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Faktor Internal dan Ekternal yang Mempengaruhi Underpricing Saham Ketika IPO di DES 影响IPO在DES时股价暴跌的内部和外部因素
Jurnal Akuntansi dan Audit Syariah (JAAiS) Pub Date : 2021-06-29 DOI: 10.28918/jaais.v2i1.4074
Lala Amalia, Nurfani Arisnawati
{"title":"Faktor Internal dan Ekternal yang Mempengaruhi Underpricing Saham Ketika IPO di DES","authors":"Lala Amalia, Nurfani Arisnawati","doi":"10.28918/jaais.v2i1.4074","DOIUrl":"https://doi.org/10.28918/jaais.v2i1.4074","url":null,"abstract":"This empirical research was needed to find out the effect of the Earning Per Share,Underwriter Repuation, Inflation, and the exchange rate (Rupiah to US Dollar) onunderpricing of the stock at the time of initial public offering in Syariah Stock List inthe periode time of 2017-2019. The data analysis technique was a multiple linierregression. The result of this reserch showed that simultaneous Earning Per Share,Underwriter Repuation, Inflation, and the exchange rate have a significant effect onstock underpricing. Partially, Earning Per Share has a significant negative effect tounderpricing, Underwriter Reputation doesn’t have a significant negatife effect tounderpricing, Inflation doesn’t have a significant positive effect to underpricing, andThe Exchange Rate has a significant positive effect to underpricing.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131079078","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
Peran Profitabilitas Dalam Memoderasi Tax Avoidance: Dilihat dari Ukuran Perusahaan Pertambangan di Indonesia 盈利能力在使Tax Avoidance模式下的作用:从印尼矿业公司的规模来看
Jurnal Akuntansi dan Audit Syariah (JAAiS) Pub Date : 2021-06-29 DOI: 10.28918/jaais.v2i1.4069
Melati Oktafiyani, Cahya Bagus Permana
{"title":"Peran Profitabilitas Dalam Memoderasi Tax Avoidance: Dilihat dari Ukuran Perusahaan Pertambangan di Indonesia","authors":"Melati Oktafiyani, Cahya Bagus Permana","doi":"10.28918/jaais.v2i1.4069","DOIUrl":"https://doi.org/10.28918/jaais.v2i1.4069","url":null,"abstract":"Tax avoidance is an action designed to reduce the amount of tax required by the corporation. However, the agency theory is that opportunistic managers may reduce tax obligations through complex transactions, allowing them to evade or pursue their own interests. Hence, the need to examine the relationship between firm size, profitability, and tax avoidance is evident. This study aims to assess empirical relationships using a sample of mining listed companies in IDX over the period 2014 to 2019, using moderated regression analysis. The findings indicate that firm size affects the tax avoidance, but this relationship is not moderated by profitability.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127899961","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
Kinerja Keuangan Bank Sebelum dan Sesudah Konversi ke Bank Syariah (Studi Pada Bank NTB Syariah) 银行转型为伊斯兰银行之前和之后的财务表现(NTB伊斯兰银行的研究)
Jurnal Akuntansi dan Audit Syariah (JAAiS) Pub Date : 2021-06-29 DOI: 10.28918/jaais.v2i1.4075
Restu Fahdiansyah
{"title":"Kinerja Keuangan Bank Sebelum dan Sesudah Konversi ke Bank Syariah (Studi Pada Bank NTB Syariah)","authors":"Restu Fahdiansyah","doi":"10.28918/jaais.v2i1.4075","DOIUrl":"https://doi.org/10.28918/jaais.v2i1.4075","url":null,"abstract":"This study aims to determine how the impact of the conversion process of BankNTB Syariah which was previously a conventional bank on the financialperformance of Bank NTB Syariah, by comparing the financial performance beforeand after the conversion process is carried out. The approach used in this study isa descriptive qualitative method with financial statement analysis techniques toanswer research questions, by comparing the liquidity ratio (Loan to Deposit Ratio)and the profitability ratio (Return on Assets and Return on Equity) before and afterconversion. The data used in this study is secondary data derived from the annualfinancial statements of Bank NTB Syariah before and after the conversion process.This study shows that the comparison of the financial performance of PT. Bank NTBbefore and after conversion to Bank NTB Syariah several main financial ratios havereached the target that has been set.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126075335","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
Financial Distress Dan Audit Report Lag Pada Masa Pendemi Covid-19
Jurnal Akuntansi dan Audit Syariah (JAAiS) Pub Date : 2021-05-10 DOI: 10.28918/jaais.v2i1.4093
Rizki Fani Sabella, Nanda Alfizahri, Fahilla Izfahany
{"title":"Financial Distress Dan Audit Report Lag Pada Masa Pendemi Covid-19","authors":"Rizki Fani Sabella, Nanda Alfizahri, Fahilla Izfahany","doi":"10.28918/jaais.v2i1.4093","DOIUrl":"https://doi.org/10.28918/jaais.v2i1.4093","url":null,"abstract":"This research intends to analyze the impact of financial distress on audit report lagof the main board stock companies on the Indonesia Stock Exchange (IDX) duringthe Covid-19 pandemic. This research is about all entities listed in IDX are includedin the main stock listing board. Observations were made using secondary data inthe form of annual financial reports for 2020 on mainboard stock companiescollected from the official website of the Indonesia Stock Exchange (IDX)www.idx.com. The sample consists of 8 mainboard stock companies appointedthrough random sampling techniques. The classic assumption test is used inanalyzing the data and simple regression analysis was used through the IBM SPSS26 application to analyze the hypothesis. The results of statistical tests arefinancial distress has a positive impact on audit report lag during the covid-19pandemic. The Covid-19 pandemic has an impact on the decline in companyfinancial stability and makes the company experience financial difficulties whichmake the company's audit risk high so that it has an impact on the duration offinancial statement examination required by auditors.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130531284","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
EFisiensi Biaya pada Badan Amil Zakat Nasional (BAZNAS) dalam Tinjauan Akuntabilitas Islam 在伊斯兰问责制审查中，阿米尔国家Zakat(火箭筒nas)的成本效益
Jurnal Akuntansi dan Audit Syariah (JAAiS) Pub Date : 2020-12-31 DOI: 10.28918/jaais.v1i1.3305
Sandra Sukma Embuningtiyas, M. Mashudi
{"title":"EFisiensi Biaya pada Badan Amil Zakat Nasional (BAZNAS) dalam Tinjauan Akuntabilitas Islam","authors":"Sandra Sukma Embuningtiyas, M. Mashudi","doi":"10.28918/jaais.v1i1.3305","DOIUrl":"https://doi.org/10.28918/jaais.v1i1.3305","url":null,"abstract":"The purpose of this study is to measure the performance of the National Zakat Agency (BAZNAS) by using financial ratio analysis in this case cost efficiency in the Islamic accountability review. This research uses a combination of qualitative and quantitative methods. Data collection was carried out by means of documentation. The data analysis method used is an inductive and deductive frame of mind. Secondary data obtained through the baznas.go.id website regarding BAZNAS financial reports for the years 2012-2019. The results showed that the efficiency level of BAZNAS using the Operational Cost Ratio to Total Amil Rights obtained efficient results, then the efficiency level of BAZNAS using the Operational Cost to Total Collection ratio obtained efficient results, but the efficiency level of BAZNAS using the Ratio of Human Resources Costs to Total Collections resulted in inefficient. Suggestions for BAZNAS should pay more attention to the problem of cost efficiency in terms of Islamic accountability, namely accountability to Allah SWT, accountability to fellow humans, and accountability to nature.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114818163","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 Volatilitas Return Saham Terhadap Risiko Sistematis Dimasa Pandemik Covid-19 pada Saham LQ 45 在LQ 45股Covid-19流行期间，对股票收益回报率的系统性风险分析
Jurnal Akuntansi dan Audit Syariah (JAAiS) Pub Date : 2020-12-31 DOI: 10.28918/jaais.v1i1.3485
Yasmin Afnan Solekha, Wahid Wachyu Adi Winarto
{"title":"Analisis Volatilitas Return Saham Terhadap Risiko Sistematis Dimasa Pandemik Covid-19 pada Saham LQ 45","authors":"Yasmin Afnan Solekha, Wahid Wachyu Adi Winarto","doi":"10.28918/jaais.v1i1.3485","DOIUrl":"https://doi.org/10.28918/jaais.v1i1.3485","url":null,"abstract":"The Covid-19 pandemic has had a very big impact. All parts of the world are making efforts to prevent the spread of this virus, decisions to lockdown, quarantine areas, or PSBB. Which resulted in delays in the economy and financial markets. Domestic and foreign investors dispose of their funds in order to prevent risks. JCI recorded that in February the price index fell to a level of 3938. Stock prices that tend to be unstable will affect the volatility of returns (fluctuations in the level of returns that will be obtained by investors) and systematic risk (deviations from the outcome of their expected returns). Therefore, a research was conducted to examine the stocks that had been randomly selected on LQ45, namely LPPF, ASII, ANTM, TLKM, and BBRI for the period November 2019-October 2020 through quantitative methods using e views 10, where all data was obtained by secondary literature study. From the stock price, there is a very sharp stock return volatility. The lowest average stock return volatility is in ASII shares valued at -0.006264. Meanwhile, the highest average volatility is ANTM stocks 0.053972. The sharp volatility shows that all five stocks have risks. LPPF, ASII, ANTM, and BBRI stocks have a beta value (risk)> 1 which means the stock is risky. The expected return is higher than the market return. This is also in line with the standard deviation of the LPPF which scores the highest. Meanwhile, TLKM shares have a beta value <1 or the volatility of stock returns is below the market return. This means that stocks have little risk, the expected return is lower than the market return.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115137645","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: 3
Analisis Penerapan Pencatatan Laporan Keuangan Pada UMKM 对UMKM财务报表的应用分析
Jurnal Akuntansi dan Audit Syariah (JAAiS) Pub Date : 2020-12-31 DOI: 10.28918/jaais.v1i1.3306
Eka Maularumi Safitri
{"title":"Analisis Penerapan Pencatatan Laporan Keuangan Pada UMKM","authors":"Eka Maularumi Safitri","doi":"10.28918/jaais.v1i1.3306","DOIUrl":"https://doi.org/10.28918/jaais.v1i1.3306","url":null,"abstract":"The purpose of this study is to measure the performance of the National Zakat Agency (BAZNAS) by using financial ratio analysis in this case cost efficiency in the Islamic accountability review. This research uses a combination of qualitative and quantitative methods. Data collection was carried out by means of documentation. The data analysis method used is an inductive and deductive frame of mind. Secondary data obtained through the baznas.go.id website regarding BAZNAS financial reports for the years 2012-2019. The results showed that the efficiency level of BAZNAS using the Operational Cost Ratio to Total Amil Rights obtained efficient results, then the efficiency level of BAZNAS using the Operational Cost to Total Collection ratio obtained efficient results, but the efficiency level of BAZNAS using the Ratio of Human Resources Costs to Total Collections resulted in inefficient. Suggestions for BAZNAS should pay more attention to the problem of cost efficiency in terms of Islamic accountability, namely accountability to Allah SWT, accountability to fellow humans, and accountability to nature.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116314710","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: 6
The Effect of Financial Performance, Fraudulent Statement and Company Size on Costs of Equity 财务业绩、虚假报表和公司规模对权益成本的影响
Jurnal Akuntansi dan Audit Syariah (JAAiS) Pub Date : 2020-12-31 DOI: 10.28918/jaais.v1i1.3165
I. Mutmainah
{"title":"The Effect of Financial Performance, Fraudulent Statement and Company Size on Costs of Equity","authors":"I. Mutmainah","doi":"10.28918/jaais.v1i1.3165","DOIUrl":"https://doi.org/10.28918/jaais.v1i1.3165","url":null,"abstract":"The Company will determine the capital to be spent to make their investment. Capital needed costs called cost of capital as a consequence of the company's capital gains that can come from both internal and external . The capital costs incurred by the company is closely linked with the risk of errors in financial reporting information. This study tries to analyze the influence of the profitability, leverage, fraudulent statement, company size, on the cost of equity. The research was conducted during the period 2016-2018 in the manufacturing companies listed in Indonesia Stock Exchange. Researchers collected data by technical documentation which is currently processing using SPSS 23. By purposive sampling, researchers have collected 45 samples from 15 manufacturing companies that fit the criteria of research. The analytical method used is multiple linear regression with classical assumption including normality test, multicollinearity, heterokedasitas, and autocorrelation. The dependent variable is the cost of equity, and the independent variable is profitability, leverage, fraud, company size. From these results, profitability, leverage, fraud, company size, effect simultaneous to the cost of equity in manufacturing companies in the period 2016-2018. Partially, company size and profitability of a significant effect on the cost of equity, while fraud and leverage do not significantly affect the cost of equity in the companies listed in Indonesia Stock Exchange 2016-2018","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"117 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121164836","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 Crowdfunding Untuk Anak Perspektif Akuntansi Syariah (Studi Pada Nucare.id) 伊斯兰会计视角儿童众筹分析(Nucare.id研究)
Jurnal Akuntansi dan Audit Syariah (JAAiS) Pub Date : 2020-12-31 DOI: 10.28918/jaais.v1i1.3292
Novendi Arkham Mubtadi, Ade Gunawan
{"title":"Analisis Crowdfunding Untuk Anak Perspektif Akuntansi Syariah (Studi Pada Nucare.id)","authors":"Novendi Arkham Mubtadi, Ade Gunawan","doi":"10.28918/jaais.v1i1.3292","DOIUrl":"https://doi.org/10.28918/jaais.v1i1.3292","url":null,"abstract":"The purpose of this study is to analyze crowdfunding programs for children in the perspective of sharia accounting. This research uses qualitative research with a case study approach. The sampling technique in this study used purposive sampling by taking existing programs on the NUcare.id site with 21 populations and 6 samples obtained. The results of this study are the crowdfunding program for children on NUcare.id which is campaigned by Nahdlatul Ulama is in accordance with the perspective of sharia accounting, which meets all aspects of Sharia Enterprise Theory. While the effectiveness of each program has not been effective because the percentage is less than one percent compared to the total donation target. Suggestions for the next researcher are the need for more in-depth analysis related to crowdfunding for children by adding data collection techniques in the form of in-depth interviews to stakeholders who are more technical in implementing the program so that the data produced is more accurate.","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114972019","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
The Effect of Islamic Social Reporting (ISR), Leverage and Institutional Ownership on Firm Value and Profitability 伊斯兰社会报告(ISR)、杠杆和机构所有权对企业价值和盈利能力的影响
Jurnal Akuntansi dan Audit Syariah (JAAiS) Pub Date : 2020-12-31 DOI: 10.28918/jaais.v1i1.3484
S. Arifin, Abdullah Yaqin, Kur’aini Nur Dinia
{"title":"The Effect of Islamic Social Reporting (ISR), Leverage and Institutional Ownership on Firm Value and Profitability","authors":"S. Arifin, Abdullah Yaqin, Kur’aini Nur Dinia","doi":"10.28918/jaais.v1i1.3484","DOIUrl":"https://doi.org/10.28918/jaais.v1i1.3484","url":null,"abstract":"This study focuses on knowing the effect of Islamic social reporting (ISR), leverage and institutional ownership on firm value and profitability with the following issues: 1) whether there is an effect of Islamic social reporting on corporate profitability. 2) is there an effect of Islamic social reporting on firm value. 3) whether there is an effect of leverage on corporate profitability. 4) whether there is an effect of leverage on firm value. 5) whether there is an effect of institutional ownership on corporate profitability. 6) whether there is an effect of institutional ownership on firm value. The research is a quantitative study using a population of Sharia commercial banks in Indonesia. This study uses purposive sampling technique which then gets five Sharia commercial banks. The results showed that Islamic social reporting (ISR) has a positive effect on both profitability and firm value. Meanwhile, both institutional ownership and leverage only affect profitability","PeriodicalId":281894,"journal":{"name":"Jurnal Akuntansi dan Audit Syariah (JAAiS)","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115165608","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
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