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All Journal Islaminomics: Journal of Islamic Economics, Business and Finance Jurnal Akuntansi dan Governance
Dahlia Tri Anggraini
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Jakarta
Economics, Econometrics & Finance

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Dapatkah Religiusitas Islami Memoderasi Pengaruh Sifat Machiavellian dan Pengetahuan Akuntansi terhadap Persepsi Praktik Creative Accounting? Dahlia Tri Anggraini; Nur Amalia Aziza
Jurnal Akuntansi dan Governance Vol 2, No 2 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.2.76-93

Abstract

Creative accounting basically aims to make financial reports look good and stable according to SAK, currently however, it is used as a manipulation to mislead stakeholders. The manipulation is carried out through numbers in the recording of financial transactions. This self-interest activity tends to benefit one party and mislead another. This study aims to analyze the effect of Machiavellianism and accounting knowledge on the perceptions of creative accounting practice with the moderating role of Islamic religiosity. Using convenience sampling technique, we collect data from three sharia banks that of 30 employees who work in accounting division by distributing questionnaire. We analyze the data with Smart PLS 3 for Windows. This study finds that Machiavellianism and accounting knowledge has a significant positive effect on the perception of creative accounting practice. Meanwhile, Islamic religiosity has no significant negative effect on moderating the influence of Machiavellianism on the perceptions of creative accounting practice, and no significant positive effect on moderating the effect of accounting knowledge on the perceptions of creative accounting practice.
Analisis Dampak Likuiditas, Leverage dan Ukuran Perusahaan Terhadap Peringkat Obligasi Hafizhoh Kaltsum; Dahlia Tri Anggraini
Jurnal Akuntansi dan Governance Vol 1, No 2 (2021): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.1.2.79-88

Abstract

The aim of this reseach is to analyze the effect of liquidity, leverage, and company size on bond rating which rated by PT. Pemeringkat Efek Indonesia (PEFINDO). The samples were processed by selecting the population with specific criteria (purposive sampling technique), 55 samples obtained from financial statement of financial companies (financing subsector) in www.idx.co.id for the 2014-2018 periods. The quntitative associative method with multiple linear regression analysis as a data analysis technique. The results of this research indicate that both liquidity and leverage have significant negative effect on bond rating partially.Company size has no significant effect on bond rating partially  
Determinan Profitabilitas Industri Perbankan yang Terdaftar di Bursa Efek Indonesia Liza Rahmayani; Dahlia Tri Anggraini
Jurnal Akuntansi dan Governance Vol 2, No 1 (2021): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.1.66-75

Abstract

This research aims to find out the determinants of profitability in banking companies. This research is quantitative with the population of banking companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019, and used purposive sampling techniques that obtained samples of 27 banking companies. Data analysis techniques in this research is descriptive statistical analysis and panel data regression. This study obtained the results that BI rate, inflation, and Non Performing Loan (NPL) simultaneously have a significant effect on profitability. While partially, BI rate and inflation have insignificant negative effect on profitability, and NPL has a significant negative effect on profitability.
Determinan Profitabilitas Bank Umum Syariah di Indonesia Tahun 2017-2021 Lina Malikhatun; Dahlia Tri Anggraini
ISLAMINOMICS: JOURNAL OF ISLAMIC ECONOMICS, BUSINESS AND FINANCE Vol 13, No 1 (2023): ISLAMINOMICS: JOURNAL OF ISLAMIC ECONOMICS, BUSINESS AND FINANCE
Publisher : STES Islamic Village

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47903/islaminomics.v13i1.233

Abstract

This study examines the influence of Capital Adequacy Ratio (CAR) and Financing to Deposit Ratio (FDR) on the profitability of Islamic banks in Indonesia from 2017 to 2021, with a particular focus on the moderating role of Non-Performing Financing (NPF). Utilizing a quantitative research approach, the study analyzes secondary data obtained from annual reports of six selected Islamic banks through a purposive sampling method. The dataset comprises a total of 30 annual reports. Employing Moderated Regression Analysis (MRA) with SPSS version 25, the findings indicate that neither CAR nor FDR significantly affect profitability in the selected Islamic banks. Moreover, NPF is found to have an insignificant impact on profitability. However, it is noteworthy that NPF does not act as a moderator in the relationship between CAR and profitability. Conversely, NPF is found to moderate the association between FDR and profitability. These results shed light on the specific context of Indonesian Islamic banks during the studied period. The lack of a significant influence of CAR and FDR on profitability suggests that these factors may not be the primary drivers of profitability in Islamic banks. Nonetheless, the observed moderating effect of NPF on the relationship between FDR and profitability highlights the importance of credit quality in shaping bank profitability. The implications of these findings extend to regulatory authorities, bank management, and stakeholders, who can utilize them to develop strategies for enhancing the performance of Islamic banks in Indonesia. Nevertheless, it is essential to acknowledge the limitations of this study, such as the small sample size and the restriction to a specific time frame and geographical location. Thus, caution is warranted when generalizing these findings to other Islamic banks or different time periods. Future research endeavors may explore additional variables and expand the scope of the study to gain a more comprehensive understanding of the factors impacting profitability in Islamic banks.
Co-Authors Hafizhoh Kaltsum Lina Malikhatun Liza Rahmayani Nur Amalia Aziza