party fund data and financing, namely mudharabah financing, musyarakah, murabahah, istishna', and qard from Islamic Banking Statistics by OJK and Gross Domestic Product data by BPS from the first quarter of 2011 to the second quarter of 2021. Researchers used the Error Correction Model (ECM) analysis technique in the analysis. The results of this study are variables that affect economic growth in the long term: mudharabah financing and musyarakah, while in the short term is mudharabah financing. Variable third-party funds, murabahah, istishna' and qard do not affect economic growth in the short and long term.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134265388","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengungkapan islamic social reporting yang dimoderasi komisaris independen dengan teknik moderated regression analysis
Journal of Accounting and Digital Finance Pub Date : 2021-08-29 DOI: 10.53088/jadfi.v1i2.154
Febrianti Safitri, Mohammad Rofiuddin
{"title":"Pengungkapan islamic social reporting yang dimoderasi komisaris independen dengan teknik moderated regression analysis","authors":"Febrianti Safitri, Mohammad Rofiuddin","doi":"10.53088/jadfi.v1i2.154","DOIUrl":"https://doi.org/10.53088/jadfi.v1i2.154","url":null,"abstract":"The purpose of this study is to obtain empirical evidence regarding the effect of firm size, profitability, and leverage on the disclosure of Islamic social reporting (ISR) with independent commissioners as moderating variables. This study applies secondary data in the form of panel data from the annual financial statements of 11 Islamic commercial banks in 2016-2020 through the purposive sampling technique. The analytical technique used is multiple linear analysis and moderated regression analysis (MRA). The research proves that firm size and leverage variables have a positive effect on ISR; profitability harms ISR. Meanwhile, analysis through independent commissioners shows that independent commissioners are unable to moderate firm size and profitability on ISR. Meanwhile, independent commissioners can moderate leverage on ISR.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129936164","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Peran ukuran perusahaan dalam hubungan antara dewan direksi, komite audit dan likuiditas dengan profitabilitas 衡量公司规模的作用在于董事会、审计委员会和流动性与盈利能力之间的关系
Journal of Accounting and Digital Finance Pub Date : 2021-08-29 DOI: 10.53088/jadfi.v1i2.168
D. Fatimah, Taufikur Rahman
{"title":"Peran ukuran perusahaan dalam hubungan antara dewan direksi, komite audit dan likuiditas dengan profitabilitas","authors":"D. Fatimah, Taufikur Rahman","doi":"10.53088/jadfi.v1i2.168","DOIUrl":"https://doi.org/10.53088/jadfi.v1i2.168","url":null,"abstract":"This study aims to determine the effect of the Board of Directors, Audit Committee, and Liquidity on Profitability with Company Size as Moderating Variable in Islamic Banking in Indonesia for the 2016-2020 period. This type of research is quantitative research with secondary data in panels. The number of samples in this study is 11 Islamic Commercial Bank using the purposive sampling method with criteria determined by researchers. The analytical method used is the Moderated Regression Analysis (MRA) test. The results show that the board of directors and audit committee harm profitability; the current ratio positively affects profitability. The Moderated Regression Analysis (MRA) test shows that company size can moderate the effect of the audit committee on profitability. However, company size cannot moderate the influence of the board of directors and current ratio on profitability.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129477321","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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