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MANAJEMEN LABA RIIL DAN RELEVANSI NILAI PERUSAHAAN SETELAH KONVERGENSI IFRS DI INDONESIA Ilham Illahi
EKONOMIKA SYARIAH : Journal of Economic Studies Vol 2, No 2 (2018): Juli-Desember 2018
Publisher : Institut Agama Islam Negeri (IAIN) Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v2i2.688

Penelitian ini menguji pengaruh manajemen laba riil terhadap relevansi nilai. Penelitian ini diperluas dengan dengan menambahkan variabel kepemilikan keluarga sebagai pemoderasi hubungan antara manajemen laba riil dan relevansi nilai. Hal ini disebabkan karena terdapat dua teori yang dikemukakan Wang (2006) yaitu entrenchment effect and alignment effect. Sampel pada penelitian ini ialah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia mulai dari tahun 2012 s.d 2015. Pengujian hipotesis dilakukan menggunakan regresi linier berganda. Hasil pengujian menunjukkan manajemen laba riil berpengaruh negatif terhadap relevansi atas informasi akuntansi perusahaan. Pada pengujian variabel moderasi diperoleh hasil bahwa kepemilikan keluarga dalam perusahaan terbukti dapat memperlemah hubungan antara manajemen laba riil dengan relevansi atas informasi akuntansi yang dipublikasi perusahaan.

Fenomena Manajemen Laba Pada Perbankan Syariah di Indonesia dan Tindakan Mitigasinya Ilham Illahi
EKONOMIKA SYARIAH : Journal of Economic Studies Vol 3, No 2 (2019): Juli-Desember 2019
Publisher : Institut Agama Islam Negeri (IAIN) Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v3i2.2553

Islamic banking in Indonesia runs its activities using the concept of sharia based on the Qur'an and Al-Hadis. The sacred foundation should have an impact on the quality of financial statements that are higher than conventional banking. However, the facts that occur indicate a contradiction in the findings of researchers related to earnings management practices that occur in Islamic banking. This study describes these contradictions for answering the phenomenon of earnings management in Islamic banking. This research uses literature study to discuss the formulation of the problem. The results of the discussion found the existence of earnings management practices in Islamic banking . The mitigation that can be done by Islamic banking is the maximum application of corporate governance and using the services of qualified and reputable auditors to examine the bank's financial statements. Perbankan syariah di Indonesia menjalankan kegiatannya menggunakan konsep syariah yang berlandaskan kepada Al- quran dan Al-hadist. Landasan yang suci tersebut seharusnya berdampak kepada kualitas laporan keuangan yang lebih tinggi dibandingkan perbankan konvensional. Namun, fakta yang terjadi menunjukkan adanya kontradiksi temuan peneliti terkait dengan praktik manajemen laba yang terjadi pada perbankan syariah. Penelitian ini menguraikan kontradiksi tersebut sekaligus menjawab mengenai fenomena manajemen laba pada perbankan syariah. Penelitian ini menggunakan studi literature untuk membahas rumusan masalah. Hasil dari pembahasan ditemukan adanya praktik manajemen laba pada perbankan syariah. Adapun mitigasi yang bisa dilakukan oleh perbankan syariah ialah penerapan corporate governance secara maksimal serta menggunakan jasa auditor yang berkualitas dan bereputasi untuk memeriksa laporan keuangan bank.

The Role of Religiosity in Moderating the Relationship Between Gender and Tax Evasion Ilham Illahi; Harfandi Harfandi
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.933

Tax evasion committed by taxpayers will reduce state revenues thereby hampering development activities. This tax evasion must be prevented so that the country's economy continues to grow and develop. This study examines the effect of gender on tax evasion. The religiosity variable is used as a moderating variable on the relationship between gender and tax evasion. This study used student respondents from the Faculty of Islamic Economics and Business (FEBI) IAIN Bukittinggi. The use of FEBI IAIN Bukittinggi students in this research is because they will later join the business world as either owners or workers and at that time they will automatically have an obligation to pay taxes. To see the effect of the gender variable on tax evasion and the moderating effect of the religiosity variable, the researcher used Moderated Regression Analysis (MRA. The results of this study found that (1) gender did not have a negative impact on tax evasion, (2) the religiosity variable was proven to moderate the relationship between gender and tax evasion. Gender with a high level of religiosity tends to avoid tax evasion because tax evasion is contrary to religious values.

PENGARUH STRUKTUR MODAL DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAAN PADA INDEKS SAHAM SYARIAH INDONESIA ( ISSI ) Nini Sumarni; Ilham Illahi
Jurnal Adz-Dzahab: Jurnal Ekonomi dan Bisnis Islam Vol 7 No 1 (2022): Adz-Dzahab Volume 7 Nomor 1 Mei 2022
Publisher : LP2M IAI Muhammadiyah Sinjai

Sebelum mulai membeli saham suatu perusahaan, pemegang saham akan melakukan analisis terhadap nilai perusahaan. Nilai bisnis ini ditentukan oleh keuntungan yang akan diperoleh pemegang saham. Perusahaan dimiliki oleh beragam pemangku kepentingan, termasuk pemegang saham mayoritas, pemegang saham minoritas, investor institusi, dan investor manajemen. Nilai Perusahaan adalah faktor yang dipertimbangkan oleh investor sebelum membeli saham, apakah saham yang dibeli akan memberikan keuntungan atau tidak. Penelitian ini bertujuan untuk menguji secara empiris pengaruh struktur modal serta struktur kepemilikan yang terdiri dari variabel kepemilikan institusional dan Multiple Large Shareholder terhadap nilai perusahaan. Sampel pada penelitian ini terdiri dari 17 Perusahaan yang tergabung pada Indeks Saham Syariah Indonesia (ISSI). Data diperoleh dari ICMD dan situs resmi perusahaan. Data diolah dengan SPSS . Penelitian ini menemukan bahwa Struktur Modal (DER) tidak berpengaruh signifikan terhadap nilai perusahaan. yang diwakilkan oleh variabel Earning Per Share (EPS). Penelitian ini juga menemukan bahwa Multiple Large Shareholder dan Kepemilikan Institusional tidak berpengaruh signifikan terhadap nilai perusahaan.

MANAJEMEN LABA RIIL DAN RELEVANSI NILAI PERUSAHAAN SETELAH KONVERGENSI IFRS DI INDONESIA Ilham Illahi
EKONOMIKA SYARIAH : Journal of Economic Studies Vol 2, No 2 (2018): Juli-Desember 2018
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Penelitian ini menguji pengaruh manajemen laba riil terhadap relevansi nilai. Penelitian ini diperluas dengan dengan menambahkan variabel kepemilikan keluarga sebagai pemoderasi hubungan antara manajemen laba riil dan relevansi nilai. Hal ini disebabkan karena terdapat dua teori yang dikemukakan Wang (2006) yaitu entrenchment effect and alignment effect. Sampel pada penelitian ini ialah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia mulai dari tahun 2012 s.d 2015. Pengujian hipotesis dilakukan menggunakan regresi linier berganda. Hasil pengujian menunjukkan manajemen laba riil berpengaruh negatif terhadap relevansi atas informasi akuntansi perusahaan. Pada pengujian variabel moderasi diperoleh hasil bahwa kepemilikan keluarga dalam perusahaan terbukti dapat memperlemah hubungan antara manajemen laba riil dengan relevansi atas informasi akuntansi yang dipublikasi perusahaan.

Fenomena Manajemen Laba Pada Perbankan Syariah di Indonesia dan Tindakan Mitigasinya Ilham Illahi
EKONOMIKA SYARIAH : Journal of Economic Studies Vol 3, No 2 (2019): Juli-Desember 2019
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Islamic banking in Indonesia runs its activities using the concept of sharia based on the Qur'an and Al-Hadis. The sacred foundation should have an impact on the quality of financial statements that are higher than conventional banking. However, the facts that occur indicate a contradiction in the findings of researchers related to earnings management practices that occur in Islamic banking. This study describes these contradictions for answering the phenomenon of earnings management in Islamic banking. This research uses literature study to discuss the formulation of the problem. The results of the discussion found the existence of earnings management practices in Islamic banking . The mitigation that can be done by Islamic banking is the maximum application of corporate governance and using the services of qualified and reputable auditors to examine the bank's financial statements. Perbankan syariah di Indonesia menjalankan kegiatannya menggunakan konsep syariah yang berlandaskan kepada Al- quran dan Al-hadist. Landasan yang suci tersebut seharusnya berdampak kepada kualitas laporan keuangan yang lebih tinggi dibandingkan perbankan konvensional. Namun, fakta yang terjadi menunjukkan adanya kontradiksi temuan peneliti terkait dengan praktik manajemen laba yang terjadi pada perbankan syariah. Penelitian ini menguraikan kontradiksi tersebut sekaligus menjawab mengenai fenomena manajemen laba pada perbankan syariah. Penelitian ini menggunakan studi literature untuk membahas rumusan masalah. Hasil dari pembahasan ditemukan adanya praktik manajemen laba pada perbankan syariah. Adapun mitigasi yang bisa dilakukan oleh perbankan syariah ialah penerapan corporate governance secara maksimal serta menggunakan jasa auditor yang berkualitas dan bereputasi untuk memeriksa laporan keuangan bank.

ANALISIS PENGELOLAAN KEUANGAN DESA PADA KANTOR WALI NAGARI TIKU V JORONG KECAMATAN TANJUNG MUTIARA KABUPATEN AGAM Rahma Sucia; Ilham Illahi
Jurnal Ekonomi dan Bisnis Vol. 1 No. 1 (2023): Juni
Publisher : ADISAM PUBLISHER

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This study aims to analyze Village Financial Management at the Wali Nagari Tiku V Jorong Office, Tanjung Mutiara District, Agam Regency, whether it is running well in accordance with Agam Regent Regulation Number 50 of 2018 concerning nagari financial management.This study used a qualitative method with an interview approach to the office apparatus of Walinagari Tiku V Jorong. By collecting data using the method of observation, interviews and documentation with the data used, namely Primary Data.The results of this study indicate that overall village financial management at the Walinagari Tiku V Jorong office has aspects which include planning, implementation, administration, reporting and accountability. In managing village finances carried out by the nagari government, it must comply with the provisions of the Agam Regent Regulation Number 50 of 2018. Financial management has been going well, marked by the increase in APBNagari funds received by Nagari Tiku v Jorong every year, and also increased community development and empowerment. However, there are also problems that occur in village financial management, namely there are funds from several sectors that are not realized at all and some are not realized up to 50% of the total budget. Village financial management at the Walinagari Tiku V Jorong office must be in accordance with the principles of transparency, accountability, participation, order and budget discipline with a very high level of effectiveness so that the policies set are sufficient and provide benefits to the community.

PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN DAN OPERATING EFFICIENCY TERHADAP KINERJA PERUSAHAAN : (Studi pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2021) Tessa Okprasari; Ilham Illahi
Jurnal Ekonomi dan Bisnis Vol. 1 No. 1 (2023): Juni
Publisher : ADISAM PUBLISHER

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This study aims to determine and analyze the effect of Environmental Performance, Environmental Costs and Operating Efficiency on the Performance of Mining Companies listed on the Indonesia Stock Exchange in 2015-2021. This research is included in quantitative research. The population of this study is mining companies listed on the Indonesia Stock Exchange in 2015-2021. Sample determination in this study used purposive sampling. There are 7 companies that meet the criteria with a total of 49 data. The data analysis technique used in this study is multiple linear regressis analysis. The results of this study show that environmental performance measured using PROPER has no effect on Company Performance, Environmental costs have a negative and significant influence on Company Performance, Operating efficiency has no influence on the Company's Performance and Environmental performance, environmental costs and Operating efficiency together affect the Company's Performance in mining companies in 2015-2021.

ANALISIS PENGARUH GREEN ACCOUNTING DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN : (Sektor Properti, Real Estate dan Konstruksi Bangunan yang Terdaftar di BEI Tahun 2017-2021) Mutia Faranika; Ilham Illahi
Jurnal Ekonomi dan Bisnis Vol. 1 No. 1 (2023): Juni
Publisher : ADISAM PUBLISHER

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This research constitutes a quantitative investigation designed to explore and assess the influence of green accounting and the quality of audits on the valuation of companies operating within the property, real estate, and building construction sectors, which are listed on the Indonesia Stock Exchange (IDX) over the timeframe spanning 2017 to 2021. A total of 37 enterprises were selected as representatives via the purposive sampling technique. The dataset employed in this research is of a secondary nature and was sourced from the IDX's official website as well as the individual companies' respective websites. The process of data analysis was conducted utilizing the methodology of multiple linear regression, while the verification of hypotheses was carried out through the utilization of SPSS version 26 software. The findings stemming from the initial hypothesis demonstrate that sustainable accounting exerts a discernible impact on the valuation of firms, evidenced by a significance value of 0.002, a figure lower than the established threshold of 0.05. In line with the second hypothesis, it is evidenced that the quality of audits also bears influence on the valuation of firms, with a significance value of 0.009, similarly falling beneath the 0.05 threshold. On a different note, the third hypothesis indicates that the combined effect of sustainable accounting and audit quality holds sway over firm valuation, marked by a significance value of 0.002. In light of the coefficient of determination (R2) assessment, a value of 0.106 has been ascertained. This signifies that the cumulative contribution of sustainable accounting and audit quality amounts to 10.6% of the variation observed in firm valuation across the property, real estate, and building construction sectors on the IDX. The remaining 89.4% is subject to the influence of other factors that remain unexplored within the scope of this study.

PENGARUH LEVERAGE, PROFITABILITAS, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK: (Studi Kasus Perusahaan Pertambangan Yang Terdaftar Di Index Saham Syariah Indonesia (ISSI) tahun 2016-2021) Shinta Lerlianti Putri; Ilham Illahi
Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2023): Juli
Publisher : ADISAM PUBLISHER

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This study aims to determine whether there is an effect of leverage, profitability, and audit quality on tax avoidance. Tax avoidance in this study is calculated by CETR (Cash Effective Tax Ratio). The data used is secondary data in the form of financial statements of mining companies listed on the Sahan Syariah Indonesia Index (ISSI) for the 2016-2021 period. Sampling technique with purposive sampling and data was analyzed using multiple linear regression analysis with the help of SPSS 26 software. The sample that met the criteria amounted to 22 companies with 6 years of observation. The results showed that leverage and audit quality had a significant negative effect on tax avoidance while profitability had no effect on tax avoidance.

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