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Pengaruh ROA, CAR, BOPO, FDR, Dan Inflasi Terhadap Pembiayaan Bermasalah (NPF) Di Bank Umum Syariah Laili Isnaini; Slamet Haryono; Ibnu Muhdir
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 5, No 1 (2021): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v5i1.3095

This study aims to examine the effect of ROA, CAR, BOPO, FDR, and inflation on problem financing. The data used are monthly data from 2015 to 2020 in August and Islamic Commercial Bank data obtained from the OJK. Data analysis was performed using the eviews 10 program. The results showed that ROA, CAR, FDR, BOPO, and inflation together had an influence on NPF and were able to explain the dependent variable by 87.68% and the remaining 12.32% was explained by other variables that influence NPF. ROA and FDR have no effect on NPF with a probability value higher than 0.05, while the independent variable that has a positive effect on NPF is BOPO, while the CAR and inflation variables have a negative effect on NPF with a probability value below 0.05

Asimetri informasi dalam transaksi perbankan syariah di Indonesia Slamet Haryono
Ijtihad : Jurnal Wacana Hukum Islam dan Kemanusiaan Vol 15, No 1 (2015)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/ijtihad.v15i1.103-118

This study employs the assymmetric information in the Indonesian shariah banking. Assymmetricinformation in the banking sector contains: moral hazard, adverse selection. Moral hazard is a situationin which one agent decides on how much risk to take, while another agent bears (parts of) the negativeconsequences of risky choices. The uncertainty surrounding any bank decisions. The market does notget information about the riskiness of a bank. Asymmetric information problems exist in the bank loanmarket. Depositors cannot distinguish the risk, they deposit their funds in those banks that offer thehighest rates and make the most risky investments. Our result points towards regulator to enhancingtransparency may be useful to reduce incentives for excessive assymmetric information of sharia banking.

Pengaruh Profitabilitas, Leverage, Corporate Governance, dan Ukuran Perusahaan Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Yang Tercatat Di Jakarta Islamic Index Tahun 2012-2016) Sunarsih Sunarsih; Slamet Haryono; Fahmi Yahya
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 13, No 1 (2019)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v13i1.127-148

Taxes are a major contribution on state revenues which will then be used for national financing and development. However, taxpayers’ compliance level is still low. There are deviations made by the taxpayer in reducing taxes, in order not to get a high tax. One of them by tax avoidance. Tax avoidance is the process of controlling actions to avoid the consequences of improper taxation and is legal. The purpose of this research is to explain the effect of profitability, leverage, corporate governance, and firm size to tax avoidance. The researcher take a case study on a company listed on the Jakarta Islamic Index (JII) in 2012 until 2016. The sample are 65 samples consisting of 13 companies. Regression used in this research is panel data regression, where selected Fixed Effect as the right regression model. In this regression, the result shows that profitability as measured by ROA and firm size as measured by total asset have significant negative effect to tax avoidance, and leverage as measured by DER has a significant positive effect on tax avoidance. While corporate governance as measured by independent commissioners and audit committee does not affect tax avoidance

KETERLIBATAN DEWAN KOMISARIS DALAM KOMITE TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KEAHLIAN AKUNTANSI SEBAGAI VARIABEL MODERASI Siti Muskabikhul Khasanah; Dwi Marlina Wijayanti; Slamet Haryono
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 2 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2021
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i2.114

Tujuan penelitian ini adalah untuk menguji keterlibatan dewan komisaris sebagai ketua maupun anggota biasa di dalam komite nominasi, komite remunerasi, dan komite audit terhadap praktik manajemen laba yang dimoderasi oleh keahlian akuntansi anggota dewan komisaris. Data yang digunakan adalah laporan keuangan dari perusahaan manufaktur yang terdaftar di BEI pada tahun 2015 sampai dengan 2019. Hasil penelitian menunjukkan bahwa dewan komisaris yang terlibat dalam komite nominasi dan komite remunerasi signifikan dapat mengurangi praktik manajemen laba tetapi tidak berpengaruh signifikan apabila dewan komisaris terlibat dalam komite audit. Hasil lain menunjukkan bahwa dewan komisaris yang memiliki keahlian akuntansi memoderasi hubungan antara komite nominasi dan remunerasi terhadap manajemen laba, tetapi tidak demikian dengan komite audit. Implikasi penelitian ini menekankan pentingnya mengatur komposisi komite-komite dalam keanggotaan dewan komisaris sebagai bentuk penguatan tata kelola perusahaan untuk mengurangi praktik manajemen laba.

The Influence of Ownership Structure, Debt Structure, and Independent Commissioner on Earning Management Muhammad Yanuarsa; Dwi Marlina Wijayanti; Slamet Haryono
AL-QARDH Vol 6, No 2 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jaq.v6i2.3190

This study aims to examine the effect of independent commissioners, blockholder ownership, long-term debt, short-term debt, institutional ownership, family ownership, and managerial ownership on earnings management. This study is a quantitative study with a sample of 71 companies listed on the Indonesia Stock Exchange in 2017-2019. The data is processed by multiple regression using E-views. The results show that long-term debt has a negative effect on earnings management and short-term debt has a positive effect on earnings management. Other results show that independent board of commissioners, blockholder ownership, institutional ownership, family ownership, and managerial ownership do not cause earnings management. The limitation of this study is that it does not use a sample in the financial sector. Nevertheless, this research contributes practically and theoretically. This study also facilitates the weaknesses of previous research by adding variables of debt structure and ownership structure.

Pengaruh Islamicity Performance Index dan Debt Equity Ratio Terhadap Profitabilitas dengan Intellectual Capital sebagai Variabel Moderasi Periode 2016-2020 Ahmad Afandi; Slamet Haryono
MALIA: Journal of Islamic Banking and Finance Vol 6, No 1 (2022): Malia: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v6i1.12600

The purpose of this study was to determine the effect of Islamicity Performance Index and Debt Equity Ratio on Profitability with Intellectual Capital as a moderating variable. This study uses firm size as a control variable. The type of research used is quantitative research using Moderate Regression Analysis (MRA) and using secondary data in the form of panel data at Islamic Commercial Banks (BUS) for the 2016-2020 period. Data processing uses the STATA application version 12. The population in this study is Islamic Commercial Banks in Indonesia for the 2016-2020 period. The sampling technique used purposive sampling, namely using certain criteria so as to produce 7 Islamic Commercial Banks as samples. The results showed that the Profit Sharing Ratio, Zakat Performance Ratio, Director-Employee Welfare Ratio, Islamic Income vs Non-Islamic Income had no effect on Profitability. While the Debt Equity Ratio has an effect on Profitability. In addition, Intellectual Capital is not able to moderate the Profit Sharing Ratio, Zakat Performing Ratio, Islamic Income vs Non Islamic Income Ratio to Profitability and is able to moderate the Director-Employee Welfare Ratio, Debt Equity Ratio. This research is expected to be useful for banks as a source of information and references that can be used as consideration in making decisions and increasing company profitability

Pengaruh Islamicity Performance Index dan Debt Equity Ratio Terhadap Profitabilitas dengan Intellectual Capital sebagai Variabel Moderasi Periode 2016-2020 Ahmad Afandi; Slamet Haryono
MALIA: Journal of Islamic Banking and Finance Vol 6, No 1 (2022): Malia: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v6i1.12600

The purpose of this study was to determine the effect of Islamicity Performance Index and Debt Equity Ratio on Profitability with Intellectual Capital as a moderating variable. This study uses firm size as a control variable. The type of research used is quantitative research using Moderate Regression Analysis (MRA) and using secondary data in the form of panel data at Islamic Commercial Banks (BUS) for the 2016-2020 period. Data processing uses the STATA application version 12. The population in this study is Islamic Commercial Banks in Indonesia for the 2016-2020 period. The sampling technique used purposive sampling, namely using certain criteria so as to produce 7 Islamic Commercial Banks as samples. The results showed that the Profit Sharing Ratio, Zakat Performance Ratio, Director-Employee Welfare Ratio, Islamic Income vs Non-Islamic Income had no effect on Profitability. While the Debt Equity Ratio has an effect on Profitability. In addition, Intellectual Capital is not able to moderate the Profit Sharing Ratio, Zakat Performing Ratio, Islamic Income vs Non Islamic Income Ratio to Profitability and is able to moderate the Director-Employee Welfare Ratio, Debt Equity Ratio. This research is expected to be useful for banks as a source of information and references that can be used as consideration in making decisions and increasing company profitability

Pengaruh Kualitas Komite Audit dan Kualitas Audit Terhadap Kualitas Pelaporan Keuangan Perusahaan Riska Permatalia; Slamet Haryono
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v7i2.3992

Users of financial statements need the quality of financial reporting to ensure the sustainability of the company, but not a few commit fraud. So we need an audit committee and audit quality for the big four/nonbig four. This study uses panel data for 2014-2019 from manufacturing companies registered with JII and data sourced from annual reports and company financial statements. As a result, the independent variable is explained by the audit committee's accounting expertise and audit quality has a positive and significant effect on 5% and the number of audit committee meetings is significant at 10% on the quality of financial reporting, while the variable number of audit committee members and size has no significant negative effect and leverage. positive and insignificant effect on the quality of financial reporting.

ANALISIS PENGUNGKAPAN ISLAMIC SOCIAL REPORTING DENGAN DEBT EQUITY RATIO SEBAGAI VARIABLE MODERASI Muhammad Isbad Addainuri; Slamet Haryono
I-ECONOMICS: A Research Journal on Islamic Economics Vol 8 No 1 (2022): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v8i1.12410

Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Financing to Deposit Ratio Dan Return on Asset dan Debt Equity Ratio sebagai variabel pemoderasi. Penelitian ini menggunakan jenis penelitian kuantitatif dengan menggunakan Moderate Regression Analysis (MRA) dan menggunakan data sekunder yang berupa data panel pada Bank Umum Syariah (BUS) dengan menggunakan alat Pengolahan data STATA versi 12. Populasi dalam penelitian ini berupa Bank Umum Syariah di Indonesia periode 2016-2020. Teknik pengambilan sampel menggunakan purposive sampling. Dari penelitian ini menunjukan menemukan bahwa Ukuran Perusahaan dan Return on Asset berpengaruh terhadap Islamic Social Reporting dengan tingkat signifikansi sebesar 0.093 dan 0.030, akan tetapi variabel Financing to Deposit Ratio tidak berpengaruh terhadap Islamic Social Reporting dengan tingkat signifikansinya 0.804. Kemudian variabel Debt Equity Ratio disimpulkan tidak dapat memoderasi Ukuran Perusahaan, Financing To Deposit Ratio, dan Return On Asset terhadap Islamic Social Reporting yang ditunjukan dengan tingkat signifikansi sebesar 0.699, 0.311, dan 0.109.

DETERMINAN KUALITAS AUDIT BERDASARKAN STANDAR PERIKATAN DAN UKURAN KAP Ika Nur Astuti; Yayu Putri Senjani; Slamet Haryono
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Financial statements are an important instrument for every company which is not only a means of making decisions by the company's internals alone, but also to assess the condition or condition of the company by external parties as well. In recent years, manipulation of audited financial statements caused by auditor violations often occurs, so that public doubts arise over the quality of audits produced by auditors. This study aims to determine the effect of audit fees, audit tenure, audit rotation and KAP size on audit quality. Sampling was carried out using the purposive sampling method and resulted in a selected sample of 59 manufacturing companies multiplied by a five-year observation period, so that the total number of observation data was 295. The research data used in this study were secondary data taken from the annual report. manufacturing company registered on ISSI from 2016-2020. This study implies a descriptive research design using a quantitative approach. Data analysis in this study uses logistic regression analysis which is processed using STATA version 16 test tool. The results of this study indicate that audit fees have a positive effect on audit quality, audit tenure and KAP size have no effect on audit quality, while audit rotation has a negative effect on audit quality.

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