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All Journal AKRUAL : Jurnal Akuntansi dan Keuangan
Efrinal -
Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Kualitas Laba Akuntansi Terhadap Efisiensi Investasi Dengan Risiko Litigasi Sebagai Pemoderasi Pada Perusahaan Sektor Property dan Real Estate Di Indonesia Efrinal -; Puji Wulandari
Akrual Vol 1 No 1 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

Litigation risk reducing agency problems and promote greater earnings quality. So the higher the risk of litigation a company, it will increase the value of earnings quality and efficiency of investment. Managers avoid litigation because it can lead to charges. The study used a sample of propety and real estate company listed on the Indonesia Stock Exchange (BEI) in the form of financial statements of 2011-2015. Total final sample used in this study as many as 70 data from 15 property companies. The analysis technique used is the analysis Moderated Regresion Analysis (MRA). These results indicate that the quality of accounting earnings significant positive effect on the efficiency of investment. This positive influence states that the higher quality of earnings will further improve the efficiency of the investment company. While the risk of litigation negative influence the quality of the accounting profit on the efficiency of investment. This negative effect states that the higher the risk of litigation will reduce the value of the quality of the accounting profit on the efficiency of investment. These results indicate that the risk of litigation is able to be a moderating variable between earnings quality on the efficiency of investment
Pengaruh Indeks Harga Saham Gabungan, Nilai Tukar Rupiah dan Repo Rate Terhadap Nilai Aktiva Bersih Reksadana Syariah Di Indonesia Periode 2015-2018 Efrinal -
Akrual Vol 2 No 1 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

The purpose of this study was to determine the effect of the composite stock price index (CSPI), the exchange rate of the rupiah (KURS), and the repo rate on the net asset value (NAV) of sharia mutual funds in Indonesia in 2015-2018. The sample used in this study is monthly data from January 2015 to December 2018. Hypothesis testing uses time-series data regression analysis. The population in this study is the entire net asset value of sharia mutual funds that are effective and recorded in the Financial Services Authority for the 2015-2018 period. The data used are secondary data with the documentation method. Before analyzing the data, a classic assumption test is held which consists of a normality test, a multicollinearity test, a heteroscedasticity test, and an autocorrelation test. The analytical method used is multiple linear regression analysis. Based on the results of data analysis and discussion, the composite stock price index (CSPI) has a positive and significant effect on the NAV of sharia mutual funds, the rupiah exchange rate (exchange rate) has a positive and significant effect on the Sharia mutual fund NAV, and the repo rate has a negative and insignificant effect on the Sharia mutual fund NAV
Co-Authors Puji Wulandari