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All Journal Jurnal Reviu Akuntansi dan Keuangan AFRE Accounting Financial Review JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Riset Akuntansi Kontemporer JURNAL RISET AKUNTANSI TIRTAYASA Review on Islamic Accounting Fara'id and Wealth Management
Taqi, Muhamad
Sultan Ageng Tirtayasa University
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH PENGHINDARAN PAJAK DAN PERATAAN LABA, TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG SEBAGAI VARIABEL PEMODERASI (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2016 – 2018) Hangtuah, Frenky Yosua; Yazid, Helmi; Taqi, Muhamad
JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 2 (2020): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v5i2.8987

Abstract

This study aims to determine the effect of tax avoidance and income smoothing on the firm value with a debt policy variable as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange which published financial statements for the period 2016-2018. By using purposive sampling technique, 243 company samples were obtained and analyzed using multiple linear regression. The results of this study indicate that (1) tax avoidance does not have a positive effect on firm value (2) Income smoothing has a positive effect on firm value (3) Debt policy as a moderating variable can strengthen the relationship between tax avoidance and firm value. (4) Debt policy as a moderating variable does not significantly strengthen the relationship between income smoothing and firm value.
Kualitas Audit sebagai Pemediasi Ukuran Perusahaan, Ukuran Dewan Komisaris, dan Jenis Kelamin CEO terhadap Fee Audit Destiur Krisnasari Simatupang; Tubagus Ismail; Muhamad Taqi
AFRE (Accounting and Financial Review) Vol 4, No 2 (2021): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i2.6511

Abstract

This study aims to examine the effect of firm size, board of commissioners size, and CEO gender on external auditor fees with audit quality as a mediating variable in banking companies. This study uses secondary data from the annual reports of all banking companies. The sample of this study consisted of 15 banking companies listed on the Indonesia Stock Exchange in 2014-2019 using the purposive sampling method as the research method and using multiple linear regression analysis models and Sobel tests. The results show that the size of the company and the size of the board of commissioners and audit quality partially have a significant effect on external audit fees, and company size on audit fees with audit quality as a mediating variable. While the gender of the CEO has no effect on external audit fees, company size, the size of the board of commissioners, and the gender of the CEO have no effect on audit quality, as well as the size of the board of commissioners, the gender of the CEO has no effect on audit fees with audit quality. as a mediating variable.DOI: https://doi.org/10.26905/afr.v4i2.6511
THE IMPLEMENTATION OF A MANAGEMENT AUDITON HR RECRUITMENT TO ASSESS THE EFFECTIVENESS OF EMPLOYEE PERFORMANCE Dirvi Surya Abbas; Tubagus Ismail; Muhamad Taqi; Helmi Yazid
JRAK Vol 14 No 2 (2022): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i2.5941

Abstract

The purpose of this study was to determine the effect of audit planning, recruitment and selection and placement of human resources on the performance of company employees at Pt Indo Taichen Textile Industry. The population of this study includes all parts and divisions of Pt Indo Taichen Textile Industry. The sampling technique used was purposive sampling technique. The type of data used is primary data from interviews and observations to companies and secondary data obtained from company audit reports. The analytical technique used is multiple linear regression analysis using SPSS 26 software. The results showed that the planning audit partially had a significant positive effect on employee performance, the recruitment audit partially had no significant effect on employee performance, and the selection and placement audit partially did not have a significant effect on employee performance. The results of this simultaneous study indicate that the Human Resources (HR) audit affects improvements in improving the performance of company employees, because companies that have carried out audits can find out what HR programs have not been fulfilled, repaired and improved again by the Company.
Islamic Accounting Standard: An Intertemporal Sentiment Analysis Syahdatul Maulida; Aam Slamet Rusydiana; Muhamad Taqi
Review on Islamic Accounting Vol. 2 No. 2 (2022): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to look at related sentiments “Islamic Accounting Standard” around the world published by journals with that theme. This study uses a qualitative method with a sentiment analysis approach. The data used is secondary data with the theme “Islamic Accounting Standard” obtained from the Dimensions database of 100 scientific publications. Data is processed using software SentiStrength for extracting and classifying sentiments. The results of the study found that neutral sentiment was the highest with a percentage of 39%, followed by negative sentiment with 32% and positive sentiment with a percentage of 29%. Related research Islamic Accounting Standard experienced fluctuations in the number of sentiments throughout the period 1990 to 2023. The highest number of sentiments occurred in 2018 with a total of 13 scientific publications, which were dominated by neutral sentiment of 9 scientific publications. There are several positive and negative issues related to the topic of sharia accounting standards which can be further elaborated.
Investigating In Disclosure Of Carbon Emissions: Influencing The Elements Using Panel Data Imam Hidayat; Tubagus Ismail; Muhamad Taqi; Agus Solikhan Yulianto
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.23072

Abstract

This study aims to examine the effect of media exposure, environmental performance, profitability, company size on disclosure of carbon emissions. The research population includes all companies on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample in the study was determined by purposive sampling technique and 18 companies were found over a period of 5 years, resulting in 90 research samples. The analytical method used is Panel Data Regression Analysis. The results of the study show that media exposure, environmental performance and company size have a positive effect on disclosure of carbon emissions, while profitability has no effect on disclosure of carbon emissions. The limitation of this research is that this research only focuses on manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX), so that it cannot describe the condition of the population of all companies in Indonesia so that it can provide different results if carried out in different industries. The results of this study are expected to pay more attention to the company's environmental impact by increasing disclosure of environmental information related to greenhouse gas emissions because it can be added value to the company for stakeholders or investors.
Maqashid al-Shariah Implementation and Islamic Economics Industry in Indonesia Ali Abdurroziq; Naysa Buri; Muhammad Arief; Muhamad Taqi
Fara'id and Wealth Management Vol. 2 No. 2 (2022): Fara'id and Wealth Management
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/fwm.v2i2.186

Abstract

This research focuses on the application of Maqasid al-Syariah to the principles of Islamic economics in Indonesia. It explores the extent to which these concepts are applied in Islamic economic practices in Indonesia. This study used a qualitative research method, using interviews with academics as a data collection method. The findings show that in Islamic banking, hifdzul al-maal is prioritized, because Islamic banking is very closely related to assets, by saving at Islamic banks, our assets are protected from usury, by saving at Islamic banks, our assets are protected from illegitimate transactions. This research ends by recommending further research to discuss more deeply the extent to which Islamic banking is used by Indonesian people, especially Muslims in Indonesia and what factors cause them to remain in conventional commercial banks.
The Effect of Firm Size and Profitability on Audit Delay Mediated by Audit Quality Ersyi Syaula; Helmi Yazid; Muhamad Taqi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2250

Abstract

This study aims to determine the effect of firm size and profitability on audit delay which is mediated by audit quality, and to determine whether audit quality can mediate the relationship between firm size and profitability on audit delay. The type of research used is quantitative. The number of samples in this study were 46 companies. The data collection technique uses secondary data in the form of annual financial reports for the manufacturing sector for the 2017-2021 period which are listed on the Indonesia Stock Exchange. The analysis technique uses SEM-PLS analysis. Company Size and Profitability have an effect on Audit Delay. As well as audit quality can mediate the relationship between Firm Size and Profitability on Audit Delay.
Co-Authors Aam Slamet Rusydiana Abbas, Dirvi Surya Agus Solikhan Yulianto Ali Abdurroziq Destiur Krisnasari Simatupang Ersyi Syaula Hangtuah, Frenky Yosua Helmi Yazid Imam Hidayat Muhammad Arief Naysa Buri Syahdatul Maulida Tubagus Ismail