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FACTORS AFFECTING MUDHARABAH FINANCING IN ISLAMIC BANKS IN INDONESIA Muhamad Agung Japalsyah; Mohamad Zulman Hakim
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 7, No 2 (2021): DESMBER 2021
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v7i2.4363

Abstract

Abstract            The purpose of this study is to determine the factors that influence mudharabah financing in Islamic commercial banks in Indonesia. The research time period used is 4 years, namely the 2016-2019 period.The population of this study includes Islamic commercial banks registered with the Otoritas Jasa Keuangan (OJK) for the period 2016-2019. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 10 Islamic commercial banks were obtained. The type of data used is secondary data obtained from the sites of each Islamic commercial bank. The analysis method used is panel data regression analysis.From this research, it shows that Third Party Funds (TPF) have a positive effect on Mudharabah Financing, Capital Adequacy Ratio (CAR) has no effect on Mudharabah Financing, Net Performing Financing (NPF) has no effect on Mudharabah Financing and the Financing to Deposit Ratio (FDR) has no effect. against Mudharabah financing.
PENGARUH INDIKASI KECURANGAN TERHADAP KECURANGAN LAPORAN KEUANGAN DALAM PERSPEKTIF FRAUD PENTAGON DIRVI SURYA ABBAS; ARRY EKSANDY; MOHAMAD ZULMAN HAKIM; ISMAIL SYAM
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 10 (2020): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA (EDISI, MEI 2020 )
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

Effects of Fraud Indications on Fraudulent Financial Statements in Pentagon Fraud Perspectives on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in the 2016-2018 Period. The time period of the study is 3 years, the period 20162018. The F-Score is used to determine financial statement fraud. The population of this study includes the Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange in the 2016-2018 period totaling 19 companies. The sampling technique uses purposive sampling technique. The results showed that in terms of financial stability, the nature of the industry, the number of photos of changes in directors had no effect on financial statement fraud. However, changes in the auditor's influence on financial statement fraud
PENGARUH PROFITABILITAS, SOLVABILITAS, OPINI AUDIT DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG (Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2015) Dirvi Surya Abbas; Mohamad Zulman Hakim; Roni Rustandi
COMPETITIVE Vol 3, No 1 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v3i1.1531

Abstract

The purpose of this study is to determine the effect of profitability, solvency, audit opinion and the size of public accountants on audit report lag. Profitability is measured by comparing earnings before tax with total assets. Solvency is measured by comparing Total Liabilities with total assets, Audit Opinions and Reputation of Public Accountants are measured using the dummy method.This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange during 2012-2015 and by using purposive sampling method. There were 48 companies during 2012-2015 that met the criteria. The analytical method used in this study is multiple regression analysis.This research result shows that profitability has no significant effect on audit report lag, while solvency, audit opinion and public accounting firm's reputation have a significant effect on audit report lag.Keywords: audit report lag, profitability, solvency, audit opinion and public accounting firm reputation..