Institutional Repository UIN Sunan Kalijaga Yogyakarta: No conditions. Results ordered -Date Deposited. 2024-03-28T23:21:51ZEPrintshttp://digilib.uin-suka.ac.id/images/sitelogo.pnghttps://digilib.uin-suka.ac.id/2024-03-28T07:04:57Z2024-03-28T07:04:57Zhttp://digilib.uin-suka.ac.id/id/eprint/64580This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/645802024-03-28T07:04:57ZPENGARUH JENIS SUKUK, PROFITABILITAS, PERTUMBUHAN ASET DAN GOOD CORPORATE GOVERNANCE TERHADAP RATING SUKUK PADA PERUSAHAAN YANG TERDAFTAR DI OTORITAS JASA KEUANGAN (OJK) TAHUN 2018-2022This study aims to determine the influence of sukuk structure, company performance and good corporate governance on sukuk ratings in companies registered with the Otoritas Jasa Keuangan (OJK) in 2018-2022. This study uses independent variables of sukuk structure, company performance as measured by profitability proxied by ROA and asset growth, while for good corporate governance it is proxied by board size. The selection of research samples used the purposive sampling method with the final results of 26 companies registered with OJK in the form of a balanced data panel. The analysis method used in this study is regression analysis of panel data measured using Eviews 12 software. The best analysis model selected in the study is the Random Effect Model. The results showed that the variables of sukuk structure and board size had a positive and significant effect on sukuk rating. The results showed that the variables of sukuk structure and board size had a positive and significant effect on sukuk rating. On the other hand, profitability and asset growth variables have no effect on sukuk rating.NIM.: 19108040020 Nirmala Nudia Anburika2024-02-07T06:41:24Z2024-02-07T06:41:24Zhttp://digilib.uin-suka.ac.id/id/eprint/63550This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/635502024-02-07T06:41:24ZPENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) TERHADAP TAX AVOIDANCE DENGAN TAX INCENTIVE SEBAGAI PEMODERASIThe proliferation of sustainable development issues motivates companies to establish legitimacy and garner positive assessments from stakeholders. The imperative of conducting sustainable business practices is exemplified by tax systems providing incentives. This research endeavors to ascertain the extent to which companies leverage (ESG) factors to engage in tax avoidance practices and the extent to which tax incentives encourage companies to operate transparently and sustainably. Panel data encompassing 263 unbalanced samples from 80 companies over the period 2018-2022 is employed for this investigation. Regression analysis does not reveal significant results for E-score and G-score; however, a negative correlation is identified between S-score and tax avoidance. Moderation analysis (MRA) indicates that tax incentives have the capacity to moderate the ESG components concerning the E-score and S-score aspects.NIM.: 20108040121 Risma Tesya Andita2024-02-07T06:39:00Z2024-02-07T06:39:00Zhttp://digilib.uin-suka.ac.id/id/eprint/63549This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/635492024-02-07T06:39:00ZPENGARUH TRANSFER PRICING DAN FIRM SIZE TERHADAP TAX AVOIDANCE DENGAN AUTOMATIC EXCHANGE OF INFORMATION (AEOI) SEBAGAI VARIABEL MODERASIThis research aims to determine the impact of transfer pricing and firm size
on tax avoidance with a moderating variable in the form of automatic exchange of
information (AEoI). The population used in this research is manufacturing and
energy companies listed on the Indonesia Stock Exchange for the period 2017-
2022. Sample selection used the purposive sampling method. The total sample used
in this research was 30 manufacturing and energy companies with a research
period of 6 years. Multiple regression analysis is used to test the relationship
between transfer pricing and firm size variables on tax avoidance and Hierarchical
Regression Analysis (HRA) to test how much the moderating variable strengthens
the influence of the independent variable on the dependent variable. The results
indicate interesting findings related to the selected variables in this study
specifically, transfer pricing and firm size variables exhibit a positive and
significant influence on tax avoidance. The Automatic Exchange of Information
(AEoI) is unable to moderate the impact of transfer pricing on tax avoidance, while
the Automatic Exchange of Information (AEoI) is capable of moderating the
influence of firm size on tax avoidance.NIM.: 20108040113 Yonanda Romi Sa’adah2024-02-07T06:35:46Z2024-02-07T06:35:46Zhttp://digilib.uin-suka.ac.id/id/eprint/63548This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/635482024-02-07T06:35:46ZANALISIS PENGARUH PENGHINDARAN PAJAK TERHADAP AUDIT REPORT LAG DENGAN BIAYA AUDIT SEBAGAI VARIABEL MODERASIThis research aims to examine the influence of tax avoidance measured through ETR and CETR on audit report lag, with audit costs as a moderating variable. The study is conducted on companies listed on the Indonesia Stock Exchange, categorized into four stock sectors that have demonstrated a pattern of audit report lag from 2018 to 2022. It is a quantitative research employing secondary data such as financial reports or annual company reports. The selection of companies is based on predefined criteria using a purposive sampling method, resulting in a sample of 140 observations. Data analysis techniques in this research involved regression model selection test, classical assumption tests, panel data regression, and partial hypothesis testing using Stata 14 software. Based on the data analysis results, it can be concluded that (1) tax avoidance, measured through both ETR and CETR, has a significant positive impact on audit report lag, and (2) audit costs as a moderating variable weaken the positive relationship between tax avoidance either ETR or CETR on audit report lag.NIM.: 20108040085 Permata Indhira Hajj Soeparjono2024-02-07T06:33:17Z2024-02-07T06:33:17Zhttp://digilib.uin-suka.ac.id/id/eprint/63547This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/635472024-02-07T06:33:17ZCORPORATE GOVERNANCE DAN AUDIT REPORT LAG SEHUBUNGAN DENGAN ADOPSI BIG DATA DI INDONESIAThe purpose of this research is to analyze the influence of corporate
governance and audit report lag with the adoption of big data as a moderating
variable in telecommunications, technology and health sector companies listed on
the BEI in 2017-2022. The dependent variable in this research is audit report lag,
the independent variables in this research are the size of the board of
commissioners, independent board of commissioners, woman on board, and audit
committee. This research uses purposive sampling techniques and panel data,
producing 150 sample data which is processed using Eviews 13. The results of the
research show that women on board commissioner and the audit committee have a
significant influence on audit report lag, while the size of the board of
commissioners and the independent board of commissioners does not have a
significant influence on audit report lag. The adoption of big data as a moderating
variable influences women on board commissioner and the audit committee on
audit report lag, while the adoption of big data does not moderate the influence of
the size of the board of commissioners and the independent board of commissioners
on audit report lag.NIM.: 20108040067 Salma Lu’lu’ah2024-02-07T02:43:56Z2024-02-07T02:43:56Zhttp://digilib.uin-suka.ac.id/id/eprint/63519This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/635192024-02-07T02:43:56ZPENGARUH FIRM SIZE, RETURN ON ASSETS, LEVERAGE, LIKUIDITAS TERHADAP PENGAMBILAN KEPUTUSAN HEDGING PERUSAHAAN PERTAMBANGAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERASIThe escalating progression of globalization has imparted a substantial impact on the economic sector, with international trade activities intensifying and the associated risks escalating. One of the most significant risks influencing international trade activities is the fluctuation of currency exchange rates, which are challenging to predict with precision. Therefore, to mitigate these risks, it is crucial for companies to implement effective risk management strategies, employing hedging policies. This research aims to determine the influence of company size, profitability, leverage, and liquidity on hedging decisions within mining companies listed on the Indonesia Stock Exchange (IDX), with earnings quality as a moderating variable. The population of this study encompasses all mining companies listed on the IDX from 2017 to 2022. The sample was determined using a purposive sampling method, resulting in a final sample of 30 companies. The data analysis techniques employed in this study include logistic regression methods and moderation regression analysis. The findings indicate that the variables of company size, leverage, and liquidity significantly influence hedging decisions, while the profitability variable does not exert an impact on hedging decisions. Furthermore, the testing indicates that the earnings quality variable is unable to moderate the influence of the independent variables.NIM.: 19108040074) Davin Rizki Hamzah2024-01-09T03:05:49Z2024-01-09T03:05:49Zhttp://digilib.uin-suka.ac.id/id/eprint/62796This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/627962024-01-09T03:05:49ZPENGARUH DEWAN KOMISARIS INDEPENDEN, DEWAN DIREKSI DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI PADA BADAN USAHA MILIK NEGARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022)Using a quantitative research approach, the aim of this research is to
evaluate the impact on financial performance through examining three variables:
audit committee, director committee, and independent committee. For the purposes
of this research, purposive sampling technique was used to obtain secondary data.
To analyze the data, the sample consists of companies that fall into the State-Owned
Enterprises (BUMN) category and are registered on IDX. Panel data regression
analysis was carried out using the SPSS 22 test tool. The results show that the board
of directors and board of commissioners have a positive relationship with financial
performance, but the impact of the audit committee on financial performance is
minimal.NIM.: 19108040026 Retno Arum Ngujiwat2024-01-09T02:33:56Z2024-01-09T02:33:56Zhttp://digilib.uin-suka.ac.id/id/eprint/62787This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/627872024-01-09T02:33:56ZPENGARUH CURRENT RATIO, EARNING PER SHARE, DEBT TO EQUITY RATIO, DAN TOTAL ASSET TURN OVER TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN INDEKS LQ-45 YANG TERDAFTAR DI BEIThis study aims to examine the effect of current ratio, earnings
per share, debt to equity ratio, and total asset turnover on the value of
companies listed on the LQ-45 index. The study also considers Firm
size as a moderating variable. The research method used is multiple
regression analysis using panel data. The research sample consists of
companies listed on the Indonesia Stock Exchange (IDX) on the LQ-
45 index. The results showed that total asset turnover has a significant
positive effect on firm value, while current ratio, earnings per share,
and debt to equity ratio have no significant effect on firm value. Firm
size moderates the relationship between Current Ratio,Earning
Pershare, Debt to Equity Ratio, total asset turnover on firm value. This
study provides practical implications for investors, management, and
academics in making investment and risk management decisions. In
conclusion, the factors studied have different effects on firm value, and
firm size can moderate the relationship between,Current Ratio,
Earning Pershare, Debt to Equity Ratio, Total Asset Turnover on firm
value.NIM.: 18108040056 Lilis Septiyana2023-11-30T07:37:28Z2023-11-30T07:37:28Zhttp://digilib.uin-suka.ac.id/id/eprint/62420This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/624202023-11-30T07:37:28ZANALISIS DETERMINAN SISA HASIL USAHA KOPERASI
DI INDONESIA TAHUN 2019-2021This study aims to describe the influence of the number of members, own capital, external capital, assets, and business volume on the remaining operations (SHU) of cooperatives in Indonesia. The study adopts a quantitative approach and uses secondary data. The population of this research includes cooperatives across Indonesia, and the sample is selected using purposive sampling technique. Data for the study are collected from the website of the Minister for Cooperatives Small and Medium Enterprises of the Republic of Indonesia, covering the time series from 2019-2021, and encompassing 34 provinces, resulting in a total of 102 data points. Data analysis employs panel data regression using Microsoft Excel and Eviews 12 software, with the fixed effect model being identified as the best-fitting model for the study. The findings of the research indicate that own capital and business volume have a positive and and significant impact on the remaining operations (SHU) of cooperatives. However, the number of members and assets do not influence the remaining operations (SHU) of cooperatives. Additionally, external capital has a negative and significant effect on the remaining operations (SHU) of cooperatives.NIM.: 19108040038 Abdur Rozaq2023-10-18T01:50:15Z2023-10-18T01:50:15Zhttp://digilib.uin-suka.ac.id/id/eprint/61382This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/613822023-10-18T01:50:15ZADOPSI KODE ETIK INTERNASIONAL ACCOUNTING AND AUDITING ORGANIZATION FOR ISLAMIC FINANCIAL INSTITUTIONS/ HAIAH AL-MUHASABAH WAL-MURAJAAH LIL MUASASATI AL-MALIYAH ALISLAMIYYAH BAGI AKUNTAN ISLAM INDONESIAIslamic accountants require a professional code of ethics that
complies with Islamic law. Various financial accounting scandals
that violate laws, accounting standards, and Islamic law still occur in
Indonesia. Islamic accounting serves as the right solution to solve
problems due to the conventional accounting that does not take heed
on Islamic law. The code of ethics for conventional accountants is
deemed partial and far from holistic because it only focuses on ethics
of humans conduct. The Indonesian Institute of Accountants (IAI)
has yet to draft a code of ethics for sharia accountants. The code of
ethics for Islamic accountants needs to adopt the code of ethics of
the International Accounting and Auditing Organization for Islamic
Financial Institutions/Haiah Al-Muhasabah Wal-Murajaah Lil-
Muasasati Al-Maliyah Al-Islamiyyah (AAOIFI) and The Indonesian
Institute of Accountants (IAI). This research formulated the
following research questions: what is the urgency of adopting the
AAOIFI code of ethics for Indonesian Islamic accountants? and how
is the Indonesian Islamic accountant's code of ethics which adopts
the AAOIFI code of ethics?
This research was conducted using a qualitative method with
an interpretive philosophical paradigm. The data were collected by
way of observation, documentation, and literature review. Data were
analyzed by describing and selecting important data, categorizing,
classifying data and connecting to construct relationships. The
validity test was carried out by testing the credibility, transferability
and dependability of the data. The research data used the combined
AAOIFI code of ethics and IAI code of ethics.
The code of ethics for Indonesian Sharia accountants has a
holistic paradigm that fulfills Islamic morals to cover the relationship
with God and ethics towards humans in accordance with the spirit of
Islam. The Indonesian Sharia accountant code of ethics requires that
professional accountability is not only addressed to humans
(horizontal accountability) but most importantly to Allah (vertical accountability). The Indonesian Islamic accounting code of ethics is
proposed to adopt the AAOIFI code of ethics, namely having a
paradigm of justice (adil) and ihsan equation. Justice is done so that
it is not unjust by doing good deeds ihsan. The equivalence element
of paradigm of justice (adil) and ihsan equation is good intention and
doing the right thing. Ethical values include piety, trust, tawas bil
haq, trust, sidiq and quwwah. Ethical principles include integrity,
objectivity, competence, confidentiality and professional behavior.
The code of ethics is used in practice, namely accountants working
in business and accountants practicing serving the public.NIM.: 19300016003 R. Ibnu Haitam2023-10-16T08:32:16Z2023-10-16T08:32:16Zhttp://digilib.uin-suka.ac.id/id/eprint/60668This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/606682023-10-16T08:32:16ZFAKTOR-FAKTOR YANG MEMPENGARUHI STABILITAS BANK SYARIAH DAN KONVENSIONAL DI INDONESIAThis study aims to investigate the factors that influence financial stability between Islamic and conventional banks, as an equitable financial system will build trust among various stakeholders. Quantitative methods are used in this study, using panel data regression analysis and the Generalized Method of Moment (GMM) to analyze the financial stability of 11 Islamic banks and 11 Conventional Banks in Indonesia. The study period is 2017–2022, with a total of 528 financial statements and data processed with STATA version 14. According to the results of the t test and the GMM, the credit risk (LLP and NPFNPL) of Islamic banks has a significant effect on financial stability. As for conventional banks are affected by liquidity risk (LTA), operational risk (BOPO and OEA), and capital structure (EAR).NIM.: 19108040072 Muhammad Lukman2023-10-06T04:33:10Z2023-10-06T04:33:10Zhttp://digilib.uin-suka.ac.id/id/eprint/60658This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/606582023-10-06T04:33:10ZPENGARUH IDEOLOGI ETIS TERHADAP PENGAMBILAN KEPUTUSAN ETIS AKUNTAN DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASIAccountant profession will always be faced with the dilemma that led to on accountant in a situation of ethical dilemma. Therefore, an accountant mus be able to consider an ethical judgement before making a decision. The sudy aims to determine the effect of idealism and relativism on ethical decision making accountant with organizational culture as a moderating variable. In this research the populationis all accountant in Indonesian. The research was distributing questionnaire online (Google Form) and offline to 292 respondents. The analysis technique used is multiple linear regression and moderation regression analysis.The result of this study indicate that moral idealism positively influence ethical decision making of accounting professionals. Meanwhile moral relativism negatively influene ethical decision making accounting professionals. Organizational culture moderates the relationship between moral idealism and ethical decision making. But organizational culture does not moderate relationship between moral relativism and ethical decision making.NIM.: 19108040034 Anita Nur Affivah2023-10-06T04:33:04Z2023-10-06T04:33:04Zhttp://digilib.uin-suka.ac.id/id/eprint/60659This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/606592023-10-06T04:33:04ZPENGARUH ATTRIBUTE FRAMING DAN JUSTIFICATION TERHADAP PENGAMBILAN KEPUTUSAN PENGANGGARAN MODAL (STUDI EKSPERIMEN PADA MAHASISWA)This study aims to examine the effect of positive attribute framing and the
justification required in giving approval for capital budgeting decisions. This study
used an experimental method with a 2x2 experimental design between subjects.
Participants are 83 Islamic Accounting students who have studied material related to
capital budgeting. The data was processed using theone way ANOVA and two way
ANOVA test to compare the averages between the experimental groups through a
data analysis tool in the form of IBM SPSS Version 25. The results show that
attribute framing can positively encourage individuals to approve capital budgeting
projects. Furthermore, providing justification can reduce the propensity of
individuals to approve capital budgeting projects. Finally, the interaction of negative
attribute framing with justification required has a negative effect on capital
budgeting decisions.NIM.: 19108040037 Choirun Nisa2023-10-06T04:32:59Z2023-10-06T04:32:59Zhttp://digilib.uin-suka.ac.id/id/eprint/60660This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/606602023-10-06T04:32:59ZPENGARUH ATTRIBUTE FRAMING DAN JUSTIFICATION TERHADAP PENGAMBILAN KEPUTUSAN PENGANGGARAN MODAL (STUDI EKSPERIMEN PADA MAHASISWA)This study aims to examine the effect of positive attribute framing and the
justification required in giving approval for capital budgeting decisions. This study
used an experimental method with a 2x2 experimental design between subjects.
Participants are 83 Islamic Accounting students who have studied material related to
capital budgeting. The data was processed using theone way ANOVA and two way
ANOVA test to compare the averages between the experimental groups through a
data analysis tool in the form of IBM SPSS Version 25. The results show that
attribute framing can positively encourage individuals to approve capital budgeting
projects. Furthermore, providing justification can reduce the propensity of
individuals to approve capital budgeting projects. Finally, the interaction of negative
attribute framing with justification required has a negative effect on capital
budgeting decisions.NIM.: 19108040037 Choirun Nisa2023-10-06T04:32:47Z2023-10-06T04:32:47Zhttp://digilib.uin-suka.ac.id/id/eprint/60662This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/606622023-10-06T04:32:47ZPENGARUH KOMPETENSI, INDEPENDENSI, AUDIT FEE, AUDIT
TENURE PADA AUDITOR TERHADAP KUALITAS AUDITAudit quality is a systematic and independent examination in determining the level
of quality of activities and the achievement of audit results on reports and financial
reporting systems. large-scale fraud incidents that occur such as Enron, Andersen,
Garuda Indonesia, and Telkom show the importance of good audit quality being
applied. The novelty in this study is the use of audit fee and audit tenure variables.
This study aims to determine the relationship between competence, independence,
audit fees and audit tenure on audit quality in auditors in Yogyakarta. Using the SEM
method with primary data through a questionnaire. The sample used was 79 from the
population of auditors who work at KAP in Yogyakarta. This study found that
competence, audit fees and audit tenure have a positive and significant effect on audit
quality while independence has no effect on audit quality.NIM.: 19108040044 Ahmad Kurniawan Gea2023-10-06T04:32:42Z2023-10-06T04:32:42Zhttp://digilib.uin-suka.ac.id/id/eprint/60663This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/606632023-10-06T04:32:42ZANALISIS PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2021Sustainability report is part of the financial reports as a form of transparency regarding the company's social and environmental performance to stakeholders and the public. Several factors can affect the disclosure of sustainability reports such as, profitability, liquidity and leverage. This study aims to describe the effect of profitability, liquidity and leverage on the disclosure of sustainability reports. The population used in this study are insurance sector companies listed on the Indonesia Stock Exchange in 2017-2021, and got 18 companies listed. The researcher used a purposive sampling technique to select data according to the criteria. The data analysis technique uses panel data regression with the help of Microsoft Excel software and the Eviews 12 application. The results of this study indicate that profitability has a positive and significant effect on sustainability report disclosure. While liquidity and leverage have no effect on the disclosure of the sustainability report.NIM.: 19108040050 Ghafira Zanbaina2023-10-06T04:32:36Z2023-10-06T04:32:36Zhttp://digilib.uin-suka.ac.id/id/eprint/60664This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/606642023-10-06T04:32:36ZANALISIS FAKTOR YANG MEMENGARUHI NIAT PRAKTISI AKUNTANSI MELAKUKAN KECURANGAN LAPORAN KEUANGANThis study aims to determine the factors that influence the intention of accounting practitioners to commit financial statement fraud. This type of research is quantitative research. The population used is a company accountant residing in Yogyakarta. The sampling technique in this study used a purposive sampling method using a sample of 110 accountants in Yogyakarta. Testing the research hypothesis was carried out using the Partial Least Square (PLS) based Structural Equation Model (SEM) approach. data analysis adopted the SmartPLS application version 3.0. The results of this study state that capability and arrogance have a significant positive effect on the intention to commit fraud. Opportunity have a significant negative effect on the intention to commit fraud. Meanwhile, pressure, rationalization and collusion have no effect on the intention to commit fraudNIM.: 19108040058 Nila Hanik Atun Ni’mah2023-10-06T04:32:28Z2023-10-06T04:32:28Zhttp://digilib.uin-suka.ac.id/id/eprint/60665This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/606652023-10-06T04:32:28ZPENGARUH SIKAP, NORMA SUBJEKTIF, DAN KONTROL PERILAKU TERHADAP NIAT WHISTLEBLOWING DENGAN RETALIASI SEBAGAI VARIABEL MODERASIUnethical business practices are still a challenge for economies around the world. One of the most effective fraud reporting mechanisms is through whistleblowing. This study aims to determine the factors that influence whistleblowing intentions among accountants. Data was collected using a questionnaire involving 152 accountants in various companies in Indonesia. Using SEM-PLS analysis, the results show that attitudes and subjective norms have a positive effect on whistleblowing intentions, while behavioral control has no effect on whistleblowing intentions. Further results show that retaliation can negatively moderate the relationship between subjective norms on whistleblowing intentions, while retaliation cannot moderate the relationship between attitudes and behavioral control on whistleblowing intentions.NIM.: 19108040060 Aderian Fadila2023-10-06T04:32:17Z2023-10-06T04:32:17Zhttp://digilib.uin-suka.ac.id/id/eprint/60666This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/606662023-10-06T04:32:17ZPENGARUH LOKUS KONTROL, EFIKASI DIRI, DAN SKEPTISISME PROFESIONAL TERHADAP AUDIT JUDGMENT DENGAN TASK COMPLEXITY SEBAGAI VARIABEL MODERATINGThis study aims to determine the direct effect of locus of control, self-efficacy, and professional skepticism on audit judgment, as well as the effect of task complexity as a moderating variable. The importance of the auditor's audit judgment will have an impact on the company's reputation. To avoid auditor dysfunctional behavior and maintain public trust and company credibility, good audit judgment is very important in carrying out the profession as an auditor. Most of the cases in the audit occurred due to deviations in the behavior of the auditor in giving his audit judgment which had an impact on the audit results. To beautify financial statements for the benefit of the company, auditors who do not have ethical values can behave dysfunctionally in carrying out their audit assignments. Therefore, the internal factor within the auditor, namely the auditor's behavior towards audit judgment, is interesting to do. In this study, the sampling technique used convenience sampling with a total sample of 81 respondents. Respondents are auditors who are actively working at KAP Yogyakarta. Data analysis techniques use Partial Least Square (PLS) with data analysis tools using WarpPLS Ver.8.0 Software. Attribution theory is also used as a grand theory in this study, while other theories used in this research are social cognitive theory, X and Y motivation theory, and cognitive dissonance theory. The results of the study show that locus of control, self-efficacy, and professional skepticism have a significant effect on audit judgment. The results also show that task complexity can moderate and strengthen the effect of self-efficacy and professional skepticism on the auditor's audit judgment, but task complexity weakens the locus of control relationship on the auditor's audit judgment. This research contributes to consideration and knowledge for Public Accounting Firms (KAP) regarding aspects that influence audit judgment on auditors.NIM.: 19108040066 Riska Oktavia2023-10-06T04:32:11Z2023-10-06T04:32:11Zhttp://digilib.uin-suka.ac.id/id/eprint/60667This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/606672023-10-06T04:32:11ZANALISIS PENGARUH FRAUD HEXAGON THEORY TERHADAP FRAUDULENT FINANCIAL STATEMENT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASIThis study aims to analyze the effect of Hexagon Fraud Theory on fraudulent financial statements by measuring the F-SCORE and the audit committee as moderating variables. Agency theory and fraud hexagon theory form the basis of this research theory. The research sample is 16 companies in the building construction and non-building construction sectors registered at ISSI in 2017-2021. Data analysis uses a panel data regression model and Moderated Regression Analysis (MRA) to analyze secondary data in the form of financial reports.
The results of the study show that pressure, rationalization, and capability have a significant effect on fraudulent financial statements. However, opportunity, arrogance, and collusion have no effect on fraudulent financial statements. In addition, the audit committee is able to moderate the effect of pressure, capability and collusion on fraudulent financial statements. However, the audit committee was unable to moderate the influence of opportunity, rationalization and arrogance on fraudulent financial statements.NIM.: 19108040069 Nindya Ayu Milanda2023-10-05T08:29:25Z2023-10-05T08:29:25Zhttp://digilib.uin-suka.ac.id/id/eprint/60648This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/606482023-10-05T08:29:25Z“ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE, OWNERSHIP, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE”Tax revenue is the main source of revenue in Indonesia, because all community activities are subject to tax. However, in the implementation of a separate tax, there is a difference of interest between the taxpayer trying to minimize the tax costs incurred because this is in line with the company's goal to provide the greatest possible profit for the owner, while the government as the regulator seeks to maximize tax revenue as state revenue. So that in business practices, including companies, they will take advantage of tax loopholes, such as doing tax avoidance to reduce the tax costs incurred. In this research, it was conducted to determine the effect of good corporate governance, ownership, and corporate social responsibility on tax avoidance. This type of quantitative descriptive research with secondary data on the population and research samples uses a purposive sampling method on the research object, namely companies registered on the Indonesian Islamic Stock Index (ISSI) for the 2012 2021 period. Regression analysis was carried out on the type of panel data consisting of 49 companies processed with the help of StataMP 14 software. The results of the study show that audit quality, state ownership and institutional ownership have no effect on tax avoidance, while independen commissioners, ceo compensation, and corporate social responsibility have a significant negative effect, but audit committees have a significant positive effect on tax avoidance. So that from these findings it is still necessary to add measurement proxies and expand the study population in order to obtain more comprehensive results in further studies.NIM.: 1910804003 Muhammad Wahfudin2023-10-05T08:29:20Z2023-10-05T08:29:20Zhttp://digilib.uin-suka.ac.id/id/eprint/60649This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/606492023-10-05T08:29:20ZPENGARUH CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DENGAN CEO POWER SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN YANG LISTING DI INDEKS SRI-KEHATI TAHUN 2017-2021This study aims to determine the effect of Corporate Governance on CSR
disclosure in companies listed on the SRI-KEHATI Index for 2017-2021. This
study also uses a moderating variable, namely CEO Power, to see whether this
variable can moderate the relationship between business expert variables, board
education level, and board age diversity on CSR disclosure. The selection of the
research sample used a purposive sampling method with the final result being 25
companies listed on the SRI-KEHATI Index in the form of unbalance data panels.
The s analysis method used in this research is panel data regression analysis and
Moderated Regression Analysis (MRA) which is measured using Eviews 9
software. The best analysis model chosen in this study is the Random Effect
Model. The results showed that the variables of business experts and board age
diversity had a positive and significant effect on CSR disclosure. On the other
hand, board education level variable has no effect on CSR disclosure. After using
the CEO Power moderating variable, business experts have a negatif and
significant effect on CSR disclosure. As for the educational level of the board and
the diversity of the age of the board has no effect on CSR disclosure.CEO Poweris
unable to moderate the relationship between independent variable on dependent
variable.NIM.: 19108040004 Muskhafifah Zamzatun2023-10-05T08:29:09Z2023-10-05T08:29:09Zhttp://digilib.uin-suka.ac.id/id/eprint/60651This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/606512023-10-05T08:29:09ZFACTORS AFFECTING USAGE AND SATISFACTION OF CLOUD-BASED ACCOUNTING SOFTWARE BY MSMEs IN INDONESIAThis study aims to investigate the factors influencing MSMEs using cloud-based accounting software in Indonesia. This study applies the UTAUT framework with the additional variable of user satisfaction to determine the level of satisfaction of MSMEs after using the software. The author used a combination of purposive, convenience, and snowball sampling methods. The data were collected through questionnaires distributed online using Google Forms. 186 MSMEs participated in the survey. The SEM-PLS analysis procedure was used and examined with WarpPLS 7.0. The findings indicate that BI is greatly impacted by PE and EE. SI has an insignificant effect on BI. A substantial relationship exists between FC, BI, and AU, as well as between AU and the US.NIM.: 19108040008 Ummu Kalsum Sabri2023-10-05T08:29:02Z2023-10-05T08:29:02Zhttp://digilib.uin-suka.ac.id/id/eprint/60652This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/606522023-10-05T08:29:02ZPENGARUH ISLAMICITY PERFORMANCE INDEX DAN GOVERNANCE TERHADAP FRAUD PADA BANK UMUM SYARIAH INDONESIA PERIODE 2017-2021Islamic Commercial Bank are an institution established based on sharia principles. However, the existence of sharia elements does not guarantee that an institution will be free from fraud. This is evidenced by the rampant cases of fraud at Islamic banks during the period 2017 to 2021. Therefore, guidelines to reduce the potential for fraud in Islamic banks are needed. One way that might be used is through the disclosure of Islamicity Performance Index and the application of Corporate Governance. This study aims to analyze the effect of Islamicity Performance Index with proxies of Islamic Income Ratio, Zakat Performance Ratio, Profit Sharing Ratio, Equitable Distribution Ratio and Governance on Fraud in Islamic Commercial Banks. The type of data used in this research is secondary data which is obtained from annual financial reports and good corporate governance reports for 2017-2021. The number of samples obtained is 13 Islamic Commercial Banks with a purposive sampling technique. The data analysis technique used panel data regression with the help of the Eviews 12 statistical tool. The results show that the Zakat Performance Ratio, Profit Sharing Ratio, Equitable Distribution Ratio and Corporate Governance do not affect fraud. Islamic Income Ratio and Profit Sharing Ratio have a significant negative effect on Fraud.NIM.: 19108040010 Rika Fermadani Nelson2023-10-05T08:28:49Z2023-10-05T08:28:49Zhttp://digilib.uin-suka.ac.id/id/eprint/60654This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/606542023-10-05T08:28:49ZPENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PENGHINDARAN PAJAKTax avoidance is one of the ways used by several companies by taking advantage of
the loopholes in the applicable tax regulations, which aim to reduce the amount of the
tax burden that must be paid to the state. This study aims to analyze how the influence
of Good Corporate Governance (GCG) which is proxied by an independent board of
commissioners, institutional ownership, managerial ownership and Corporate Social
Responsibility (CSR) on tax evasion. The type of data used in this study is secondary
data from the company's annual report from 2016-2022. The technique used in this
research is panel data regression. The samples taken were 17 energy sector companies
listed on the Indonesia Stock Exchange (IDX). The results of the study show that
independent board of commissioners and institutional ownership have no effect on tax
avoidance. Managerial ownership and Corporate Social Responsibility (CSR) have
proven to have a negative effect on tax avoidanceNIM.: 19108040016 Anggita Syahrani2023-10-05T08:28:36Z2023-10-05T08:28:36Zhttp://digilib.uin-suka.ac.id/id/eprint/60656This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/606562023-10-05T08:28:36ZPENGARUH STRUKTUR KEPEMILIKAN, KARAKTERISTIK DEWAN PENGAWAS SYARIAH, DAN KESULITAN FINANSIAL PADA STRATEGI PENGHINDARAN PAJAKTax avoidance is a legal manipulation of income that is still in accordance with the provisions of tax laws and regulations to minimize the amount of tax that must be paid by each company. This study aims to analyze the effect of institutional ownership structure, characteristics of the Sharia Supervisory Board (SSB), and financial distress on tax avoidance strategies. The population in this study is comprised of Islamic Commercial Banks and Sharia Business Units registered with the Financial Services Authority in the period 2015 to 2021. Sampling was carried out using the purposive sampling method, so a sample of 11 Islamic Commercial Banks and 20 Islamic Business Units was obtained. This research uses secondary data taken from annual financial reports. The data analysis technique used is the multiple linear regression analysis method, which is processed using the Eviews 12 test tool. The results of this study indicate that the institutional ownership structure and the characteristics of the Sharia Supervisory Board have no effect on tax avoidance strategies. Meanwhile, financial distress have a significant positive effect on tax avoidance strategies.NIM.: 19108040027 Nurma Roudlotul Jannah2023-09-27T01:30:15Z2023-09-27T01:30:15Zhttp://digilib.uin-suka.ac.id/id/eprint/60676This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/606762023-09-27T01:30:15ZPENGARUH GREEN ACCOUNTING, KINERJA LINGKUNGAN, TATA KELOLA PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAANFirm value is the market value or market price applicable to the company’s common shares. Firm value will create prosperity for shareholders if there is an increase in shre prices. In Indonesia there is a lot of environmental pollution by mining companies. The purpose of this study to analyze the effect of green accounting, environmental performance, corporate governance and profitability on firm value. The objects used in this study are mining companies listed on the Bursa Efek Indonesia for the 2014-2021 period. The number of samples in this study were 112 samples consisting of 14 companies with an observation time of 8 years. Tests in the study began with descriptive statistics, the performed classical assumption tests, multiple linear regression analysis and hypothesis testing using SPSS version 24 as a test tool. The results of thus study indicare that green accounting, independent board of commissioners and profitability have a positive effect on firm value. Environmental performance has a negative effect on firm value. The audit committee has no effect on firm value.NIM.: 19108040118 Anis Al Enung Nurjanah2023-09-27T01:26:30Z2023-09-27T01:26:30Zhttp://digilib.uin-suka.ac.id/id/eprint/60674This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/606742023-09-27T01:26:30ZPENGARUH INDEKS MAQASID SYARIAH, STRUKTUR MODAL, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAANThere are three objectives of the establishment of a company, namely to get large profits, benefit shareholders, and finally to create a company value. The value of a company is an investor's point of view about the success of a company with stock prices as an indicator. In addition, to gain interest from investors, a company must pay attention to the profit factor. In this case, the company is an Islamic Commercial Bank, therefore sharia principles must be considered. Sharia principles in the company can be seen from Maqasid Syariah. The purpose of this study is to analyze the effect of the Maqasid Shariah Index, Capital Structure, Profitability on Firm Value. The objects used in this study are Islamic Commercial Banks registered with OJK 2017-2021. The samples taken were as many as 55 observations. Data were observed using SPSS 24 software. Descriptive statistical analysis and multiple linear analysis were performed. The results of this study indicate that Capital Structure has a significant positive effect on Firm Value. Meanwhile, the Maqasid Shariah Index and Profitability have no significant effect on Firm ValueNIM.: 19108040103 Astri Melenia Kusuma Lestari2023-09-27T01:24:38Z2023-09-27T01:24:38Zhttp://digilib.uin-suka.ac.id/id/eprint/60673This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/606732023-09-27T01:24:38ZPENGARUH SISTEM PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, DAN KETAATAN PERATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN ETIKA KERJA SEBAGAI VARIABEL MODERASI (STUDI KASUS PEMERINTAH PROVINSI DAERAH ISTIMEWA YOGYAKARTA)This study aims to determine the effect of the internal control system, appropriateness of compensation, and compliance with accounting regulations on the tendency of accounting fraud with work ethics as a moderating variable. This study used a sample of 105 respondents from the State Civil Apparatus (ASN) who worked in the financial sector at the Special Region of Yogyakarta Provincial Government Service. Data analysis in this study used the SEM (Structural Equation Modeling) method using the SmartPLS application. The results of this study indicate that the internal control system and the suitability of compensation have a negative influence on the tendency of accounting fraud. As for compliance with accounting regulations, it does not affect the tendency of accounting fraud. Meanwhile, the work ethics variable shows that it cannot moderate the internal control system, the appropriateness of compensation, and compliance with accounting regulations on the tendency of accounting fraud.NIM.: 19108040101 Jihan Sania2023-09-27T01:22:11Z2023-09-27T01:22:11Zhttp://digilib.uin-suka.ac.id/id/eprint/60672This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/606722023-09-27T01:22:11ZPENGARUH GCG, CSR, LEVERAGE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (STUDI KASUS PERUSAHAAN YANG TERDAFTAR DALAM INDEKS IDX BUMN 20 TAHUN 2017-2021)BUMN are business entities that are wholly or mostly state-owned through direct participation in separated state assets. In increasingly fierce global competition, companies are competing to increase their competitiveness in various fields in order to attract investors to invest. This study aims to describe the effect of GCG, CSR, leverage, and profitability on firm value. The theory used is legitimacy theory, agency theory and stakeholder theory. This study uses panel data regression analysis method. The sample used was 12 companies listed on the IDX BUMN 20 Index for the 2017-2021 period which were collected using the purposive sampling method. The results show that the variables of the board of directors, audit committee, and profitability have a positive effect on firm value. Meanwhile, institutional ownership, CSR, and leverage have a negative effect on firm value.NIM.: 19108040095 Nisa’ul Masruroh2023-09-27T01:19:24Z2023-09-27T01:19:24Zhttp://digilib.uin-suka.ac.id/id/eprint/60671This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/606712023-09-27T01:19:24ZPENGARUH PENGHINDARAN PAJAK (TAX AVOIDANCE), KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP BIAYA UTANGThis study aims to examine the effect of tax avoidance, institutional ownership and profitability on the cost of debt. The population of this study is all companies listed on the Jakarta Islamic Index (JII) for 2017-2021, totaling 46 companies. However, after purposive sampling, a sample of 12 companies was obtained. The data used is secondary data in the form of annual financial reports obtained from the official website https://www.idx.co.id/id. The data analysis technique uses descriptive statistics, classical assumption test and multiple linear regression tests processed through the IBM SPSS 26 program. Partial test results show that tax avoidance has a positive effect on the cost of debt, institutional ownership has a negative effect on costs, profitability has a negative effect on the cost of debt and simultaneously affect the cost of debt.NIM.: 19108040094 Aizatul Maghfiroh2023-09-27T01:17:37Z2023-09-27T01:17:37Zhttp://digilib.uin-suka.ac.id/id/eprint/60670This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/606702023-09-27T01:17:37ZPENGARUH TEKNOLOGI INFORMASI, PENGELOLAAN KEUANGAN DAERAH DAN GOOD GOVERNANCE TERHADAP PENGANGGARAN PEMERINTAH DAERAH (STUDI PADA KABUPATEN LOMBOK BARAT NUSA TENGGARA BARAT)The purpose of this study was to test the hypothesis and producing the empirical evidence on the influence of information technology, regional financial management, and good governance on local government budgeting. This study involved 84 respondents consisting of the head of finance subdivision, program head of subdivision, and accounting/finance staff of SKPD in West Lombok Regency. The data were analyzed by using the linear analysis method through SPSS 22 program. The results showed that information technology, regional financial management and good governance have a positive effect on the local government performance.NIM.: 19108040083 Ronaldi2023-09-15T03:17:50Z2023-09-15T03:17:50Zhttp://digilib.uin-suka.ac.id/id/eprint/60347This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/603472023-09-15T03:17:50ZPENGARUH SHARIA COMPLIANCE DAN GOOD CORPORATE GOVERNANCE TERHADAP KEPUTUSAN AKTIVITAS HEDGING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2020This study aims to analyze the effect of sharia compliance and good corporate governance on company decisions in the use of hedging in companies listed on the IDX for the 2013-2020 period. This study has a sample of 13 companies listed on the IDX and meets certain criteria with purposive sampling method. Data analysis in this study used logistic regression which was processed using Eviews
10. The results showed that board independent and institutional ownership have a positive influence on the company's decision to use hedging, while sharia compliance and committee audit have no influence on hedging decisions in a company.NIM.: 17108040050 Devyanin Sitta Ramdhani2023-09-15T02:53:32Z2023-09-15T02:53:32Zhttp://digilib.uin-suka.ac.id/id/eprint/60340This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/603402023-09-15T02:53:32ZTECHNOLOGY ACCEPTANCE MODEL (TAM) DAN NIAT GENERASI MUDA UNTUK BERINVESTASI DI UMKM MELALUI PLATFOM SECURITIES CROWDFUNDINGThis study aims to empirically test whether young Indonesians intend to use and invest in MSMEs through securities crowdfunding platforms.. This research is a descriptive quantitative research using SEM-PLS approach to analyze variables multivariately. Using the technology acceptance model (TAM) framework and adding new variables in the form of risk perception. The purposive sampling technique was used for sampling with respondents of students of the Faculty of Economics and Islamic Business UIN Sunan Kalijaga Yogyakarta ranging from Class of 2015 to Class of 2022. The number of samples obtained and can be analyzed is 178 people. Data processing using SmartPLS 4.0.
The results of this study indicate that 4 of the 5 hypotheses proposed are accepted and there is 1 that is rejected. (1) Perceived convenience has a positive and significant effect on perceived usefulness, (2) perceived usefulness has a positive and significant effect on user attitudes, (3) perceived convenience has a positive effect on user attitudes, (4) perceived risk has a positive and significant effect on user attitudes, (5) attitudes have a positive effect on usage behavior.
The findings of this study reveal that risk perception has no negative effect on user attitudes. This shows that the risk aversion theory that researchers use is not supported and shows that the younger generation of Indonesia, especially students of the Faculty of Economics and Islamic Business at UIN Sunan Kalijaga Yogyakarta, dare to take the risk of investing in securities crowdfunding platforms even though they are still immature and in the development stage.NIM.: 16840042 Mohammad Asrofi, S.Fil.2023-09-15T02:46:35Z2023-09-15T02:46:35Zhttp://digilib.uin-suka.ac.id/id/eprint/60338This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/603382023-09-15T02:46:35ZPENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, UKURAN PERUSAHAAN DAN RISIKO BISNIS TERHADAP EARNING PER SHARE DAN DEBT TO EQUITY RATIO SEBAGAI VARIABEL MODERASI
(STUDI DI PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA 2012 – 2021)Earning Per Share is an important factor in the valuation of a company. Earning Per Share that tends to be stable is preferred by investors which indicates that the company's performance is good. The purpose of this study was to determine the role of debt policy proxied by Debt to Equity Ratio in moderating the effect of Institutional Ownership, Profitability, Company Size and Business Risk on Earning Per Share in Property and Real Estate companies listed on the Indonesia Stock Exchange in 2012-2021. The sampling technique used purposive sampling technique. The analysis technique used is panel data regression with Eviews 12 software. The results of this study indicate that Institutional Ownership, Profitability projected by ROA and Company Size have an influence on Earning Per Share. While Business Risk and Debt to Equity Ratio have no influence. In addition, Debt to Equity Ratio is able to strengthen the effect of Profitability projected by ROA on Earning Per Share and weaken the effect of Company Size on Earning Per Share. However, there is no effect for Institutional Ownership and Business Risk on Earning Per Share. This study supports Signaling Theory and Trade Off Theory but does not support Agency Theory and Pecking Order Theory.NIM.: 16840036 Ahmad Robinson2023-09-15T02:40:45Z2023-09-15T02:40:45Zhttp://digilib.uin-suka.ac.id/id/eprint/60337This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/603372023-09-15T02:40:45ZPENGARUH KEBIJAKAN DIVIDEN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SUB SEKTOR MAKANAN & MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2022This study aims to determine the effect of dividend policy and profitability on the value of manufacturing companies listed on the Indonesian Stock Exchange (IDX) in the food and beverage sub sector for the 2013-2022 period. The independent variables in this study are dividend policy and profitability, and the dependent variable is firm value. The sample in this study were 10 companies in the food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2022. In this study , secondary date were collected using panel data regression analysis techniques. The results of this study indicate that simultaneously) dividend policy and profitability affect firm value. partially (Individually) shows the result that dividend policy has a negative significant effect on firm value and profitability has a positive and significant effect on firm value.NIM: 16840016 Siti Rahmah Sembiring2023-09-15T02:15:27Z2023-09-15T02:15:27Zhttp://digilib.uin-suka.ac.id/id/eprint/60335This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/603352023-09-15T02:15:27ZPENGARUH NON-PERFORMINGFINANCING, FINANCING TO DEPOSIT RATIO, GOOD CORPORATE GOVERNANCE, DAN RETURN ON ASSETTERHADAP CADANGAN KERUGIAN PENURUNAN NILAI (STUDI PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2015-2022)Allowance for Impairment Losses is an allocation of funds formed when the
carrying value of a financial asset declines below its initial carrying value. The
purpose of this study is to understand how Non Performing Financing, Financing
to Deposit Ratio, Good Corporate Governance, and Return on Asset affect the
Allowance for Impairment Losses at Islamic commercial banks in 2015 2022. The
independent variables in this study are NPF, FDR, GCG and ROA, and the
dependent variable is CKPN. The samples in this study were 108 in 15 Islamic
commercial banks in Indonesia registered with the Financial Services Authority
(OJK) in 2015 2022. In this study, secondary data were collected usi ng panel
data regression analysis techniques. The results of the study indicate that together
(simultaneously), NPF (Non Performing Financing), FDR (Financing to Deposit
Ratio), GCG (Good Corporate Governance), and ROA (Return on Asset) affect
CKPN (Reserv e for Impairment Losses). As well as partially (individually) shows
the results that NPF has no influence on CKPN, FDR has a positive and
significant influence on CKPN, GCG has a negative and significant influence,
ROA has a positive and significant influe nce on CKPN.NIM.: 16840013 Mustika Sari2023-07-14T01:56:07Z2023-07-14T01:56:07Zhttp://digilib.uin-suka.ac.id/id/eprint/59418This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/594182023-07-14T01:56:07ZPENGARUH KEPEMILIKAN ASING, KEPEMILIKAN DOMESTIK DAN KEPEMILIKAN PEMERINTAH TERHADAP PENGAMBILAN RISIKO PERUSAHAANThis research is motivated by the inconsistency of the results of previous studies regarding the influence of ownership structures, both foreign, domestic and government, in making risky decisions. This study aims to examine and analyze the effect of foreign ownership, domestic ownership and government ownership on risk taking of companies registered at IDX-MES BUMN 17. The method used in this study is purposive sampling with the criteria set by the researcher resulting in 13 companies that are registered consistently during 2021. Through model feasibility testing, this study uses the Random Effect Model as the best model in research with the help of the Eviews 12 test tool. The results of this study indicate that foreign ownership variables affect corporate risk taking. Meanwhile, domestic ownership and government ownership do not affect corporate risk taking.NIM.: 19108040116 Sheno Bayu Murti2023-07-14T01:55:40Z2023-07-14T01:55:40Zhttp://digilib.uin-suka.ac.id/id/eprint/59402This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/594022023-07-14T01:55:40ZPENGARUH GOOD CORPORATE GOVERNANCE DAN MANAJEMEN RISIKO TERHADAP KINERJA KEUANGAN PERUSAHAAN LAYANAN PERDAGANGAN DAN INVESTASI YANG TERDAFTAR DI ISSIThis study aims to analyze the effect of Good Corporate Governance and risk management on the financial performance of case study companies in trading and investment service companies. The population of this study are companies listed on the Indonesian Sharia Stock Index (ISSI) for 2020-2021. Sampling was carried out using purposive sampling method so that a total sample of 230 observations was obtained. The data used in this study is an annual report from the company's official website. This research is a quantitative panel data regression study using the Eviews application version 12. The results show that Good Corporate Governance has a significant positive effect on disclosure of Return on Assets (ROA), credit risk has a significant negative effect on Return on Assets (ROA), while activity risk and liquidity risk has no effect on Return on Assets (ROA).NIM.: 19108040081 Nurul Nur Azizah2023-07-12T02:15:14Z2023-07-12T02:15:14Zhttp://digilib.uin-suka.ac.id/id/eprint/59398This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/593982023-07-12T02:15:14ZPERAN KOMPLEKSITAS OPERASI SEBAGAI MODERASI ATAS
PENGARUH AUDIT TENURE, REPUTASI AUDITOR, DAN UKURAN
PERUSAHAAN PADA KUALITAS AUDITAudit quality is an auditor's potential to identify and reveal weaknesses in his client's accounting system. This study aims to analyze how the complexity of operations as a moderator of the effect of audit tenure, auditor reputation and firm size on audit quality. Sampling was carried out using a purposive sampling method of 45 companies, with a population of manufacturing companies indexed by ISSI for the 2017-2021 period. This research uses secondary data taken from annual reports. The data analysis technique used was logistic regression analysis which was processed using the Eviews 12 test. The results of this study indicate that audit tenure and firm size have a negative effect on audit quality, while auditor reputation has no effect on audit quality. Furthermore, operational complexity can moderate (weaken) the relationship between audit tenure and auditor reputation and audit quality. On the other hand, operational complexity can moderate (strengthen) the relationship between firm size and audit quality.NIM.: 19108040029 Marfiah Al Mudayanni2023-07-12T02:15:10Z2023-07-12T02:15:10Zhttp://digilib.uin-suka.ac.id/id/eprint/59399This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/593992023-07-12T02:15:10ZPENGARUH ROTASI AUDIT, AUDIT TENURE, FEE AUDIT DAN UKURAN PERUSAHAAN KLIEN TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA PERIODE 2017-2021Audit quality is the ability of the auditor to be able to detect and disclose violations that occur in the client's accounting system. There are several factors that can affect audit quality, namely audit rotation, audit tenure, audit fees and company size. This study aims to analyze the effect of audit rotation, audit tenure, audit fees and company size on audit quality. The population used in this study are all manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for 2017-2021. Sampling used a purposive sampling technique in order to obtain 59 manufacturing companies that match the research criteria. The data analysis technique used logistic regression with the help of e-views 12 software. The results showed that audit rotation, audit tenure and audit fees had no effect on audit quality. Company size have a positive effect on audit quality.NIM.: 19108040031 Noverina Pretty Afrida2023-07-12T02:15:03Z2023-07-12T02:15:03Zhttp://digilib.uin-suka.ac.id/id/eprint/59400This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/594002023-07-12T02:15:03ZPENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, AUDIT QUALITY, DAN OPINION SHOPPING TERHADAP OPINI AUDIT GOING CONCERN (PADA SEKTOR ANEKA INDUSTRI PERIODE 2017-2021)Going concern audit opinion is an auditor's assessment indicating that a company cannot maintain its business. This assessment has an impact on the loss of public confidence in the company's image. The purpose of this study is to analyze and provide empirical evidence regarding the effect of liquidity, profitability, leverage, company size, audit quality, and opinion shopping on acceptance of going concern audit opinions in various industrial sector companies listed on the Indonesia Stock Exchange in 2017-2021. The type of data used in this research is secondary data. This study used a purposive sampling technique with a total sample of 24 companies, with logistic regression analysis using EViews 12. The results of this study indicate that the variables of liquidity and profitability have a negative effect on acceptance of going concern audit opinions. Meanwhile, the variables leverage, firm size, audit quality, and opinion shopping have no effect on acceptance of going concern audit opinions. The results of this study can become a reference for plans and policies in the company so that conditions remain stable for the sustainability of the company and can be used as a reference for further researchers.NIM.: 19108040046 Lathifah Zahra2023-07-12T02:14:57Z2023-07-12T02:14:57Zhttp://digilib.uin-suka.ac.id/id/eprint/59401This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/594012023-07-12T02:14:57ZANALISIS DAMPAK PRAKTIK GREEN BANKING DALAM MENINGKATKAN KINERJA LINGKUNGAN, KEUANGAN, DAN OPERASIONAL PADA SEKTOR PERBANKAN DI INDONESIAGreen banking is a form of responsibility or responsibility of the banking sector in an effort to preserve the environment. The commitment to implementing green banking in the Indonesian banking sector has been implemented by banks in Indonesia. This study aims to determine the effect of green banking in efforts to improve environmental, financial and operational performance. The method used in this study is SEM-PLS, the data used is primary data obtained through distributing questionnaires. This study used a sample of 115 from a population of bank employees in the banking sector in Indonesia. This study found that green banking has a significant positive impact on environmental, financial and operational performance.NIM.: 19108040063 Aqid Ordaen Uhbah2023-07-03T04:20:06Z2023-07-03T04:20:06Zhttp://digilib.uin-suka.ac.id/id/eprint/59395This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/593952023-07-03T04:20:06ZPENGARUH PENGENDALIAN INTERNAL, WHISTLEBLOWING SISTEM DAN KOMPETENSI APARATUR TERHADAP PENCEGAHAN KECURANGANThis thesis is the result of research that describes the effect of internal control, whistleblowing and apparatus competence on prevention at the Regional Financial Management Board. This research has an impact on a phenomenon of increasing fraud cases that occur in the public sector in Indonesia. In order to prevent an increase in fraudulent acts, it can be done by improving the internal control system owned by the agency. In addition, the existence of a recovery system can also prevent acts of fraud.
The formulation of the problem in this study is (1) can internal control affect the prevention of fraud at the Regional Financial and Asset Management Agency? (2) can whistleblowing affect the prevention of fraud at the Regional Financial and Asset Management Agency?, (3) does apparatus competence does not affect fraud prevention at the Regional Financial and Asset Management Agency?
In this study using a quantitative approach with descriptive methods. The analytical method used is Multiple Linear Regression Analysis using the STATA 14 analysis test tool. The sampling technique used is saturated sample. The respondents of this research were 159 respondents.
The results of this study indicate that (1) Internal control has a significant positive effect on fraud prevention, (2) Whistleblowing has a significant positive effect on fraud prevention, (3) Officer competence has a significant positive effect on fraud prevention.NIM.: 19108040013 Santi Dwi Pramesti2023-07-03T03:34:35Z2023-07-03T03:34:35Zhttp://digilib.uin-suka.ac.id/id/eprint/59377This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/593772023-07-03T03:34:35ZPENGARUH INTELLECTUAL CAPITAL, WORKING CAPITAL, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI ISSI 2016-2021Company value is the investor's perception of the company's success rate related to the stock price. The COVID-19 pandemic has caused many companies to evaluate their performance. The company seeks to optimize the effectiveness and efficiency of its capital as well as all company assets to increase its value. The aim of this study is to analyze the effect of intellectual capital, working capital, and company size on company value. The object used in this study is mining companies listed on the ISSI 2016–2021. Based on this population, a sample of 24 companies was taken. The number of observations used was 144. The type of data used is panel data, with data processing using STATA 14.2 software. Descriptive statistical analysis and multiple regression analysis with panel data were carried out. The results of this study indicate that intellectual capital has a significant positive effect on company value. Working capital and company size have no significant effect on company value.NIM.: 19108040086 Alisa Rizka Melati2023-06-27T04:50:09Z2023-06-27T04:50:09Zhttp://digilib.uin-suka.ac.id/id/eprint/59327This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/593272023-06-27T04:50:09ZPENGARUH INOVASI, TEKNOLOGI DAN JAMINAN PRODUK HALAL TERHADAP SMEs PERMORMANCE DI ERA POST PANDEMIC DEGAN GOVERNMENT SUPPORT SEBAGAI MODERASIThis research is a quantitative research that aims to determine the effect of innovation, information technology, halal product assurance (JPH) on the performance of MSMEs with government support as moderation. This research is motivated by the phenomenon of the covid 19 pandemic that has occurred since 2019 which has caused various impacts, one of which has occurred in the MSME economic sector. This study uses primary data originating from MSME actors who are processed in the DIY area, data is collected using an online questionnaire which then uses the smartPLS 4 software. The results of this study show that: 1). Innovation and technology have a positive effect on MSME performance; 2) Halal Product Assurance (JPH) does not show positive results so it does not have a significant effect on the performance of MSEs; 3) Government support does not lead to positive results or does not moderate the relationship between innovation, information technology, and (JPH).NIM.: 18108040078 M Happy Mudzakkir2023-06-27T04:46:51Z2023-06-27T04:46:51Zhttp://digilib.uin-suka.ac.id/id/eprint/59326This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/593262023-06-27T04:46:51ZPENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, SANKSI PERPAJAKAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PEMBAYARAN WAJIB PAJAK ORANG PRIBADI TAHUN 2022This study aims to test empirically whether the modernization of the tax
administration system, tax sanctions, and taxpayer awareness affect individual
taxpayer compliance. The background of this research is due to the low level of
taxpayer compliance in Indonesia. The type of research in this study is
quantitative with primary data using survey methods by distributing
questionnaires. Sampling in this study using a purposive sampling method, based
on predetermined criteria as many as 110 respondents were used as samples. The
results of this study prove that the modernization of the tax administration system,
tax sanctions, and taxpayer awareness have a positive effect on individual
taxpayer compliance.NIM.: 18108040072 Isti Anatul Mustafidah2023-05-17T01:53:45Z2023-05-17T01:53:45Zhttp://digilib.uin-suka.ac.id/id/eprint/58665This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/586652023-05-17T01:53:45ZFAKTOR INTERNAL DAN FAKTOR EKSTERNAL YANG MEMPENGARUHI EFISIENSI PENGGUNAAN DANA PEMERINTAH (STUDI KASUS PADA KABUPATEN/KOTA DIY DAN JAWA TENGAH TAHUN 2015-2021)This study aims to determine internal and external factors that affect the efficiency of using local government funds from 2015 to 2021. The purpose of this study was based on problems in the regional governments of Yogyakarta and Central Java that experienced fluctuations in Regional Original Income (PAD), the contribution of intergovernmental revenue to the total revenue of the region is largest, and its less resposive serves the complaints of the community. The efficiency of the use of local government funds themselves is influenced by internal and external factors. Internal factors in this study are regional wealth, regional expenditure, intergovernmental revenue, and BPK audit opinions. Meanwhile, external factors are inflation, population growth, and Gross Regional Domestic Product (GRDP). The data used is secondary data. The analysis method used is OLS with the right research model being FEM. The dependent variable is the efficiency of the use of local government funds with independent variables being regional wealth, regional expenditure, intergovernmental revenue, BPK audit opinions, inflation, population growth, and Gross Regional Domestic Product (GRDP). The results showed that regional wealth, population growth, GRDP had a significant positive effect on the efficiency of using local government funds. Intergovernmental revenue has a significant negative effect. Regional spending, CPC audit opinions, and inflation have an insignificant positive effect on the efficiency of the use of local government funds.NIM.: 19108040110 Dewi Aprinda2023-05-17T01:51:24Z2023-05-17T01:51:24Zhttp://digilib.uin-suka.ac.id/id/eprint/58664This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/586642023-05-17T01:51:24ZPENGARUH KEMAMPUAN MANAJERIAL DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN CSR DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MEDIASI: STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021This study aims to analyze the factors that can influence CSR disclosure using two variables, namely managerial ability and financial performance. This study also aims to determine the indirect effect through the mediating role of the good corporate governance variable. The approach used in this research is quantitative. The type of research data is secondary which is taken with purposive sampling technique. The sample in this study were coal mining companies listed on the IDX. The data analysis technique uses the PLS-SEM method with the SmartPLS v.4.0 test tool. The results of this study indicate that managerial ability has a positive and significant effect on CSR disclosure. Meanwhile, financial performance is considered to have no influence on CSR disclosure. Indirectly, this study confirms that the good corporate governance variable is able to mediate the relationship between financial performance and CSR disclosure. However, the good corporate governance variable is not able to show its mediating role in the relationship between managerial ability and CSR disclosure. The results of this study have implications for the theoretical development of CSR in corporate policy. In addition, the optimization of CSR in the company is supported by its effective and efficient governance.NIM.: 19108040109 Alifia Nur Zaida2023-05-17T01:49:27Z2023-05-17T01:49:27Zhttp://digilib.uin-suka.ac.id/id/eprint/58663This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/586632023-05-17T01:49:27ZPENGARUH KEMUDAHAN DAN KEBERMANFAATAN TERHADAP KEPATUHAN WAJIB PAJAK ONLINE (STUDI KASUS PADA SAMSAT DI KABUPATEN SLEMAN)Tujuan dari penelitian ini adalah untuk menguji hipotesis dan menghasilkan bukti empiris mengenai pengaruh kemudahan dan kebermanfaatan terhadap kepatuhan wajib pajak online kendaraan bermotor. Penelitian ini menggunakan sampel sebanyak 109 responden. Responden dalam penelitian ini adalah wajib pajak kendaraan bermotor yang membayar pajak pada SAMSAT di Kabupaten Sleman. Data dianalisis menggunakan metode analisis regresi linier berganda dengan bantuan program SPSS. Hasil penelitian ini menunjukkan bahwa kemudahan dan kebermanfaatan berpengaruh positif signifikan terhadap kepatuhan wajib pajak online kendaraan bermotor.NIM.: 19108040093 Luluk Ilfathiana2023-05-17T01:46:30Z2023-05-17T01:46:30Zhttp://digilib.uin-suka.ac.id/id/eprint/58662This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/586622023-05-17T01:46:30ZPENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE DAN GROWTH TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI JII PERIODE 2017-2021 DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASIThe success of a company can be measured from its financial performance.
Financial performance is used as a reference material for future profit planning.
The financial performance of companies in Indonesia in the last three years has
fluctuated. The main cause of the decline in financial performance is the Covid-19
pandemic. This study aims to determine the effect of good corporate governance,
leverage and growth on the company's financial performance with corporate
social responsibility as a moderating variable. This study used a sample of 13
companies listed on the Jakarta Islamic Index for the 2017-2021 period. The data
in this study used panel data and was assisted by eviews 10 software. The results
showed that good corporate governance had no significant effect on financial
performance. Meanwhile, leverage and growth have a significant effect on
financial performance. Corporate social responsibility shows that it does not
strengthen good corporate governance, leverage and growth on financial
performance.NIM.: 19108040088 Diajeng Aminah Marwamuna2023-05-17T01:39:06Z2023-05-17T01:39:06Zhttp://digilib.uin-suka.ac.id/id/eprint/58660This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/586602023-05-17T01:39:06ZPENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI DAN BURSA MALAYSIA)This study aims to determine how the performance of manufacturing companies listed on the IDX and the Malaysian Stock Exchange is influenced by corporate social responsibility and company characteristics. The method used in this study is the quantitative method, namely descriptive statistical tests, model estimation tests, classical assumption tests, and hypothesis testing. The sampling method used is purposive sampling. This study proves that disclosure of corporate social responsibility has a negative effect on company performance which is proxied by ROA, but has no impact on Tobin's q. company characteristic variable proxied by leverage has a negative effect on firm performance proxied by ROA, but has no impact on Tobin's q. company age has no impact on company performance variables that are proxied by ROA and Tobin's q.NIM.: 19108040080 Riris Dwi Anastia2023-05-17T01:36:58Z2023-05-17T01:36:58Zhttp://digilib.uin-suka.ac.id/id/eprint/58659This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/586592023-05-17T01:36:58ZIMPLEMENTASI AUDIT SYARIAH PADA LEMBAGA AMIL ZAKAT INFAQ DAN SHADAQAH MUHAMMADIYAH KABUPATEN TEGAL JAWA TENGAHIn 2022, misappropriation and misuse of zakat, infaq and alms funds often occur, it was recorded that 2 philanthropic institutions were caught in cases of embezzlement of funds, including Aksi Cepat Tanggap (ACT) and Baznas, South Bengkulu Regency. This action makes people who will deposit and distribute in other zakat management institutions worry about embezzlement of funds. This study aims to review and see how the presentation of financial reports and the implementation of sharia audits in zakat management institutions, especially in Lazismu, Tegal Regency. This study used qualitative methods, the data obtained were obtained through observation and interviews with managers and the financial division of Lazismu Tegal Regency. The results of the study show that the financial reports presented by Lazismu Tegal Regency are in accordance with the provisions of PSAK 109 regarding presentation and disclosure, besides that Lazismu Tegal Regency has also implemented financial audits and sharia audits. The financial audit of Lazismu Tegal Regency was carried out by the Public Accounting Firm Abdul Hamid and colleagues, while the sharia audit was carried out by the Tegal Regency Ministry of Religion.NIM.: 19108040062 Ahmad Ahdan Kamal2023-05-17T01:34:51Z2023-05-17T01:34:51Zhttp://digilib.uin-suka.ac.id/id/eprint/58658This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/586582023-05-17T01:34:51ZPENGARUH PERILAKU KARYAWAN TERHADAP KINERJA KARYAWAN DENGAN LINGKUNGAN KERJA SEBAGAI VARIABEL MODERASI (STUDI PADA KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH NURI PROVINSI JAWA TIMUR)This study aims to reveal employee behavior with social relationship variables, skills, work motivation, and self-efficacy in influencing employee performance. Work environment as a moderating variable in disclosing employee behavior in influencing employee performance. The method used is a quantitative method with primary data taken through questionnaires distributed to KSPPS Nuri employees in East Java Province. This study used all 163 KSPPS Nuri employees in East Java Province as the sample. The results of the study show that social relationships have no significant effect on the performance of KSPSS Nuri employees in East Java Province. Skill has a positive and significant influence on the performance of KSPSS Nuri employees in East Java Province. Work motivation has a positive and significant influence on the performance of KSPSS Nuri employees in East Java Province. Self efficacy does not have a significant effect on the performance of KSPSS Nuri employees in East Java Province. The work environment partially does not moderate social relationships, skills, work motivation and self-efficacy on the performance of KSPSS Nuri employees, East Java Province. However, the work environment can moderate the relationship between work motivation and KSPPS Nuri East Java employee performance at an alpha level of 10%.NIM.: 19108040056 Moh Museiri2023-05-17T01:31:34Z2023-05-17T01:31:34Zhttp://digilib.uin-suka.ac.id/id/eprint/58657This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/586572023-05-17T01:31:34ZANALISIS PENGARUH FINANCIAL ARCHITECTURE DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASIThe company value is an indicator of how the market perceives the company so that good corporate governance and management is needed in order to create high corporate value. This study aims to analyze and explain the effect of financial architecture (with three variabels, namely capital structure, ownership structure, and corporate governance) and intellectual capital on firm value either directly or indirectly with financial performance as a mediating variable. This research was conducted on infrastructure, utilities and transportation sub-sector companies registered with ISSI during the 2019-2021 period. The data used is in the form of quantitative data and secondary data obtained from the official website of the sample companies and data from IDX. The data analysis technique uses the SEM-PLS method based on variance or Partial Least Square (PLS). Data analysis adopted the SmartPLS application version 3.0. The results of the study show that capital structure has a significant negative effect on financial performance and firm value. Meanwhile, ownership structure, corporate governance, and intellectual capital have a significant positive effect on financial performance. In addition, it was found that only intellectual capital and financial performance had a significant positive effect on firm value. Corporate governance and ownership structure are proven to be unable to influence company value. Then financial performance mediates the relationship between capital structure, ownership structure, corporate governance, and intellectual capital on firm value. This is because the coefficient of the indirect relationship is greater than the indirect relationship.NIM.: 19108040055 Nur Fitri Sadida Ipaenin2023-05-17T01:16:48Z2023-05-17T01:16:48Zhttp://digilib.uin-suka.ac.id/id/eprint/58655This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/586552023-05-17T01:16:48ZPENGARUH AKUNTABILITAS, TRANSPARANSI DAN EFISIENSI TERHADAP KINERJA KARYAWAN PT. GENDHIS MULTI MANISAccountability is a responsibility carried out with the aim of preventing manipulative behavior by an employee. Transparency is an activity carried out by a leader in conveying information to an employee. Efficiency is an activity carried out to get results in accordance with company targets with good quality employee performance. In this study aims to determine the effect of accountability, transparency and efficiency on employee performance. The method used is SEM with primary data obtained from distributing questionnaires. The sample used in this study was 102 of the performance population of employees of PT. Gendhis Multi Manis. This study found that efficiency has a significant positive effect on employee performance, while accountability and transparency have no effect on employee performance.NIM.: 19108040047 Nuriana Tadzkiroh2023-05-17T01:12:37Z2023-05-17T01:12:37Zhttp://digilib.uin-suka.ac.id/id/eprint/58654This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/586542023-05-17T01:12:37ZPENGARUH LOSS AVERSION, OVERCONFIDENCE, DAN HERDING BEHAVIOR TERHADAP PENGAMBILAN KEPUTUSAN INVESTASI SAHAM DENGAN RISK PERCEPTION SEBAGAI VARIABEL MODERASIThis study aims to examine the influence of behavioral factors elicited by each individual psychologically consisting of loss aversion, overconfidence and herding behavior on stock investment decision making in the Indonesian capital market with the role of moderating risk perceptions. Quantitative methods were used in this study and data collection used questionnaires distributed online and offline, and 406 responses were collected. The analytical method used in this study is Partial Least Square Structural Equation Modeling (PLS-SEM) using the WarpPLS 7.0 application. The results showed that overconfidence and herding behavior had a significant positive effect on stock investment decision making, while loss aversion had no significant effect on investment decisions. Then it was found that the role of risk perception was able to moderate the relationship between overconfidence and herding behavior on investment decisions, while risk perception did not moderate the relationship between loss aversion and investment decisions.NIM.: 19108040035 Fara Desti Syesarani2023-05-17T01:06:07Z2023-05-17T01:06:07Zhttp://digilib.uin-suka.ac.id/id/eprint/58653This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/586532023-05-17T01:06:07ZGOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN, DAN TRANSAKSI PIHAK BERELASIThis research is aimed to analyze the effect of goog corporate governance
(proportion of independent commissioners and audit committees) and company
characteristics (level of diversification and profitability) on related party
transactions and disclosure. This research uses quantitative approach and panel
data regression analysis. The selection of research data samples used a purposive
sampling method with criteria set by the researcher resulting in 31 mining
companies from 2018 – 2021. The results of this study indicate that proportion of
independent commissioners, audit committees, and profitability has no effect on
the related party transactions and disclosure. The results of the next variables,
namely the level of diversification show a positive significant effect on related
party transactions and disclosure.NIM.: 19108040001 Fahrotun Nabila2023-05-15T05:53:14Z2023-05-15T05:53:14Zhttp://digilib.uin-suka.ac.id/id/eprint/58581This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/585812023-05-15T05:53:14ZDETERMINAN ARUS KAS OPERASI DI MASA DEPAN
(STUDI EMPIRIS PADA PERUSAHAAN CONSUMER GOOD YANG TERDAFTAR DI BEI TAHUN 2016-2020)The existence of financial information contained in the financial statements is still believed to be a reliable means by users to reduce the phenomena of uncertainty in the company's performance in the future. This study aims to determine how the influence of net profit, gross profit, depreciation expense changes, changes in receivables, and changes in inventories on the future operating cash flow of consumer goods sector manufacturing companies for the period 2016 - 2020.
This type of research is quantitative research with the final sample number is 41 companies based on purposive sampling. Data analysis techniques used are descriptive statistical analysis and regression analysis of panel data processed using Eviews10 data processing program.
The results of the analysis showed variable net income (X1) and gross profit (X2) have a significant positive influence on future operating cash flows. While the variable changes in inventories (X4) has a significant negative influence and other variables, namely changes in depreciation (X3) and changes in receivables (X5) do not affect future operating cash flows.NIM.: 17108040080 Ahmad Anjany Muchshy2023-04-18T02:41:04Z2023-04-18T02:41:04Zhttp://digilib.uin-suka.ac.id/id/eprint/58075This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/580752023-04-18T02:41:04ZANALISIS PERBANDINGAN PROFITABILITAS DAN LIKUIDITAS PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) SEBELUM DAN PADA SAAT PANDEMI COVID-19This study aims to analyze the comparison of profitability and liquidity in health sector companies listed on the Indonesian Sharia Stock Index (ISSI) before and during the Covid-19 pandemic. The variables used are return on assets, return on equity, current ratio, and cash ratio. The research sample consisted of 11 companies that were consistently listed on the Indonesian Sharia Stock Index (ISSI) for the 2017-2021 period which were collected using a purposive sampling method. The hypothesis analysis technique uses the Wilcoxon signed rank test with the SPSS application tool. The results showed that there were significant differences in the return on assets and current ratio variables, while there were no significant differences in the return on equity and cash ratio variables.NIM.: 18108040058 Muhammad Afifudin Muhazir2023-04-14T07:45:39Z2023-04-14T07:45:39Zhttp://digilib.uin-suka.ac.id/id/eprint/58014This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/580142023-04-14T07:45:39ZPENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, PENERAPAN SISTEM DRIVE THRU DAN SAMSAT KELILING TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN RODA DUA (Studi Pada Kantor Bersama Samsat Kabupaten Sleman)The purpose of this study was to describe the effect of taxpayer awareness, service quality, application of the drive thru system and mobile Samsat on taxpayer compliance for two-wheeled motorized vehicles. In this study, quantitative methods will be used. Descriptive statistical tests, validity and reliability tests, classical assumption tests, and multiple regression tests and hypothesis testing in the data analysis method. Incidental sampling was used as a sampling method and data was collected using a questionnaire. The results of this study indicate that taxpayer awareness, service quality and mobile Samsat do not have a positive effect on taxpayer compliance. The application of drive thru samsat has an effect taxpayer compliance. The findings of this study develop a more open, more modern theory of taxation and even provide more excellent service to taxpayers.NIM.: 19108040073 Fitri Indah Lestari2023-02-28T01:25:59Z2023-02-28T01:25:59Zhttp://digilib.uin-suka.ac.id/id/eprint/56675This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/566752023-02-28T01:25:59ZANALISIS ASPEK-ASPEK YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2016-2021Determining the capital structure is an urgency for companies because it can be used as a basis or a strong foundation for carrying out operational activities, and can maximize optimal profits for the company. This study aims to empirically determine whether profitability, liquidity, tangibility and firm size affect the capital structure. The sample used in this study is banking companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. From a population of 43 companies, 23 were selected based on criteria consistent with 6 years of observation, so that the total sample used in this study was 138 obtained directly from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. This study was tested using multiple regression with panel data. Capital structure as the main variabel is measured using book lev. The results of this study indicate that profitability has a negative and significant effect on capital structure in accordance with the hypotheses and theories that support it, then liquidity has a negative and significant effect on capital structure, tangibility has no significant effect and firm size has a positive and significant effect on capital structure according to the hypothesis and theory which supports.NIM.: 17108040049 Anjani Nafa’atul Dzikroh2023-02-28T01:22:33Z2023-02-28T01:22:33Zhttp://digilib.uin-suka.ac.id/id/eprint/56674This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/566742023-02-28T01:22:33ZANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021There was an increase in the number of companies filing for bankruptcy in 2018-2020. Bankruptcy itself can be known earlier or can be predicted by conducting a financial distress analysis. This research is a quantitative study that aims to find out how leverage ratios, liquidity ratios, profitability ratios, firm size, and institutional ownership affect financial distress in retail companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique in this study used purposive sampling with a total sample of 21 companies. The data used in this study is secondary data obtained from the website www.idx.co.id. Data analysis in this study used panel data regression analysis. The results of the study show that firm size and institutional ownership have a negative effect on financial distress. While the leverage ratio, liquidity ratio, and profitability ratio have no effect on financial distress.NIM.: 17108040018 Elsha Qarinamira2023-02-06T02:22:04Z2023-02-06T02:22:04Zhttp://digilib.uin-suka.ac.id/id/eprint/55881This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/558812023-02-06T02:22:04ZPENGARUH DIVIDEND POLICY, PROFITABILITY, EARNING VOLATILITY DAN ASSETS GROWTH TERHADAP VOLATILITAS HARGA SAHAM DI TOP 10 KONSTITUEN 5-ASEANStock price volatility is the main thing that needs to be considered by an inventor when investing in a company. This is because stock price volatility is one of the references that illustrates the level of risk that investors may encounter. This study was conducted to see the effect of dividend policy, profitability, earnings volatility, and assets growth on stock price volatility in the Top 10 Constituents of 5 ASEAN Countries according to MSCI in the period 2018-2022. The method used is a panel data regression analysis. The study results found that dividend policy and earning volatility do not have a negative and significant effect on stock price volatility, while profitability has a negative and significant effect. Assets growth has a positive and significant effect on stock price volatility.NIM.: 20208012018 Alfi Alifi Sirullah2023-02-03T03:21:10Z2023-02-03T03:21:10Zhttp://digilib.uin-suka.ac.id/id/eprint/55842This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/558422023-02-03T03:21:10ZPENGARUH PENGUNGKAPAN INFORMASI LINGKUNGAN DAN RETURN ON ASET (ROA) TERHADAP NILAI PERUSAHAAN DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASIEnvironmental issues in Indonesia have recently become an important topic, especially in current accounting practices. Companies that disclose information disclosure receive a positive response from investors. Positive response by investors can affect return on assets (ROA) and company value. The role of an effective independent board of commissioners can also strengthen the significance of information disclosure and return on assets (ROA) on firm value. The purpose of this study was to determine the effect of environmental information disclosure and return on assets (ROA) on firm value with an independent board of commissioners as a moderating variable. Measurement for the variable disclosure of environmental information uses the global reporting initiative (GRI), return on assets (ROA) to measure financial performance ratios, company value uses the Tobin's Q indicator, and the independent board of commissioners is determined from the total percentage.
This research model uses a descriptive research design using a quantitative approach. The population of this study is manufacturing companies in the consumer goods sector for 2011-2021 and uses purposive sampling as the sampling method. This study finds that disclosure of environmental information and return on assets (ROA) positively and significantly affect firm value. In addition, the research results also indicate that the role of an independent board of commissioners moderates or strengthens the relationship between the effect of environmental information disclosure and return on assets (ROA) on firm value.NIM.: 18108040067 Ani Fitrotunnisa2023-02-03T01:48:28Z2023-02-03T01:48:28Zhttp://digilib.uin-suka.ac.id/id/eprint/55822This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/558222023-02-03T01:48:28ZSTUDI PERILAKU WHISTLEBLOWING PADA MAHASISWA AKUNTANSI MELALUI PENDEKATAN MORAL INTENSITY MODEL DAN DIAMOND FRAUD (STUDI PADA MAHASISWA AKUNTANSI DI YOGYAKARTA)The global economy has suffered losses in recent years. One of the factors causing the loss is fraud and fraud that occurs in a company/organization. Various attempts have been made to handle this case including whistleblowing. This study aims to The global economy has suffered losses in recent years. One of the factors causing the loss is fraud and fraud that occurs in a company/organization. Various attempts have been made to handle this case including whistleblowing. This study aims to determine the factors that motivate the intention of whistleblowing. The dependent variable used is the moral intensity model and diamond fraud, while the independent variable is whistleblowing intention. The population in this study were final year students of the accounting study program in the Special Region of Yogyakarta. Collecting research data using a survey method, by distributing questionnaires. Determination of the sample using purposive sampling method with a total of 150 respondents. The research model was tested through a statistical approach by adopting the Structural Equation Modeling (SEM) model using WarpPLS 7.0. The results of this study indicate that social consensus, proximity, pressure and capability are factors that significantly influence whistleblowing intentions.NIM.: 17108040023 Arfi Mulyasa Insani2022-10-14T06:47:54Z2022-10-14T06:47:54Zhttp://digilib.uin-suka.ac.id/id/eprint/54187This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/541872022-10-14T06:47:54ZPENGARUH PRICE EARNING TO GROWTH (PEG) DAN F-SCORE TERHADAP RETURN SAHAM (STUDI PADA PERUSAHAAN YANG TERDAFTAR PADA INDEKS LQ45 BURSA EFEK INDONESIA (BEI) TAHUN 2016-2021)The purpose of this research is to examine the effect of PEG (Price
Earning to Growth) and F-Score on stock returns. The data used in this research
is secondary data. This study took a sample of 22 companies listed on the LQ45
Index on the Indonesian Stock Exchange. The technique for taking this sample
uses purposive sampling, and the data in this study uses data from 2016 to 2021.
The study uses multiple linear regression analysis. The results of this study are the
PEG and F-Score variables simultaneously affect stock returns in Indonesia.
Partially, Price Earning to Growth has no effect on stock returns and F-Score has
a significant positive effect on stock returns.NIM.: 15840039 Mohammad Irfan Arifin2022-09-22T03:46:28Z2022-09-22T03:46:28Zhttp://digilib.uin-suka.ac.id/id/eprint/53335This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/533352022-09-22T03:46:28ZREAKSI VARIANS RETURN SAHAM ATAS STRUKTUR MODAL, RASIO PROFITABILITAS DAN LIKUIDITASThe aim of study is to find the factors that effect on variance of stock return
due to inconsistencies in previous studies. In this study, variance of stock return
can be seen form capital stucture, profitability ratio, and liquidity. Capital
Stucture as proxied by financial leverage, profitability ratio as proxied by Return
On Assets (ROA) and Return On Equity (ROE), and liquidity as proxied by
Current Ratio (CR). The sample used is a company registered in the Jakarta
Islamic Index (JII) for the period 2015-2019 with a purposive sampling method.
The analytical technique used is multiple linear regression analysis using the
SPSS version 24 application. The results showed that financial leverage have no
significant effect on variance of stock return. ROA and CR had a significant
positif effect on variance of stock return, and ROE have a significant negatif effect
on variance of stock return. This study also found that capital stucture,
profitability ratio, and liquidity simultaneously had a significant effect on
varaince of stock return.NIM.: 16840020 Ropi‟atus Shofiyah2022-04-26T02:39:57Z2022-04-26T02:39:57Zhttp://digilib.uin-suka.ac.id/id/eprint/50795This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/507952022-04-26T02:39:57ZANALISIS DETERMINAN PENYERAPAN TENAGA KERJA DI PROVINSI JAWA BARAT TAHUN 2017-2020Employment is a major issue in employment. The imbalance between labor force growth and job creation causes the labor force to be not utilized properly and become a country. This study aims to analyze the effect of spending, Human Development Index (IPM), and Regency/City Minimum Wage (UMK) on government employment in West Java Province in 2017-2020 through economic growth as an intervention variable. This study uses quantitative methods and secondary data taken from the Central Statistics Agency, the Decree of the Governor of West Java, as well as other sources such as journals and research results. This study uses panel data regression using the best model, namely the Fixed Effect Model (FEM) to determine the effect of independent variables on certain variables. The analytical method used in this study is Path Analysis to determine the indirect relationship of independent variables to variables through mediation. The results showed that partially, the HDI and UMK variables have a significant positive effect on economic growth, while the government expenditure variable is not significant on economic growth. Government spending, HDI, UMK, and economic growth are not significant to employment. Then economic growth can mediate the variables of government spending, HDI, and UMK on the absorption of Regency/City workforce in West Java Province in 2017-2020.NIM.: 18108010008 Agitsna Alya Rizqa2022-04-07T06:38:13Z2022-04-07T06:38:13Zhttp://digilib.uin-suka.ac.id/id/eprint/50375This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/503752022-04-07T06:38:13ZPENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI JII (JAKARTA ISLAMIC INDEX) TAHUN 2014 – 2018Earnings management is a manager's moral hazard problem that arises because of a conflict of interest between the manager as the agent and the shareholder or owner as the principal.This study aims to determine the effect of corporate governance on earnings management. corporate governance is measured by indicators of independent commissioners, majority shareholders (top share,) audit committee and earnings management calculated by modified jones model. The population in this study were companies registered in JII (Jakarta Islamic Index) during 2014 2018. Samples taken through the technique of sampling technique amounted to 90 data. The method of analysis in this study uses panel data analysis with the help of the Eviews 8. The results of this study indicate that the independent commissioners and the board of commissioners have a significant positive effect on earnings management. While the majority shareholders (top share) and the audit committee did not have a significant effect on earnings management.NIM.: 16840001 Fira Oktavia Rizalmi2022-02-22T08:26:36Z2022-02-22T08:26:36Zhttp://digilib.uin-suka.ac.id/id/eprint/49538This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/495382022-02-22T08:26:36ZANALISIS PENGARUH FAKTOR INTERNAL PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIAThe purpose of this study was to analyze the effect of the Current Ratio, Debt to Equity Ratio, Inventory Turnover, and Total Asset Turnover on the ROA of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 20162020 period.
This study uses secondary data in the form of annual financial reports published on the official website of the Indonesia Stock Exchange (IDX) www.idx.com and the website of each company for the 2016-2020 period with a sample of 81 manufacturing companies and produces 405 observational data. In the data processing process, outliers were removed so that the final sample was 225 observational data. The data analysis technique used is panel data regression analysis which is processed using Eviews 11.
The results showed that only ITO and TATO variables had a positive effect on ROA, while CR and DER variables had no effect on ROA.NIM.: 17108040066 Eka Ariany Putri Romadhani2022-01-13T02:51:11Z2022-01-13T02:51:11Zhttp://digilib.uin-suka.ac.id/id/eprint/48424This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/484242022-01-13T02:51:11ZPENGARUH ARUS KAS OPERASI, EARNINGS, FREE CASH FLOW, DAN ACCRUAL COMPONENT TERHADAP ARUS KAS MASA DEPAN (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS KOMPAS100 DI BEI TAHUN 2015-2019)This study aims to determine the relationship between woman executives, firm size and information asymmetry on earnings management. This study used secondary data on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. 103 manufacturing companies were selected sample through purposive sampling technique based on predetermined criterias. The analysis technique used is the estimation of panel data regression model using the Eviews v.10 application. The results showed that partially, woman executives and information asymmetry have a positive and significant effect on earnings management obtained from the results of multiple regression analysis with t-statistic values (2.879835 and 2.747494) and Prob. (0.0043 and 0.0064 < 0.05). While the size of the company has a significant negative effect on earnings management as evidenced by the results of multiple regression analysis (t-Statistic = -5.596820 and Prob = 0.0000).NIM.: 17108040078 Novidh Bagas Prasetyo2022-01-13T02:47:51Z2022-01-13T02:47:51Zhttp://digilib.uin-suka.ac.id/id/eprint/48423This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/484232022-01-13T02:47:51ZPENGARUH EKSEKUTIF WANITA, UKURAN PERUSAHAAN DAN ASIMETRI INFORMASI TERHADAP MANAJEMEN LABAThis study aims to determine the relationship between woman executives, firm size and information asymmetry on earnings management. This study used secondary data on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. 103 manufacturing companies were selected sample through purposive sampling technique based on predetermined criterias. The analysis technique used is the estimation of panel data regression model using the Eviews v.10 application. The results showed that partially, woman executives and information asymmetry have a positive and significant effect on earnings management obtained from the results of multiple regression analysis with t-statistic values (2.879835 and 2.747494) and Prob. (0.0043 and 0.0064 < 0.05). While the size of the company has a significant negative effect on earnings management as evidenced by the results of multiple regression analysis (t-Statistic = -5.596820 and Prob = 0.0000).NIM.: 17108040064 Arfi Rahayu2022-01-13T02:44:53Z2022-01-13T02:44:53Zhttp://digilib.uin-suka.ac.id/id/eprint/48422This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/484222022-01-13T02:44:53ZPENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN RENTABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2020)Company value is one component that is used as the basis for making investment decisions for investors. A good company value indicates that the company has attractive investment opportunities to promising future performance prospects. Firm value is influenced by several factors such as Firm Size, Leverage, and Rentability. This study aims to examine the effect of firm size, leverage, and rentability on firm value with dividend policy as a moderating variable. The data used in this study are the annual financial statements of companies listed on the Indonesia Stock Exchange which focus on companies that distribute dividends during 2015-2020, as many as 65 companies. The method used in this study is using the Eviews 10. The results show that, firm size has no significant effect on firm value. Leverage and Rentability have a significant negative effect on firm value. Dividend Policy is able to moderate the relationship between Firm Size, Leverage, and Rentability to Firm Value.NIM.: 17108040046 Nofita Eka Yulianti2022-01-13T02:36:51Z2022-01-13T02:36:51Zhttp://digilib.uin-suka.ac.id/id/eprint/48420This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/484202022-01-13T02:36:51ZANALISIS FRAUD PENTAGON THEORY TERHADAP MANAJEMEN LABA DENGAN KOMITE AUDIT SEBAGAI PEMODERASI PADA PERUSAHAAN YANG TERDAFTAR DI ISSI TAHUN 2016-2020Overstatement and understatement of financial statements might cause asymmetric information between management and investors that causes losses to others. There are many factors that causing management to commit fraudulent presentation of the financial statements thus became the idea of researchers in compiling this study. This study uses indicators from the fraud pentagon theory to examine the factors that cause management's actions on conducting earnings management. One of the boards that helps do supervise management is the audit Committee, which make this research will be moderated by the audit committee. The companies that were sampled in this study were companies that were consistently listed on the Indonesian Sharia Stock Index in the 2016 – 2020 periods. After conducting a purposive sampling screening, the number of samples in this study was 60 companies. This study uses moderation multiple regression analysis technique with the help of statistical applications Eviews 10. There are two laut of five hypotheses that are supported and support agency theory which assumes three human attitudes that can influence in decision making.NIM.: 17108040039 Ahmad Najwan Almuzakki2022-01-13T02:05:26Z2022-01-13T02:05:26Zhttp://digilib.uin-suka.ac.id/id/eprint/48419This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/484192022-01-13T02:05:26ZPENGARUH LIPUTAN MEDIA DAN MEDIA SOSIAL PERUSAHAAN TERHADAP BIAYA UTANG PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2021This research is based on the phenomenon of the lack of information availability in the bond market. That shouldn't have happened because every company has the availability of adequate information both through media coverage and social media.. This study aims to analyze the effect of media coverage and corporate social media on the cost of bond in companies listed on the Indonesia Stock Exchange (IDX) in 2012-2021. The sample in this study is corporate bonds that meet certain criteria that have been determined using the purposive sampling method with a total sample of 107 observational data. The data analysis technique used is multiple regression analysis which is processed using Eviews v.11. Based on the data analysis conducted, it shows that media coverage and corporate social media have a significant negative effect on the cost of bond. This finding is in line with the statement that the dissemination of public information reduces information friction and expands investor recognition, thereby lowering the cost of bond. These results support the signaling theory which states that information disseminated by the company can provide benefits to external parties. By disclosing a lot of information to external parties, companies can reduce information asymmetry which in turn can reduce the cost of bond.NIM.: 17108040038 Sholichatun Ni’mah2022-01-12T08:00:13Z2022-01-12T08:00:13Zhttp://digilib.uin-suka.ac.id/id/eprint/48403This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/484032022-01-12T08:00:13ZANALISIS FINANCIAL DISTRESS DENGAN MODEL ALTMAN Z-SCORE, ZMIJEWSKI PROBIT DAN SPRINGATE S-SCORE PADA PERUSAHAAN SUB SEKTOR HOTEL, RESTAURANT & TOURISM DI MASA PANDEMI COVID-19This study was conducted with the aim of knowing whether there is a difference in the level of accuracy between the Altman, Zmijewski and Springate models in analyzing financial distress in hotel, restaurant & tourism sub-sector companies during the COVID-19 pandemic. The method used is a quantitative method with a comparative descriptive approach, which provides an overview in the form of a narrative and compares the results between the calculation models, then test the level of accuracy. The data used is secondary data, where the data is obtained through the official website of the Indonesian Stock Exchange (IDX). The results showed that the Altman model has an accuracy rate of 72.7%, Zmijewski is 49.2%, and Springate is 59.1%. The different levels of accuracy prove that there is a difference in the level of accuracy between the Altman, Zmijewski and Springate models in analyzing financial distress in hotel, restaurant & tourism sub-sector companies during the COVID-19 pandemic, which in other words the hypothesis in this study is accepted.NIM.: 17108040028 Nindy Akbar Lintang Puspita2022-01-12T07:48:38Z2022-01-12T07:48:38Zhttp://digilib.uin-suka.ac.id/id/eprint/48400This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/484002022-01-12T07:48:38ZANALISIS EFEKTIVITAS PELAKSANAAN ANGGARAN BELANJA PADA LEMBAGA PENDIDIKAN ISLAM MASA PANDEMI COVID-19 (STUDI PADA MADRASAH ALIYAH NEGERI 1 AMUNTAI HULU SUNGAI UTARA KALIMANTAN SELATAN)After the emergence of the COVID-19 pandemic the budget absorption in Islamic
Senior High School 1 State Amuntai decreased to 47,48% namely IDR 335.678.990
in September 2020. The cause of the low budget absorption during this COVID-19
pandemic is the ineffectiveness of the planned programs with the activities’
realization. This research aims to determine the budget absorption in the COVID-
19 pandemic period in Islamic Senior High School 1 State Amuntai Hulu Sungai
Utara based on the level of Effectiveness Ratio. The type of research used is
descriptive research. The data collection technique used is documentation. The
data analysis techniques used effectiveness and efficiency ratio. The research
results showed that the budget absorption in Islamic Senior High School 1 State
Amuntai Hulu Sungai Utara said to be effective during the COVID-19 pandemic
with the average effectiveness ratio of 99,54%. This research results are expected
to provide information and knowledge regarding the analysis of budget absorption
at Islamic educational institutions and for stakeholders regarding the budget
absorption which have been absorbed effectively.NIM.: 17108040016 Thalita Yumna2022-01-12T07:42:34Z2022-01-12T07:42:34Zhttp://digilib.uin-suka.ac.id/id/eprint/48399This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/483992022-01-12T07:42:34ZANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PADA USAHA DAGANG BITIN INDAH DI HULU SUNGAI UTARA KALIMANTAN SELATANFinancial reports are the most important thing not only for large companies but also for SMEs as company accountability to stakeholders in companies. Therefore, for the efficiency and effectiveness of the company in the era of globalization, an accounting information system is needed that is able to meet all the data information needs of the company. The research was conducted at UD. Bitin Indah which has four business units, namely the building materials unit, the electronics unit, the furniture production unit, and the stainless cabinet production unit. This study aims to design a accounting information system that will be applied to UD. Bitin Indah. The research method chosen was the FAST method (Framework for Application of System Thinking). This research resulted in the design required by UD. Bitin Indah, namely the design of organizational structure, decomposition of the Business Unit information system, the design of DFD (Data Flow Diagrams), Use Case Diagrams, and ERD (Entity Relationship Diagrams).NIM.: 17108040010 Nikmah2022-01-12T07:26:46Z2022-01-12T07:26:46Zhttp://digilib.uin-suka.ac.id/id/eprint/48396This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/483962022-01-12T07:26:46ZDAMPAK PANDEMI COVID-19 TERHADAP TRADING VOLUME ACTIVITY, TRADING FREQUENCY ACTIVITY, SECURITY RETURN VARIABILITY, DAN HARGA SAHAM (STUDI KASUS SAHAM LQ-45 BURSA EFEK INDONESIA)This study aims to examine the impact of COVID-19 trading volume activity,
trading frequency activity, security return variability and stock prices on LQ-45
Index issuers on the Indonesia Stock Exchange. The previous studies which have
examined the related topics are arising the inconsistent results. In solving the
problems of the previous research, this study tries to re-examine using a sample of
companies listed in the LQ45 stock index for 30 days before and 30 days after the
announcement of the COVID-19 case in Indonesia. This research uses
quantitative research methods with an event study research design. The results of
the Wilcoxon signed-rank test, and paired sample test shows that there are
differences in trading volume activity, trading frequency activity, security return
variability and stock prices of companies listed on the LQ-45 index around before
and after the announcement of the first COVID-19 case in Indonesia.NIM.: 17108040001 Laila Fatmala Santi2022-01-12T02:52:38Z2022-01-12T02:52:38Zhttp://digilib.uin-suka.ac.id/id/eprint/48357This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/483572022-01-12T02:52:38ZANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (STUDI KASUS DI LIMA KABUPATEN/KOTA DI DAERAH ISTIMEWA YOGYAKARTA TAHUN 2011-2019)Regional Original Income (PAD) is regional tax revenue, regional levies, separated regional original wealth management, and other income. Hotel and restaurant taxes are included in local taxes. Hotels and restaurants are potential sectors in increasing the effectiveness of hotel and restaurant tax revenues and the results of the analysis of the effectiveness and contributions made by hotels and restaurants can spur economic development in districts/cities in the Special Region of Yogyakarta. The purpose of this study was to determine the effect of the effectiveness of hotel taxes, restaurant taxes, and local taxen on PAD and determine the level of the tax contribution to PAD districts/cities in the Special Region of Yogyakarta. This research was conducted on all hotel tax and restaurant tax data in five regencies/cities in the Special Region of Yogyakarta which includes all types of hotels and restaurants as stipulated in Law Number 28 of 2009 concerning Regional Taxes and Regional Levies for the 2011-2019 period. This research includes descriptive research that uses a quantitative approach. The results showed that the effectiveness of the hotel tax and the effectiveness of the restaurant tax had no significant effect. The effectiveness of the local tax has negatif significant effect on the local revenue (PAD) of districts/cities in the Special Region of Yogyakarta from 2011 to 2019. The highest level of effectiveness of hotel taxes occurred in 2021 in Bantul Regency at 658.70% and the lowest in 2015 was in Bantul Regency at 12.68%. In the restaurant tax, the highest level of effectiveness occurred in 2012 in Bantul Regency at 225.99% and the lowest in 2015 in Sleman Regency at 88.12%. Overall tax contributions from 2011 to 2019 contributed equally to PADNIM.: 16840032 Sulaiman Ahmad2022-01-12T02:48:56Z2022-01-12T02:48:56Zhttp://digilib.uin-suka.ac.id/id/eprint/48356This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/483562022-01-12T02:48:56ZANALISIS PENGARUH PENGETAHUAN ETIKA, ISLAMIC VALUE, LOVE OF MONEY, JENIS KELAMIN TERHADAP PERSEPSI MAHASISWA AKUNTANSI DALAM MELAKUKAN PELANGGARAN KODE ETIK AKUNTAN.This study examines whether accounting students who will face the world of work in the future will show ethical attitudes when associated with the theory of love of money. Understanding religion and gender into consideration whether to influence the ethical action or not. This research is a quantitative research. The data used are primary data from accounting students from all universities in DI Yogyakarta, totaling 21 universities. The data was taken through an online questionnaire with a regression model that was processed with SPSS 20 software. The results showed that ethical knowledge had an effect on ethical perception, meaning that the hypothesis was rejected. Islamic Value partially does not have a positive effect on Ethical Perception, so the proposed hypothesis is accepted. Love of Money partially has no positive effect on Ethical Perception, meaning that the proposed hypothesis is rejected. Gender partially has a negative effect on Ethical Perception, meaning that the hypothesis is accepted. Knowledge of Ethics, Gender have a significant effect on the dependent variable, namely Ethical Perception, which means that the hypothesis is accepted.NIM.: 16840012 Muhammad Azka Aulia2022-01-12T02:45:47Z2022-01-12T02:45:47Zhttp://digilib.uin-suka.ac.id/id/eprint/48355This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/483552022-01-12T02:45:47ZPENGARUH FREE CASH FLOW, PEMBAYARAN DIVIDEN, PEMBIAYAAN UTANG DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAANThis study aims to examine the factors that affect the company's performance due to inconsistencies in previous studies. In this study, the company's performance can be seen from free cash flow, dividend payments, debt financing and company size. The analytical technique used is multiple linear regression analysis using the SPSS version 24 application. The sample used is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period with purposive sampling method. The results showed that free cash flow, dividend payments, debt financing and firm size simultaneously had a significant effect on firm performance as proxied by Tobin's q and ROA. This study also found that free cash flow and firm size had a significant positive effect on firm performance. Dividend payments have no significant effect on company performance. Debt financing has no significant effect on company performance when measured by Tobin's q, but will have a significant negative effect on company performance if measured by ROA.NIM.: 16840008 Yuliana2022-01-03T07:30:33Z2022-01-03T07:30:33Zhttp://digilib.uin-suka.ac.id/id/eprint/47687This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/476872022-01-03T07:30:33ZDETERMINAN NILAI PERUSAHAAN YANG TERDAFTAR DI ISSI PADA TAHUN 2015 – 2019This study aims to examine and analyze the effect of corporate governance, profitability, and corporate social responsibility variables on firm value. Corporate governance proxied by the board of commissioners, board of directors, and audit committee, profitability proxied by Return On Assets (ROA) and Return On Equity (ROE), and social responsibility using those in the Global Reporting Initiative (GRI) G4 and firm value which is measured using Tobin's Q. This type of research is quantitative research using purposive sampling method in sample selection. The population in this study are companies listed on the Indonesian Sharia Stock Index (ISSI) with a five-year period, namely in 2015-2019. Tests in this study using multiple regression analysis techniques. The results showed that the board of commissioners, board of directors, and audit committee had no effect on firm value, while Return on Assets (ROA) had a positive effect on firm value, Return On Equity (ROE) had a negative effect on firm value, and social responsibility had a positive effect to the value of the company.NIM.: 17108040061 Alif Miftahul Fahmi2021-11-18T03:52:41Z2021-11-18T03:52:41Zhttp://digilib.uin-suka.ac.id/id/eprint/46936This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/469362021-11-18T03:52:41ZPENGARUH STRUKTUR KEPEMILIKAN, STRUKTUR HUTANG, DAN DEWAN KOMISARIS INDEPENDEN PADA EARNING MANAGEMENT (STUDI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019)Earning management is a form of management intervention to influence earnings in order to generate the amount of profit or income in accordance with the wishes and objectives of the company. The impact of earning management is that the financial statement information presented by the company is not in accordance with the actual conditions. 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. The population of this study are non-financial companies listed on the Indonesia Stock Exchange in 2017-2019. This study used a sample of 71 companies obtained through purposive sampling method. The data used in this study is secondary data obtained from the company's financial statements published on the website www.idx.co.id. The data obtained were then processed using the multiple regression analysis method. The test results obtained in the study, namely independent board of commissioners, blockholder ownership, institutional ownership, family ownership, and managerial ownership have no effect on earning management. Furthermore, the results of the study reveal that long-term debt has a negative effect on earning management and short-term debt has a positive effect on earning management.NIM.: 17108040094 Muhamad Yanuarsa2021-11-18T03:23:35Z2021-11-18T03:23:35Zhttp://digilib.uin-suka.ac.id/id/eprint/46930This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/469302021-11-18T03:23:35ZPENGARUH SKEPTISISME PROFESIONAL, INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP KINERJA AUDITOR PADA MASA PANDEMI COVID-19This study aims to analyze the effect of professional skepticism, independence and auditor experience on auditor performance during the Covid-19 pandemic. In this study, researchers used SEM-PLS in analyzing the variables. The sampling technique in this research is using purposive sampling technique. In distributing the questionnaire, the researcher used two methods, the first by email and the second by visiting the Public Accounting Firm (KAP) directly for the Yogyakarta area. The sample in this study are auditors who work in Public Accounting Firms (KAP) registered at the Indonesian Institute of Certified Public Accountants (IAPI). The results of this study indicate that professional skepticism has no significant positive effect on auditor performance. Meanwhile, independence has a significant positive effect on auditor performance and auditor experience has a significant positive effect on auditor performance.NIM.: 17108040085 Retno Aji Wibowo2021-11-17T07:30:12Z2021-11-17T07:30:39Zhttp://digilib.uin-suka.ac.id/id/eprint/46902This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/469022021-11-17T07:30:12ZFAKTOR-FAKTOR YANG MEMENGARUHI KINERJA UMKMThe purpose of this study was to find the effect of the five dimensions of
entrepreneurial orientation (i.e., risk-taking, innovativeness, proactiveness,
competitive aggressiveness, and autonomy) on the MSMEs performance, as well as
the moderating effect of socioemotional wealth (SEW) and self-efficacy on the
relationship between the five dimensions of entrepreneurial orientation (EO) and
MSMEs performance. The object of this research is MSMEs in the Special Region
of Yogyakarta using 416 questionnaire instruments and 5 interview instruments.
The results showed that of the five dimensions of EO, only competitive
aggressiveness had a positive effect on the MSMEs performance. As a moderating
variable, SEW only moderates the relationship between proactiveness and MSMEs
performance positively. Meanwhile, self-efficacy can moderate the relationship
between proactiveness, competitive aggressiveness, autonomy and MSMEs
performance. Self-efficacy moderates competitive aggressiveness and autonomy
positively, and proactiveness negatively.NIM.: 17108040053 Rifardy Fikri Azizi2021-11-17T07:26:59Z2021-11-17T07:31:26Zhttp://digilib.uin-suka.ac.id/id/eprint/46909This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/469092021-11-17T07:26:59ZPENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2020)Tax is a sector that plays an important role in the economy. The largest state revenue should continue to rise in order to the country's growth and development runs well. Taxes, on the other hand, are seen as a financial burden by the corporation. As a result, the corporation tries to avoid paying taxes. Management action planned to reduce business tax payments through tax aggression activities. In this study, the impact of business size, earning management, profitability, leverage, and capital intensity on tax aggressiveness in manufacturing companies listed on the Indonesian stock exchange between 2015 and 2020 will be investigated. Secondary data was gathered from the website www.idx.co.id for this investigation. Manufacturing enterprises registered on the Indonesian Stock Exchange (IDX) in 2015-2020 make up the study’s population. The independent variables are company size, profitability, leverage, and capital intensity, while the dependent variable is tax aggression. The findings revealed that business size had a negative impact on tax aggressiveness, profitability had a negative impact, leverage had a positive impact on tax aggressiveness, and capital intensity had a positive impact on tax aggressivenessNIM.: 17108040043 Diana Permatasari2021-11-17T07:22:16Z2021-11-17T07:31:45Zhttp://digilib.uin-suka.ac.id/id/eprint/46901This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/469012021-11-17T07:22:16ZPENGARUH PANDEMI COVID-19 TERHADAP KEPATUHAN PEMBAYARAN DAN PELAPORAN PPH FINAL UMKM YANG TERDAFTAR DI KPP PRATAMA SLEMANThis study aims to testing and analyzing the differences of taxpayer compliance
level before and after the changed of income level , tax rates and tax socialization
before and after the COVID-19 pandemic. This research is an explanatory research
by using the SPSS to testing each variable. This study uses a survey method with a
questionnaire as a research instrument. The population in this study were the
taxpayers whos registered at KPP Pratama Sleman. Sampling was done using
purposive sampling technique. The results of this study indicate that there is a
significant difference between tax compliance before and after the changed of
income levels, tax rates and tax socialization efforts due to the covid-19 pandemic.NIM.: 17108040036 Aqidatul Izzah2021-11-17T07:05:07Z2021-11-17T07:32:02Zhttp://digilib.uin-suka.ac.id/id/eprint/46886This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/468862021-11-17T07:05:07ZPENGARUH POLITICAL CONNECTION DAN LOCAL CORRUPTION TERHADAP CORPORATE CASH HOLDING DI INDONESIAThis study aims to determine the effect of political connection and local corruption on cash holding companies in Indonesia. The research that has been done on this topic has not been consistent with the results, so that this topic still needs to be done for research. To resolve the inconsistency of the results of previous research, this study will use a sample that focuses on companies listed in the LQ-45 index. This study is included in quantitative research. The sample used in this study are companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2020. Based on the multiple regression analysis that has been carried out, it can be concluded that political connection do not have a significant influence on cash holdings. Meanwhile, local corruption has a negatif effect on the company's cash holding.NIM.: 17108040033 Devi Widyaningrum2021-11-17T06:56:36Z2021-11-17T07:33:04Zhttp://digilib.uin-suka.ac.id/id/eprint/46883This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/468832021-11-17T06:56:36ZANALISIS PERILAKU REDUKSI KUALITAS AUDIT PADA LAPORAN KEUANGAN ENTITAS DI JAKARTA MASA PANDEMI COVID-19This study aims to knowing the behavior of reducing audit quality that occurred
during the general audit of the 2020 financial statements during the COVID-19
pandemic at KAP "E"..The descriptive research method is used to provide a
complete picture in verbal form, explaining a set of stages or processes towards
phenomenon that occurs. Primary data obtained in the form of verbal auditors'
explanations obtained through structured interviews and a secondary data in the
form of work paper and audit results. The researcher applies theoretical
triangulation to the results of data analysis that has been done so that it can make
it easier for readers to understand the discussion of this case. The results showed
that there were 4 audit quality reduction behaviors carried out by KAP "E"
auditors while auditing the entity's financial statements during the COVID-19
pandemic. These behavior are motivated by time pressure, where KAP "E"
auditors must complete an audit with a limited time and remote audit system.NIM.: 17108040015 Hindun Khodijah2021-11-17T06:50:31Z2021-11-17T07:33:23Zhttp://digilib.uin-suka.ac.id/id/eprint/46882This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/468822021-11-17T06:50:31ZANALISIS DETERMINAN PENGGUNAAN HEDGING PADA PERUSAHAAN SEKTOR PERTANIAN DI INDONESIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019In the current era of globalization, there are many economic activities that cause unavoidable risks. One of them is a company engaged in agriculture, namely the agricultural sector company. In today's agricultural activities have an important role in the economy of a country related to international activities such as foreign debt. These activities are closely related to the risk of fluctuations in foreign exchange rates, which is the biggest risk in influencing international trade activities. To reduce the impact of these risks, the company carries out risk management by using hedging policies with derivative instruments which include forward contracts, futures contracts, swap contracts, and option contracts.
This study aims to explain the effect of leverage, liquidity, profitability, and firm size on the use of hedging in the agricultural sector on the Indonesia Stock Exchange. The data used is secondary data taken from the IDX using quantitative methods. The data analysis technique used logistic regression analysis with SPSS 23 software.
Based on the results of the study, it shows that the Leverage variable has a negative effect on the use of hedging with a significance value of 0.233. The liquidity variable has a positive effect on the use of hedging with a significance value of 0.020. The profitability variable has a negative effect on the use of hedging with a significance value of 0.862. Firm size variable has a positive effect with a significance value of 0.000 on the use of hedging in the agricultural sector in Indonesia.NIM.: 17108040013 Yetri Junita2021-11-16T03:10:08Z2021-11-16T03:10:08Zhttp://digilib.uin-suka.ac.id/id/eprint/46744This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/467442021-11-16T03:10:08ZFINANCIAL LEVERAGE, SIZE, STRUKTUR ASET, CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX PERIODE 2015–2019This study aims to examine the impact of the case of the decline in the rupiah exchange rate against the United States currency in 2015 which has harmed the real sector of Indonesia, especially the industrial sector and the inconsistency of the results of previous studies. This study focuses on the value of the company which is reflected by the stock price as a measure of the level of success of a company. Firm value can be seen from financial leverage, size, asset structure and corporate governance. The analytical technique used is multiple regression analysis by the SPSS software version 24. The sample used is a manufacturing company listed on the Jakarta Islamic Index (JII) for the 2015-2019 period with purposive sampling method. The results of this study indicate that financial leverage, size, asset structure and corporate governance have a positive and significant effect simultaneously on firm value as proxied by Price to Book Value. This study also found that each variable has a positive and significant effect on firm value.NIM.: 16840017 Ayu Franciska2021-11-16T02:39:12Z2021-11-16T02:54:12Zhttp://digilib.uin-suka.ac.id/id/eprint/46716This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/467162021-11-16T02:39:12ZPENGARUH HARD SKILL, SOFT SKILL DAN PENGALAMAN KERJA TERHADAP KINERJA AKUNTAN PUBLIK (STUDI PADA KANTOR - KANTOR AKUNTAN PUBLIK DI DAERAH ISTIMEWA YOGYAKARTA)ASHRI KOTA MATARAM)Employees are the main asset of the organization and have a strategic role in the organization, namely as thinkers, planners and controllers of organizational activities. To create high performance, it is necessary to increase optimal work and be able to utilize the potential of human resources possessed by employees to create organizational goals.
This study aims to determine how the influence of hard skills, soft skills and work experience on employee performance. This research was conducted at public accounting firms in the Special Region of Yogyakarta. The population in this study were all auditors at public accounting firms in the Special Region of Yogyakarta, amounting to 100 employees. The sampling technique in this study used convenience sampling. The sample used in data processing is a questionnaire that has been returned by each KAP to the researcher. The data taken in this research is using primary data by distributing questionnaires to all respondents. The data analysis technique in this study was using multiple linear regression analysis which was carried out on the SPSS version 25.00 data analysis tool.
Based on the results of the study, partially the hard skill variable has a significant positive effect on the performance of employees in public accounting firms in the Special Region of Yogyakarta. The soft skill variable partially has a positive effect on the performance of employees in public accounting firms in the Special Region of Yogyakarta. And the work experience variable partially also has a positive effect on employee performance in public accounting firms in the Special Region of Yogyakarta.NIM.: 16840014 Nanda Yolanda Rahadini2021-10-27T06:50:27Z2021-10-29T01:37:19Zhttp://digilib.uin-suka.ac.id/id/eprint/45992This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/459922021-10-27T06:50:27ZDETERMINAN DISCRETIONARY LOAN LOSS PROVISION PADA PERBANKAN SYARIAH DI INDONESIAThis research is a quantitative associative study that aims to examine the effect of the pre-managed earnings, capital management, leverage, sharia supervisory board, concentration ownership, and institutional ownership variables on earnings management proxied by the discretionary loan loss provision. The research object used in this study was 12 Islamic banks registered with the Financial Services Authority (OJK) for the period 2015-2019 and selected through purposive sampling technique. The data analysis technique used panel data regression analysis using the help of software program e-views version 11. The results of this study indicate that pre-managed earnings, leverage, concentration ownership, and institutional ownership do not affect the discretionary loan loss provision. In addition, the shariah supervisory board variable and the capital management variable have a positive effect on the discretionary loan loss provision.NIM.: 17108040068 Novita Anggraeni2021-09-09T01:41:19Z2021-09-09T01:41:19Zhttp://digilib.uin-suka.ac.id/id/eprint/43986This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/439862021-09-09T01:41:19ZPENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN LQ45 YANG TERDAPAT DI BEI PERIODE 2012-2018This study aimed to examine the effect Financial Ratios of variable Return
on Equity (ROE), Earning per Share (EPS), Debt to Equity Ratio (DER) on Share
Prices in LQ45 companies listed on the IDX 2012-2018 period. The data used in
this study were obtained from secondary data, ie data obtained indirectly.
Secondary data in this study are in the form of LQ45 company annual financial
reports which are available on the Indonesian Stock Exchange (IDX) for the 20122018
period.
Samples
that
meet
the
criteria
are
45
companies
taken
by
purposive
sampling
technique. Analysis techniques used to observe the effect of the
independent (X) variables and the dependent (Y) in this study conducted by
Multiple linear regression analysis.
Results of analysis showed that the EPS and DER significant effect on
stock price variables EPS with p-value of 0.000 <0.05 And DER with p-value of
0.017 <0.05 and variable ROE no effect on stock prices with p-value of 0.260 >
0.05.NIM.: 16840010 Sinta Nurhaliza2021-09-08T13:26:29Z2021-09-08T13:26:29Zhttp://digilib.uin-suka.ac.id/id/eprint/43985This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/439852021-09-08T13:26:29ZANALISIS EFESIENSI ANGGARAN BELANJA MODAL DAN REALISASI PEMBANGUNAN INFRASTRUKTUR DI PROVINSI ACEH 2015-2018This study aims to determine how the efficiency level of the capital
expenditure budget originating from Regional Original Revenue, General
Allocation Fund, Special Allocation Fund, and Profit Sharing Fund towards the
realization of infrastructure development in Aceh Province. With 23 districts, the
sample selection in this study used purposive sampling technique, the method of
analysis in this study used panel data analysis with the help of the DEA 2.1
program. The results of this study indicate that the funds generated by the region
both from local revenue and balance funds for the development of road
infrastructure in Aceh province in each district / city each year experience a
fluctuating efficiency level.NIM.: 16840004 Nina Yulina2021-09-08T13:12:45Z2021-09-08T13:12:45Zhttp://digilib.uin-suka.ac.id/id/eprint/43987This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/439872021-09-08T13:12:45ZPENGARUH KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, KUALITAS AUDIT, DIVERSIFIKASI GENDER, SALES GROWTH, DAN CAPITAL INTENSITY RATIO TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI INDEKS SAHAMThis study aims to examine the effect of institutional ownership,
independent board of commissioners, audit committee, audit quality, gender
diversification, sales growth, and capital intensity ratio on tax avoidance. The
dependent variable in this study is tax avoidance, while the independent variable
is institutional ownership, independent board of commissioners, audit committee,
audit quality, gender diversification, sales growth, capital intensity ratio. This
study uses purposive sampling to determine the research sample. The research
sample consisted of 29 manufacturing companies registered in the ISSI 2013-2018
period. Data analysis method using panel data. The result showed that the
independent board of commissioners, audit quality, sales growth had a significant
positive effect on tax avoidance. Gender diversification and capital intensity ratio
have a significant negative effect on tax avoidance. Meanwhile, institutional
ownership and audit committee have no significant effect on tax avoidance.NIM.: 16840018 Ainun Rosna Isnaini2021-09-08T02:41:52Z2021-09-08T02:41:52Zhttp://digilib.uin-suka.ac.id/id/eprint/44001This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/440012021-09-08T02:41:52ZPENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN MODAL INTELEKTUAL SEBAGAI VARIABEL MODERASIA company has a goal of increasing company value by making financial
decisions. Financial decisions consist of investment decisions, funding decisions,
and dividend policies. Besides financial decisions, other factors such as the
company's intellectual capital are also considered to increase the company's
value. The purpose of this study to determine the role of intellectual capital in
moderating the influence of investment decisions, funding decisions, and dividend
policies on the value of manufacturing companies listed on the Indonesia Stock
Exchange in 2015-2018. The sampling technique used is purposive sampling. The
analysis technique used is panel data regression test with EViews 10 software.
The results of this study indicate that investment decisions proxied by PER
have no effect on firm value, which is proxied by Tobin's Q. Funding decisions
proxied by DER and dividend policy proxied by DPR and intellectual capital
proxied by VAIC have a significant positive effect on firm value. In addition,
intellectual capital strengthens investment decisions on firm value, but intellectual
capital weakens funding decisions and dividend policies on firm value. This study
supports bird in the hand theory, trade off theory, resource-based theory and does
not support signaling theory.NIM.: 16840026 Siti Faizah2021-09-08T02:35:05Z2021-09-08T02:35:05Zhttp://digilib.uin-suka.ac.id/id/eprint/44000This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/440002021-09-08T02:35:05ZDAMPAK STRUKTUR MODAL DAN MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN DENGAN MEKANISME CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JII PERIODE 2016-2019)The intense business competition between one company and another,
which in practice occurs continuously following the cycle of time, seems to
require the right strategy to be implemented in the company. This reason is the
basic objective of this study, namely to determine the relationship between capital
structure and intellectual capital on company performance in Indonesia and to
determine the relationship between the three after being moderated by corporate
governance mechanisms. This study uses the JII Islamic stock index (Jakarta
Islamic Index) in which there are 18 companies in it which are spread across
Indonesia which are used as research samples. The sample period used starts
from 2016 to 2019. The test results show that the capital structure as measured by
the use of leverage has a negative impact on company performance, while
intellectual capital as measured by the intellectual value added coefficient (VAIC)
has a positive impact on company performance. The results of the moderation test
on the corporate governance mechanism in the relationship of capital structure
and intellectual capital to company performance indicate that the independent
board of commissioners has a moderating role, while institutional ownership does
not have a moderating role.NIM.: 16840023 Nuzly Camelia Siregar2021-09-06T10:14:09Z2021-09-06T10:17:24Zhttp://digilib.uin-suka.ac.id/id/eprint/43582This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/435822021-09-06T10:14:09ZANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSIPADA VIFAS BATIK YOGYAKARTAAccounting information systems have an important role in business progress and decision making, being able to provide accurate information. However, in reality the Accounting Information System has not been used optimally, business actors have not realized the importance of information systems, including in the case of MSMEs.
This research uses descriptive qualitative and besides using the FAST Method (Framework for Application of System Thingking). This research data was obtained through observation, interviews, and documentation on existing forms and documents. The findings of this study found that UMKM Vifas Batik did not have financial standards in mind.
In addition, these MSMEs are also still experiencing concurrent positions and there is no transaction documentation that is filed quickly and neatly. Based on these findings, this study carried out the design of the Accounting Information System and the design of transaction documents as needed to support the finances of UMKM Vifas Batik Yogyakarta.NIM. 16840065 Siti Nurasiyah2021-07-26T14:33:55Z2021-07-26T14:33:55Zhttp://digilib.uin-suka.ac.id/id/eprint/43112This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/431122021-07-26T14:33:55ZDETERMINASI ASPEK KEPERILAKUAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM DI DAERAH ISTIMEWA YOGYAKARTATaxes are one of the government's efforts to realize the independence of a country in financing development that is useful for common interests. MSMEs contribute 65% of the total economy in Indonesia. However, the amount of tax potential of MSMEs is not balanced with the compliance of MSME taxpayers. This study aims to examine the behavioral determinants of taxpayer compliance in the province of Yogyakarta. The independent variables in this study are tax knowledge, tax awareness, financial condition attitudes, tax socialization, and the dependent variable, namely taxpayer compliance. Sampling was done by using purposive sampling technique so as to produce 100 samples of business owners in the tourism sector. This type of research is a quantitative causality research, which is a causal relationship between independent and dependent variables which emphasizes the testing of theories in which the measurement of research variables utilizes numbers and analyzes the research data using statistical procedures. Analysis of research data using multiple linear analysis processed using SPSS version 23. The results of this study indicate that tax awareness, attitudes, and socialization have a positive and significant effect on taxpayer compliance. Tax knowledge and financial conditions have no effect on taxpayer compliance.NIM.: 16840039 Karunia Nur Hidayah2020-07-23T06:20:05Z2020-07-23T06:20:17Zhttp://digilib.uin-suka.ac.id/id/eprint/38187This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/381872020-07-23T06:20:05ZANALISIS FAKTOR PENENTU PENDAPATAN PERKAPITA INDONESIA SEBAGAI UPAYA MENGHINDARI MIDDLE INCOME TRAPIndonesia saat ini berada pada negara dengan kategori middle income country, dan tengah bergerak menuju negara dengan kategori high income country. Indonesia harus mampu menjaga tren positif pertumbuhan ekonomi dan pendapatan per kapitanya. Bila tidak maka Indonesia tidak bias menjadi high income country dan masuk dalam jebakan pendapatan menengah atau yang sering disebut middle income trap. Middle income trap merupakan kondisi di mana negara berpendapatan menengah tidak mampu mempertahankan tingkat pertumbuhan ekonomi yang stabil untuk menjadi negara berpendapatan tinggi, sehingga terperangkap dalam negara berpendapatan. Penelitian ini bertujuan untuk menganalisis factor-faktor penentu pendapatan perkapita sebagai upaya untuk menghindari middle income trap dalam jangka panjang dan jangka pendek. Variabel yang digunakan adalah pembentukan modal tetap bruto (PMTB), foreign direct investment (FDI), tabungan, kurs dan inflasi dengan pendekatan error correction model (ECM) tahun 1983-2018.
Hasil penelitian menunjukkan bahwa sampai saat ini Indonesia belum terjebak dalam middle income trap. Berdasarkan hasil analisis variabel PMTB dan FDI berpengaruh positif signifikan dalam jangka panjang maupun jangka pendek, variabel tabungan dan kurs berpengaruh positif signifikan dalam jangka panjang. Namun dalam jangka pendek variabel tabungan memiliki pengaruh positif dan tidak signifikan, sedangkan kurs berpengaruh negative tidak signifikan terhadap PNB per kapita. Variabel inflasi berpengaruh negative dalam jangka panjang maupun jangka pendek, namun hanya dalam jangka panjang variabel kurs berpengaruh signifikan terhadap PNB per kapita.
Kata kunci: Middle income trap, pendapatan per kapita, error correction modelNIM. 16810094 NURJANAH2020-07-17T08:06:50Z2020-07-17T08:07:13Zhttp://digilib.uin-suka.ac.id/id/eprint/38168This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/381682020-07-17T08:06:50ZDETERMINAN KUALITAS ENVIRONMENTAL DISCLOSURE:
STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR
DI INDONESIA DAN MALAYSIAPenelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, kepemilikan asing, kepemilikan institusional, profitabilitas dan leverage terhadap kualitas environmental disclosure pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan Bursa Malaysia periode 2016-2018. Penelitian ini menggunakan metode purposive sampling, diperoleh dari 87 perusahaan manufaktur Indonesia dan 81 perusahaan manufaktur Malaysia. Pengujian dilakukan dengan menggunakan analisis regresi berganda dan independent sample t test. Hasil dari penelitian: 1) Ukuran perusahaan berpengaruh positif signifikan terhadap kualitas environmental disclosure di Indonesia namun tidak berpengaruh di Malaysia, 2) Kepemilikan asing tidak berpengaruh terhadap kualitas environmental disclosure di Indonesia namun berpengaruh positif signifikan di Malaysia, 3) Kepemilikan institusional tidak berpengaruh terhadap kualitas environmental disclosure di Indonesia dan Malaysia, 4) Profitabilitas berpengaruh positif signifikan terhadap kualitas environmental disclosure di Indonesia namun tidak berpengaruh di Malaysia, 5) Leverage tidak berpengaruh terhadap kualitas environmental disclosure di Indonesia dan Malaysia, serta 6) Terdapat perbedaan kualitas environmental disclosure di Indonesia dan Malaysia.
Kata kunci: Ukuran Perusahaan, Kepemilikan Asing, Kepemilikan Institusional, Profitabilitas, Leverage, Environmental Disclosure.NIM. 15840050 MEGA RAHMAWATI