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Islamic Accounting Journal最新文献

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Manajemen laba bank syariah berdasarkan independensi dan efektivitas komite audit 基于审计委员会独立性和有效性的伊斯兰银行收益管理
Islamic Accounting Journal Pub Date : 2024-03-29 DOI: 10.18326/iaj.v3i2.44-55
Disna Hilda Rosita Putri, Dewi Maesaroh
{"title":"Manajemen laba bank syariah berdasarkan independensi dan efektivitas komite audit","authors":"Disna Hilda Rosita Putri, Dewi Maesaroh","doi":"10.18326/iaj.v3i2.44-55","DOIUrl":"https://doi.org/10.18326/iaj.v3i2.44-55","url":null,"abstract":"This study aims to test the relationship between independence, expertise, frequency of meetings and audit committee time commitment to profit management. This research uses quantitative approach which uses 14 Sharia Commercial Bank Companies in Indonesia with Purposive Sampling data retrieval techniques and the remaining 9 companies. The data was analyzed using Multiple Regression Analysis. The results of this study show that partial independence, expertise, frequency of meetings and commitment of audit committee time have a significant effect on profit management. While simultaneously the independence, expertise, frequency of meetings and commitment of audit committee time have no significant influence on profit management.","PeriodicalId":514488,"journal":{"name":"Islamic Accounting Journal","volume":"5 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140367444","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 sharia compliance and islamic corporate governance on fraud with internal control as moderating variable 以内部控制为调节变量，遵守伊斯兰教法和伊斯兰公司治理对欺诈行为的影响
Islamic Accounting Journal Pub Date : 2024-03-29 DOI: 10.18326/iaj.v3i2.21-33
Lanvin Fransiska Melsiana, Nur Kabib
{"title":"The effect of sharia compliance and islamic corporate governance on fraud with internal control as moderating variable","authors":"Lanvin Fransiska Melsiana, Nur Kabib","doi":"10.18326/iaj.v3i2.21-33","DOIUrl":"https://doi.org/10.18326/iaj.v3i2.21-33","url":null,"abstract":"The purpose of this study was to determine the effect of Sharia Compliance (IsIR, PSR, IIR, ZPR, EDR) and Islamic Corporate Governance on Fraud with Internal Control as Moderating Variable in Islamic commercial Bank. The sample used in this study was 13 banks with the sampling technique using purpose sampling. The informated used are 65 annual reports received the documentation method. This study use panel data regression and use moderated regression analysis. The result show that the variable IsIR, ZPR and ICG has a negative and significant effect on Fraud. PSR, IIR and EDR has no effect on Fraud. Internal Control can moderate the effect of ICG on Fraud, but cannot moderate the effect of IsIR, PSR, IIR, ZPR and EDR on fraud.Keywords: sharia compliance, islamic corporate governance, fraud, internal control","PeriodicalId":514488,"journal":{"name":"Islamic Accounting Journal","volume":"49 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140365387","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
Analysis of factors affecting Murabaha Financing with third party funds as a moderating variable 以第三方资金为调节变量的 Murabaha 融资影响因素分析
Islamic Accounting Journal Pub Date : 2024-03-29 DOI: 10.18326/iaj.v3i2.56-67
Asyifa Nur Arfionita, Nila Sa'adati
{"title":"Analysis of factors affecting Murabaha Financing with third party funds as a moderating variable","authors":"Asyifa Nur Arfionita, Nila Sa'adati","doi":"10.18326/iaj.v3i2.56-67","DOIUrl":"https://doi.org/10.18326/iaj.v3i2.56-67","url":null,"abstract":"The purpose of this study was to determine the results of the analysis of the effect of Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), and Operational Expenses on Operating Income (BOPO) on Murabahah Financing with Third Party Funds (DPK) as Moderating Variables in Islamic Commercial Banks. 2016-2020 period. This research is a quantitative research using secondary data obtained from the financial statements of each bank on their official website. By using 12 samples of Islamic commercial banks in the 2016-2020 period. The test results show that BOPO has a positive and significant effect on murabahah financing. Meanwhile, FDR and CAR have no effect on murabahah financing. And based on the results of the MRA test, it shows that DPK is not able to moderate the effect of FDR, CAR, BOPO on murabahah financing.","PeriodicalId":514488,"journal":{"name":"Islamic Accounting Journal","volume":"59 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140366508","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 Influence of Islamic Social Reporting, Managerial Ownership and Capital Structure on Firm Value 伊斯兰社会报告、管理者所有权和资本结构对企业价值的影响
Islamic Accounting Journal Pub Date : 2024-03-29 DOI: 10.18326/iaj.v3i2.34-43
Endah Nur Fitriyani
{"title":"The Influence of Islamic Social Reporting, Managerial Ownership and Capital Structure on Firm Value","authors":"Endah Nur Fitriyani","doi":"10.18326/iaj.v3i2.34-43","DOIUrl":"https://doi.org/10.18326/iaj.v3i2.34-43","url":null,"abstract":"Increasing competition in the business world makes companies strive to increase the prosperity of shareholders. one of which can be done to increase the prosperity of shareholders by increasing the value of the company. The purpose of this study is to determine the effect of Islamic social reporting, managerial ownership and capital structure on firm value. This study uses secondary data with a population of 30 companies registered on the Jakarta Islamic Index (JII) for the 2016-2020 period. Sampling was carried out using a purposive sampling technique with nine companies that met the criteria in this study. Based on the results of the t (partial) test that the Islamic social reporting variable has a significant positive effect on firm value, the managerial ownership variable has a significant positive effect on firm value, the capital structure variable has an insignificant positive effect on firm value. Keywords: islamic social reporting, managerial ownership, capital structure, firm value","PeriodicalId":514488,"journal":{"name":"Islamic Accounting Journal","volume":"6 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140367782","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
Analysis financial ratio on financial performance of banks with problem finance as intervening variables 以问题融资为干预变量的银行财务比率对财务绩效的影响分析
Islamic Accounting Journal Pub Date : 2024-03-29 DOI: 10.18326/iaj.v3i2.1-20
Safitri Safitri, Rifda Nabila
{"title":"Analysis financial ratio on financial performance of banks with problem finance as intervening variables","authors":"Safitri Safitri, Rifda Nabila","doi":"10.18326/iaj.v3i2.1-20","DOIUrl":"https://doi.org/10.18326/iaj.v3i2.1-20","url":null,"abstract":"The purpose of this study was to analyze the effect of CAR, BOPO and FDR on ROA with Non-performing Financing as an Intervening Variable in Islamic Commercial Banks for the 2016-2020 period. Where this research uses quantitative research using regression analysis as data analysis. This study uses secondary data in the form of panels using the annual data of each Islamic commercial bank selected as the research sample in the 2016-2020 period. The data obtained were then analyzed using the Eviews 10 application tool. The results of this study indicate that the CAR, BOPO, FDR and NPF variables have a partial effect on ROA. The CAR, FDR and NPF variables have no significant negative effect on ROA, while the BOPO variable has a significant negative effect on ROA. And the NPF variable cannot mediate the effect of CAR, BOPO and FDR on ROA. And the results of the research on the ROA of Islamic Commercial Banks before the pandemic (2019) and during the pandemic (2020) using the Wilcoxon Signed Rank Test showed that there were significant differences.","PeriodicalId":514488,"journal":{"name":"Islamic Accounting Journal","volume":"42 16","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140368511","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
Dampak Rasio Likuiditas Terhadap Tingkat Profitabilitas Pada Bank Umum Syariah (BUS) Periode 2016-2020 2016-2020 年期间流动性比率对伊斯兰商业银行（BUS）盈利水平的影响
Islamic Accounting Journal Pub Date : 2024-03-22 DOI: 10.18326/iaj.v3i1.13-24
Artias Rismawati, Umi Malikhatul Mubarakah, Rizkya Amelia
{"title":"Dampak Rasio Likuiditas Terhadap Tingkat Profitabilitas Pada Bank Umum Syariah (BUS) Periode 2016-2020","authors":"Artias Rismawati, Umi Malikhatul Mubarakah, Rizkya Amelia","doi":"10.18326/iaj.v3i1.13-24","DOIUrl":"https://doi.org/10.18326/iaj.v3i1.13-24","url":null,"abstract":"Tujuan penelitian ini adalah untuk menganalisis rasio likuiditas terhadap tingkat profabilitas pada Bank Umum Syariah (BUS). Jenis data yang digunakan dalam penelitian ini adalah data sekunder, dimana data sekunder ini menggunakan laporan tahunan periode 2016-2020. Populasi dalam penelitian ini adalah laporan Bank Umum Syariah, sampel yang digunakan dilihat dari laporan keuangan periode 2016 - 2020 berjumlah 23 laporan keuangan tahunan. Teknik penentuan sampel menggunakan sampel random sederhana (simple random sampling). Variable dalam penelitian ini adalah rasio likuiditas terdiri dari Financial Debet Ratio (FDR), Ratio of Liquis Asset to Total Assets (LTA), Ratio of Liquid Assets to Deposits (LAD) sebagai variable independent dan tingkat profitabilitas ( ROA ) sebagai variable dependent. Hasil analisis menunjukkan bahwa FDR tidak memiliki pengaruh yang signifikan terhadap profitabilitas Bank Umum Syariah, LTA dan LAD memiliki pengaruh yang positif dan tidak signifikan terhadap profitabilitas pada Bank Umum Syariah","PeriodicalId":514488,"journal":{"name":"Islamic Accounting Journal","volume":" 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140387191","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
Investment decisions are reviewed based on financial literacy and Financial Behavior 根据财务知识和财务行为审查投资决策
Islamic Accounting Journal Pub Date : 2024-03-22 DOI: 10.18326/iaj.v3i1.1-12
Alfiati Nurrokhmini, Muhamad Yusuf Firdaus, Wisnu Distira Kamil
{"title":"Investment decisions are reviewed based on financial literacy and Financial Behavior","authors":"Alfiati Nurrokhmini, Muhamad Yusuf Firdaus, Wisnu Distira Kamil","doi":"10.18326/iaj.v3i1.1-12","DOIUrl":"https://doi.org/10.18326/iaj.v3i1.1-12","url":null,"abstract":"The purpose of this study was to determine and measure the influence of financial literacy and financial behavior on investment decisions in students of the Salatiga State Islamic Institute (IAIN Salatiga). The method used in this research is quantitative method, with classical assumption test techniques, multiple linear regression analysis, hypothesis testing, and coefficient of determination with the help of SPSS version 25 software. Data were collected by distributing questionnaires using random sampling techniques distributed to 90 respondents. or student. The results of the study based on t test analysis indicate that financial literacy has no effect on investment decisions. Meanwhile, financial behavior has a positive effect on investment decisions. The results of the study based on the F test analysis showed that financial literacy and financial behavior had a significant and simultaneous effect on investment decision making by students of IAIN Salatiga.","PeriodicalId":514488,"journal":{"name":"Islamic Accounting Journal","volume":" 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140387837","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 Good Corporate Governance Pada Hubungan Antara Aktivitas Investasi dan Pendanaan Terhadap Nilai Saham Syariah 良好的公司治理对投资和融资活动与伊斯兰股票价值之间关系的作用
Islamic Accounting Journal Pub Date : 2024-03-22 DOI: 10.18326/iaj.v3i1.55-70
Alya Balqis Kharisma, Fany Indriyani
{"title":"Peran Good Corporate Governance Pada Hubungan Antara Aktivitas Investasi dan Pendanaan Terhadap Nilai Saham Syariah","authors":"Alya Balqis Kharisma, Fany Indriyani","doi":"10.18326/iaj.v3i1.55-70","DOIUrl":"https://doi.org/10.18326/iaj.v3i1.55-70","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui peran Good Corporate Governance (GCG) dalam memoderasi keputusan investasi dan pendanaan terhadap nilai saham syariah perusahaan yang terdaftar di Jakarta Islamic Index antara tahun 2017 dan 2020. Penelitian kuantitatif menggunakan data sekunder, dengan populasi yang terdiri dari perusahaan yang terdaftar di Jakarta Islamic Index. Purposive sampling dengan kriteria tertentu digunakan untuk memperoleh sampel. Sampel terdiri dari 10 perusahaan yang terdaftar di Jakarta Islamic Index periode 2017-2020. Analisis regresi sederhana digunakan untuk melihat hubungan langsung dan Multiple Regression Analysis (MRA) untuk menganalisis hubungan moderasi dalam penelitian ini. Berdasarkan pengujian variabel keputusan investasi berpengaruh positif dan signifikan terhadap nilai perusahaan, yang berbanding terbalik dengan variabel keputusan pendanaan yang berpengaruh positif tetapi tidak signifikan terhadap nilai perusahaan. Selanjutnya, menurut uji Moderated Regression Analysis (MRA), GCG dapat memoderasi hubungan antara keputusan investasi dan pendanaan terhadap nilai perusahaan. ","PeriodicalId":514488,"journal":{"name":"Islamic Accounting Journal","volume":" 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140387747","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 and Return On Asset on Firm Value with disclosure of Good Corporate Governance as a Moderating 伊斯兰社会报告和资产回报率对公司价值的影响，以披露良好公司治理作为调节因素
Islamic Accounting Journal Pub Date : 2024-03-22 DOI: 10.18326/iaj.v3i1.39-54
Lia Safitri
{"title":"The effect of Islamic Social Reporting and Return On Asset on Firm Value with disclosure of Good Corporate Governance as a Moderating","authors":"Lia Safitri","doi":"10.18326/iaj.v3i1.39-54","DOIUrl":"https://doi.org/10.18326/iaj.v3i1.39-54","url":null,"abstract":"Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh pelaporan sosial islam dan Return on asset terhadap nilai perusahaan dengan tata kelola perusahaan yang baik sebagai variabel moderasi pada perusahaan yang terdaftar di jakarta islamic index (JII) periode 2018 – 2020. Jenis penelitian ini adalah kuantitatif dengan menggunakan data regresi panel dan Moderated Regression Analysis (MRA) sebagai analisis data. Data yang digunakan pada penelitian ini yaitu data sekunder yang bersumber dari laporan keuangan tahunan pada perusahaan yang tercatat di jakarta islamic index (JII)periode 2018 – 2020. Setelah memperoleh data dari Laporan Tahunan kemudian dianalisis menggunakan Software Eviews 12. Populasi pada penelitian ini yaitu seluruh perusahaan yang tercatat di jakarta islamic index (JII) periode 2018 – 2020. Untuk pengambilan sampel menggunakan metode purposive sampling dengan beberapa kriteria untuk mendapatkan sampel penelitian. Dan didapatkan 15 perusahaan untuk digunakan sebagai sampel penelitian. Hasil analisis data regresi menunjukkan bahwa pelaporan sosial islam dan tata kelola perusahaan yang baik tidak berpengaruh terhadap nilai perusahaan. Namun , aset berpengaruh terhadap nilai perusahaan. Dan hasil analisis Moderated Regression Analysis terhadap menunjukkan bahwa good corporate governance mampu memoderasi hubungan ISR terhadap nilai perusahaan kearah positif. Dan hubungan tata kelola perusahaan yang baik mampu memoderasi ROA terhadap nilai perusahaan kearah negatif. Kata kunci : Islamic Social Reporting (ISR), Return on assets (ROA), Nilai Perusahaan, Good Coporate Governance (GCG)","PeriodicalId":514488,"journal":{"name":"Islamic Accounting Journal","volume":" 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140387213","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 Religiusitas, Pemahaman Akuntansi Syariah, dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Akuntansi Syariah UIN Salatiga Berkarir Di Lembaga Keuangan Syariah 宗教信仰、对伊斯兰教法会计的理解以及劳动力市场因素对萨拉蒂加大学伊斯兰教法会计专业学生在伊斯兰教法金融机构就业的兴趣的影响
Islamic Accounting Journal Pub Date : 2024-03-22 DOI: 10.18326/iaj.v3i1.25-38
A. Sholihah, C. Wulandari
{"title":"Pengaruh Religiusitas, Pemahaman Akuntansi Syariah, dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Akuntansi Syariah UIN Salatiga Berkarir Di Lembaga Keuangan Syariah","authors":"A. Sholihah, C. Wulandari","doi":"10.18326/iaj.v3i1.25-38","DOIUrl":"https://doi.org/10.18326/iaj.v3i1.25-38","url":null,"abstract":"The purpose of this study was to determine how the influence of religiosity, understanding of sharia accounting and job market considerations on the interest of sharia accounting students at IAIN Salatiga in a career in Islamic financial institutions. This study uses a quantitative descriptive analysis method with a research instrument questionnaire distributed online with the help of Google form. A total of 70 students majoring in Islamic accounting, class 2018 IAIN Salatiga. The data technique in this study uses Multiple Linear Regression analysis. The results of the analysis show that religiosity does not have a significant effect on the interest of sharia accounting students for careers in Islamic financial institutions. while understanding of sharia accounting and labor market considerations have a significant influence on the interest of sharia accounting students in a career in Islamic financial institutions.Keywords: religiosity, understanding accounting sharia, job market considerations, islamic financial institutions","PeriodicalId":514488,"journal":{"name":"Islamic Accounting Journal","volume":" 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140387240","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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