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All Journal Jurnal Al-Iqtishad EKONOMIKA SYARIAH : Journal of Economic Studies ISLAM TRANSFORMATIF : Journal of Islamic Studies EKONOMIKA SYARIAH : Journal of Economic Studies Islam Transformatif : Journal of Islamic Studies
Nini Sumarni
Fakultas Ekonomi Dan Bisnis Islam IAIN Bukittinggi
Religion Economics, Econometrics & Finance Social Sciences

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PENGARUH PENGUNGKAPAN OTHER COMPREHENSIVE INCOME TERHADAP ASIMTERI INFORMASI YANG DIMODERASI OLEH KUALITAS AUDIT PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2012-2016 Nini Sumarni
JURNAL AL-IQTISHAD Vol 15, No 2 (2019): AKUNTANSI KEUANGAN DAN PERILAKU
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v15i2.7916

Abstract

ABSTRACTThe changes in accounting standards in Indonesia that use international-based standards are the focus of important attention for company management, because company management has to report other comprehensive income. Other comprehensive income components contain high assumptions, estimations, and judgments from the management, therefore high audit quality is being able to support a decrease in information asymmetry. This study aims to analyze the effect of disclosure of other comprehensive income on information asymmetry in financial sector companies listed on the Indonesia Stock Exchange in 2012-2016. This type of research is descriptive verification. The dependent variable in this study is information asymmetry. The independent variable in this study uses the OCI ratio, while the audit quality as a moderator variable uses a dummy variable, where the big four KAP is given value of 1 and the non-big four KAP is given a value of 0. The control variable is the size of the company measured by natural asset logarithms. This study uses secondary data, namely financial data sourced from the website. The results of the study through the F test is a significant value of 0.003 (<0.005).  Keywords: other comprehensive income, information asymmetry, audit quality, company size.   
PENGARUH PENGUNGKAPAN OTHER COMPREHENSIVE INCOME TERHADAP ASIMETRI INFORMASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA(BEI) Nini Sumarni
EKONOMIKA SYARIAH : Journal of Economic Studies Vol 1, No 2 (2017): Juli-Desember 2017
Publisher : Institut Agama Islam Negeri (IAIN) Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v1i2.431

Abstract

Perubahan standar akuntansi di Indonesia yang menggunakan standar berbasis internasional menjadi fokus perhatian penting bagi manajemen perusahaan, karena manajemen perusahaan harus melaporkan other comprehensive income. Komponen other comprehensive income mengandung asumsi, estimasi, dan judgment yang tinggi dari manajemen, oleh karenanya kualitas audit yang tinggi dapat mendukung penurunan asimetri informasi. Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan other comprehensive income terhadap asimetri informasi pada perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2014 . Jenis penelitian ini adalah deskriptif verifikatif. Variabel dependen pada penelitian ini adalah asimetri informasi yang diukur dengan bid ask spread . Variabel independen pada penelitian ini adalah pengungkapan Other comprehensive income yang diukur dengan menggunakan rasio OCI. Penelitian ini menggunakan data sekunder yaitu data keuangan yang bersumber dari website resmi perusahaan dan Icamel untuk tahun 2012-2014. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan kriteria yang telah ditetapkan. Metode analisis dalam penelitian ini menggunakan metode regresi liniear berganda.
PENGARUH FAKTOR PSIKOLOGI PADA INVESTOR MUSLIM DI PASAR MODAL Nini Sumarni
Islam Transformatif : Journal of Islamic 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 | Full PDF (4126.992 KB) | DOI: 10.30983/it.v3i2.2338

Abstract

The focus of this study is to determine the psychological factors that influence the behavior of Muslim investors in the capital market. Besides, it is to find out the psychological factors of Muslim investors can be used to predict the type of investment (stocks, mutual funds, bonds) chosen by Muslim investors. This research is exploratory. This study tries to provide an overview of the influence of psychological factors on investment choices and the behavior of Muslim investors in the capital market. To prove the hypothesis that has been made, a linear regression analysis technique is used which is carried out on the results of the questionnaire that has been filled by the respondents. Linear regression analysis using SPSS version 16.0. The independent variables tested were psychological factors which included; Overconfidence; Data Mining; Status Quo; Social Interaction; Emotion; Mental Accounting; Representativeness; Familiarity; Considering The Past; Fear and Greed; Self Control; and Loss Aversion. The dependent variable tested is Muslim investor behavior which includes; risk seeker (likes risk) and risk averter (fear of risk). Overall, R values of 0.653 and R square (R2) of 0.426 were obtained. the coefficient of determination of 13.78% states that the type of investment influenced by psychological factors is only 13.78% and the capital is 86.22% influenced by other factors.
PENGARUH PENGUNGKAPAN OTHER COMPREHENSIVE INCOME TERHADAP ASIMETRI INFORMASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA(BEI) Nini Sumarni
EKONOMIKA SYARIAH : Journal of Economic Studies Vol 1, No 2 (2017): Juli-Desember 2017
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.303 KB) | DOI: 10.30983/es.v1i2.431

Abstract

Perubahan standar akuntansi di Indonesia yang menggunakan standar berbasis internasional menjadi fokus perhatian penting bagi manajemen perusahaan, karena manajemen perusahaan harus melaporkan other comprehensive income. Komponen other comprehensive income mengandung asumsi, estimasi, dan judgment yang tinggi dari manajemen, oleh karenanya kualitas audit yang tinggi dapat mendukung penurunan asimetri informasi. Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan other comprehensive income terhadap asimetri informasi pada perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2014 . Jenis penelitian ini adalah deskriptif verifikatif. Variabel dependen pada penelitian ini adalah asimetri informasi yang diukur dengan bid ask spread . Variabel independen pada penelitian ini adalah pengungkapan Other comprehensive income yang diukur dengan menggunakan rasio OCI. Penelitian ini menggunakan data sekunder yaitu data keuangan yang bersumber dari website resmi perusahaan dan Icamel untuk tahun 2012-2014. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan kriteria yang telah ditetapkan. Metode analisis dalam penelitian ini menggunakan metode regresi liniear berganda.
PENGARUH FAKTOR PSIKOLOGI PADA INVESTOR MUSLIM DI PASAR MODAL Nini Sumarni
Islam Transformatif : Journal of Islamic Studies Vol 3, No 2 (2019): Juli-Desember 2019
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (680.381 KB) | DOI: 10.30983/it.v3i2.2338

Abstract

The focus of this study is to determine the psychological factors that influence the behavior of Muslim investors in the capital market. Besides, it is to find out the psychological factors of Muslim investors can be used to predict the type of investment (stocks, mutual funds, bonds) chosen by Muslim investors. This research is exploratory. This study tries to provide an overview of the influence of psychological factors on investment choices and the behavior of Muslim investors in the capital market. To prove the hypothesis that has been made, a linear regression analysis technique is used which is carried out on the results of the questionnaire that has been filled by the respondents. Linear regression analysis using SPSS version 16.0. The independent variables tested were psychological factors which included; Overconfidence; Data Mining; Status Quo; Social Interaction; Emotion; Mental Accounting; Representativeness; Familiarity; Considering The Past; Fear and Greed; Self Control; and Loss Aversion. The dependent variable tested is Muslim investor behavior which includes; risk seeker (likes risk) and risk averter (fear of risk). Overall, R values of 0.653 and R square (R2) of 0.426 were obtained. the coefficient of determination of 13.78% states that the type of investment influenced by psychological factors is only 13.78% and the capital is 86.22% influenced by other factors.
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