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All Journal Fokus Ekonomi Balance Vocation Accounting Journal Eksos Jurnal Rekognisi Akuntansi (JRA) Jurnal Rekognisi Ekonomi Islam (JREI)
Fitri Ella Fauziah
Dosen Universitas Islam Nahdlatul Ulama (UNISNU) Jepara
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012 Fitri Ella Fauziah
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 10, No 2: Desember 2015
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.10.2.%p

Abstract

This study aimed to examine the effect of economic performance, environmental performance and social performance are the three focus disclosures in the Global Reporting Initiative on financial performance. As for sales as a proxy for financial performance. Samples were obtained by using purposive sampling. This study used secondary data obtained through the financial statements and annual reports of non-financial companies listed on the Stock Exchange. The study states that the economic performance and significant positive effect on financial performance, environmental performance and no significant negative impact on financial performance, while social performance and significant negative impact on financial performance. The test results simultaneously provide results that there is a significant effect for all the independent variables on the dependent variable.
Pengaruh Ukuran Perusahaan, Struktur Modal, Likuiditas, dan Profitabilitas terhadap Kualitas Laba Shofa Zulfriza Yuliana; Fitri Ella Fauziah
Eksos Vol 18 No 1 (2022): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v18i1.434

Abstract

Earnings quality is a benchmark for stakeholders in determining the decisions to be taken. The purpose of this study is to determine and analyze company size, capital structure, liquidity and profitability on earnings quality. This study uses consumer goods companies as research samples. The analytical tool used is multiple regression. The results showed that firm size, capital structure, and liquidity had no effect on earnings quality, while profitability had a negative effect on earnings quality.
Pengaruh Good Corporate Governance, Persentase Saham Publik dan Leverage Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Listing di Bursa Efek Indonesia (BEI) dengan Periode IPO 2011-2015) Fatimatuz Zahroh; Fitri Ella Fauziah
Jurnal Rekognisi Akuntansi Vol. 1 No. 2 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (703.605 KB) | DOI: 10.34001/jra.v1i2.169

Abstract

This study aims to examine the effect of Good Corporate Governance in terms of institutional ownership, managerial ownership, audit committee, independent commissioner, percentage of public shares and leverage on earnings management in companies conducting Initial Public Offering (IPO). This research is classified as pure quantitative research. This research was conducted using purposive sampling method so that a sample of 67 companies was obtained. The data analysis method used in this study is multiple linear regression analysis using the SPSS version 20 analysis tool. Based on the results of the analysis, it is found that Good Corporate Governance seen from institutional ownership has a negative influence on earnings management in companies that carry out IPOs; Good Corporate Governance seen from managerial ownership has a positive influence on earnings management in companies conducting IPOs; Good Corporate Governance seen from independent commissioners has a positive influence on earnings management in companies conducting IPOs; Good Corporate Governance seen from the audit committee has a positive influence on earnings management in companies conducting IPOs; Good Corporate Governance seen from institutional ownership has a negative influence on earnings management in companies conducting IPOs; Good Corporate Governance seen from institutional ownership has a negative influence on the earnings management of companies conducting IPOs.
FINANCIAL STATEMENT FRAUD DETECTION WITH FRAUD TRIANGLE ANALYSIS Fitri Ella Fauziah
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 17, No 2: Desember 2022
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.17.2.398 - 430

Abstract

Fraud on financial statements can occur in any agency, including state-owned companies. The selection of BUMN as the research sample was due to the fraud cases occurring in BUMN. This study detects the occurrence of fraudulent financial statements with fraud triangle analysis. The purpose of this research is to analyze financial stability, external pressure, financial targets, monitoring effectiveness, nature of industry and auditor turnover for fraudulent financial statements. The analysis used was multiple regression, t-test and F-test. The research findings determined that external pressures and financial targets had an effect on financial statement fraud, but financial stability, monitoring effectiveness, the nature of the industry and auditor turnover gave the opposite result.
EFISIENSI BANK-BANK BUMN INDONESIA DI MASA PANDEMI COVID-19 Murharsito Murharsito; Fitri Ella Fauziah
Balance Vocation Accounting Journal Vol 7, No 1 (2023)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v7i1.8679

Abstract

Penelitian ini memiliki tujuan menganalisis dampak Covid-19 terhadap efisiensi bank-bank BUMN di Indonesia, dengan menggunakan Data Envelopment Analysis (DEA). Penelitian ini mengambil sampel 4 bank BUMN Indonesia periode 2019-2021. Secara keseluruhan, dari hasil penelitian efisiensi empat bank BUMN di Indonesia, terdapat 2 bank yang mencapai tingkat efisiensi maksimal 100% selama tiga periode secara berturut-turut, yaitu BRI dan BTN. Namun terdapat juga 2 bank yang belum secara konsisten mencapai tingkat efisiensi yang optimal, dimana tingkat efisiensi rata-rata masih di bawah 100% yaitu Bank Mandiri dan BNI. Perhitungan tingkat efisiensi pada bank BUMN melalui variabel masukan yang terdiri dari Simpanan Nasabah, Beban Tenaga Kerja, Beban Non Bunga, dan Beban Bunga, sedangkan pada keluarannya terdiri dari Jumlah Pinjaman, Pendapatan Bunga, dan Pendapatan Non Bunga.
PENGARUH RETURN ON ASSET, FIRM SIZE DAN PRICE EARNING RATIO TERHADAP RETURN SAHAM: PENGARUH RETURN ON ASSET, FIRM SIZE DAN PRICE EARNING RATIO TERHADAP RETURN SAHAM Aldina Khoirul Fitroh; Fitri Ella Fauziah
Jurnal Rekoginisi Ekonomi Islam Vol. 1 No. 1 (2022): Jurnal Rekognisi Ekonomi Islam Volume 1 No 1 Februari-Juli 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jrei.v1i1.157

Abstract

The purpose of this study was to determine the effect of return on asset, firm size, and price earning ratio on stock return. The objects chosen in this study were mining sector companies listed on the Indonesia Stock Exchange from 2015 to 2019. This research is a descriptive study with a quantitative approach. The number of samples used was 38 companies taken through purposive sampling. This study uses secondary data. The data analysis method used is Descriptive Statistics, Classical Assumption Test, Hypothesis Test, Multiple Linear Regression Analysis. The results showed that return on asset variable (X1) had a significant positive effect on stock return with a significance value of 0.000, firm size variable (X2) had no effect on stock return with a significance value of 0.164, and for price earning ratio variable (X3) shows that there is no effect on stock return with a significance value of 0.000, and for the audit tenure variable (X4) significant positive effect on the integrity of financial statements.
Co-Authors Aldina Khoirul Fitroh Fatimatuz Zahroh Murharsito Murharsito Shofa Zulfriza Yuliana