The Effect Corporate Governance Toward Islamic Social Reporting (ISR): Profitability as a Mediating

The Purpose of this research is to determine the role of profitability as a intervening between corporate governance on the disclosure of ISR in Islamic Commercial Banks (BUS) in Indonesia in the 2014-2018 period. This research uses quantitative research using multiple linear regression analysis. This study uses secondary data in the form of panel data on companies registered in BUS for the 2014-2018 period. The population in this study is BUS in Indonesia during the 2014-2018 period. The sampling method is carried out by purposive sampling using several criteria to obtain 12 BUS used as research samples. The results of this study indicate that independent commissioners have an effect on ISR, while managerial ownership, audit committees, profitability have no effect on ISR. Managerial expertise, independent commissioners, and audit committees do not affect profitability. Path Analysis results show that profitability cannot mediate the effect of managerial ownership, independent commissioners, and audit committees on the disclosure of Islamic ocial reporting (ISR).

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Pengaruh Good Corporate Governance Terhadap Peringkat Obligasi

JAAF (Journal of Applied Accounting and Finance) ◽

10.33021/jaaf.v5i2.1308 ◽

2021 ◽

Vol 5 (2) ◽

pp. 109

Author(s):

Putri Nurmala ◽

Akhmad Sigit Adiwibowo

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Sampling Method ◽

Linear Regression Analysis ◽

Secondary Data ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Bond Ratings ◽

Good Corporate Governance ◽

Analysis Technique

Bond ratings are a scale of risk of all bonds traded, which indicates how safe a bond is. The security of a bond is indicated by its ability to pay interest and repay the loan principal. The purpose of this study is to find out empirical evidence that good corporate governance has an effect on bond ratings. This study uses secondary data. The population in this study are non-financial companies listed on the IDX in 2014-2018. The research sample was selected using purposive sampling method. After subtraction with several criteria, as many as 20 companies were set as the sample. The analysis technique in this study uses multiple linear regression analysis. The results of this study indicate that institutional ownership and audit committee have a significant effect on bond ratings. Meanwhile, the independent board of commissioners has no significant effect on bond ratings

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Pengaruh CAR, FDR, Dan BOPO Terhadap ROA Pada Bank Syariah Di Indonesia

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v9i2.870 ◽

2021 ◽

Vol 9 (2) ◽

Author(s):

Intan Rika Yuliana ◽

Sinta Listari

Keyword(s):

Commercial Banks ◽

Quantitative Research ◽

Linear Regression Analysis ◽

Secondary Data ◽

Predictive Ability ◽

Multiple Linear Regression Analysis ◽

Capital Adequacy ◽

Return On Assets ◽

Operating Income ◽

Capital Adequacy Ratio

Banking companies, including Islamic banking, need to avoid problems that can cause financial failure, which can make the bank unable to carry out its business operations and may end up in bankruptcy, so that the level of soundness of the bank based on risk must always be monitored. Therefore, banks must maintain their financial ratios in accordance with Bank Indonesia decisions and maintain their performance. So analyzing the effect of the Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and the Ratio of Operating Costs to Operating Income (BOPO) on Return On Assets (ROA) in Islamic Banks is considered very important. This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and Operational Costs on Operating Income (BOPO) on Return On Assets (ROA) at Islamic Commercial Banks in Indonesia. This research includes quantitative research and the type of data used is secondary data. The data used in this study is the ratio of CAR, FDR, BOPO, and ROA for the period 2014–2019 which was obtained from the annual Financial Statements on the official website of each bank. The population in this study were 14 Islamic Commercial Banks in Indonesia. After passing the purposive sampling stage, there were 6 samples of Sharia Commercial Banks that were suitable for use, namely BCA Syariah, BNI Syariah, Bank Mega Syariah, Bank Muamalat Indonesia, Bank Panin Dubai Syariah and BRI Syariah. The analytical method used in this research is Multiple Linear Regression Analysis. The results of the partial study with the t-test showed that the CAR and FDR variables had a positive and significant effect on the ROA of Islamic commercial banks. While the BOPO variable has a negative and significant effect on the ROA of Islamic commercial banks. And the results of the f test show that the CAR, FDR, and BOPO variables together have a significant influence on the ROA of Islamic commercial banks. The predictive ability of these three variables on ROA is 82.7%, the remaining 17.3% is explained by other variables outside of this research. Keywords: Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Operating Expenses per Operating Income (BOPO), Return On Assets (ROA)

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Pengaruh Nilai Tukar, Tingkat Pertumbuhan Ekonomi, Dan Tingkat Inflasi Terhadap Jakarta Islamic Index

AKTSAR Jurnal Akuntansi Syariah ◽

10.21043/aktsar.v2i2.5932 ◽

2019 ◽

Vol 2 (2) ◽

pp. 187

Author(s):

Aqinatul Munawaroh Agustina ◽

Abdul Haris Naim ◽

Surepno S

Keyword(s):

Economic Growth ◽

Exchange Rate ◽

Quantitative Research ◽

Sampling Method ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Data Sources ◽

Analysis Method ◽

Secondary Data Sources

The purpose of this study was to analyze the effect of the rupiah exchange rate, economic growth and inflation on the Jakarta Islamic Index. This type of research is quantitative research with secondary data sources. The sampling method uses purposive sampling method. The data analysis method used in this research is multiple linear regression analysis. The results of this study indicate that partially the rupiah exchange rate has a significant effect on the Jakarta Islamic Index while economic growth and inflation have no significant effect on the Jakarta Islamic Index. Simultaneously variables of the rupiah exchange rate, economic growth, and inflation significantly influence the Jakarta Islamic Index.

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THE EFFECT OF PROFITABILITY AND GOOD CORPORATE GOVERNANCE ON EARNINGS QUALITY

Jurnal Akuntansi dan Keuangan ◽

10.23960/jak.v25i1.238 ◽

2020 ◽

Vol 25 (1) ◽

pp. 13-27

Author(s):

Rani Aprilian ◽

Kiagus Andi ◽

Yunia Amelia

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Earnings Quality ◽

Linear Regression Analysis ◽

Secondary Data ◽

Institutional Ownership ◽

Managerial Ownership ◽

Good Corporate Governance

This study aims to examine the effect of profitability and good corporate governance on earnings quality in food and beverage companies listed on Indonesia Stock Exchange (IDX) 2015-2018 period. Profitability is calculated using Return on Assets (ROA). The proxy of Good Corporate Governance are institutional ownership, managerial ownership, audit committee, and independent commissioner. The dependent variable in this study is earnings quality measured by discretionary accrual using Modified Jones Model to detect earning management. This study used secondary data from the official website of Indonesian Stock Exchange (www.idx.co.id) and the sampling method in this study uses purposive sampling method. The data analysis in this study using multiple linear regression analysis. The results of this study indicate that profitability and audit committee have a positive effect on earnings quality, while the independent commissioner has a negative effect on earnings quality. Other independent variables i.e. institutional ownership and managerial ownership have no significant effect on earnings quality

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The Effect of Corporate Governance on Earnings Management with Capital Structure as Intervening Variable

Journal of Business Management Review ◽

10.47153/jbmr12.162020 ◽

2020 ◽

Vol 1 (2) ◽

pp. 090-106

Author(s):

Nur Meida Audina

Keyword(s):

Corporate Governance ◽

Capital Structure ◽

Earnings Management ◽

Financial Services ◽

Commercial Banks ◽

Quantitative Research ◽

Audit Committee ◽

Secondary Data ◽

Institutional Ownership ◽

Managerial Ownership

The purpose of this study is to determine the effect of corporate governance on earnings management with capital structure as an intervening variable in Islamic commercial banks registered in the Financial Services Authority (OJK) for the 2014-2018 period. This research uses quantitative research by using multiple linear regression and path analysis as data analysis. This study uses secondary data in the form of panel data on Islamic commercial banks registered with the Financial Services Authority (OJK) for the 2014-2018 period. The data that has been obtained is then analyzed using SPSS 23 devices. The population in this study are all Islamic commercial banks registered at the Financial Services Authority (OJK) during the 2014-2018 period. The sampling method is done by purposive sampling that is by using several criteria to obtain 12 Islamic banks that are used as research samples. The results of this study indicate that managerial ownership, institutional ownership and audit committee have no effect on earnings management. Managerial ownership, institutional ownership, and audit committee do not affect the capital structure. Capital structure cannot mediate the relationship between managerial ownership, institutional ownership and earnings management.

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Testing The Role Of Country Of Origin, Celebrity Endorser, Ads And E-Wom Towards Consumer Buying Interest

Primanomics Jurnal Ekonomi & Bisnis ◽

10.31253/pe.v18i3.387 ◽

2020 ◽

Vol 18 (3) ◽

pp. 1

Author(s):

Amir Abdul Karim ◽

Budi Istiyanto

Keyword(s):

Quantitative Research ◽

Sampling Method ◽

Linear Regression Analysis ◽

Country Of Origin ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Sampling Techniques ◽

Celebrity Endorser

This research is motivated by the increasing market share of OPPO Smartphones in Indonesia in the Second Quarter of 2019. It is thought that this increase has an effect on increasing sales of the OPPO Smartphone and also makes the reason OPPO Smartphones are able to overtake Samsung's position in Indonesia. The purpose of this study is to analyze the variables Country of Origin, Celebrity Endorser, Advertising and E-WOM on Purchase Interest of OPPO Smartphone products. The research method used is quantitative research. Determination of the number of samples using non-probability sampling techniques with a purposive sampling method with a total sample of 126 respondents. This study uses multiple linear regression analysis. The results of the study indicate that the Country of Origin, Advertisements and E-WOM variables have a positive and significant effect on buying interest in OPPO Smartphone products. While the Celebrity Endorser variable does not significantly influence the buying interest of OPPO Smartphone products.

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PENGARUH KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN SEKTOR PERTAMBANGAN

Jurnal Akuntansi ◽

10.33369/j.akuntansi.9.3.187-200 ◽

2019 ◽

Vol 9 (3) ◽

pp. 187-200

Author(s):

Fitri Amaliyah ◽

Eliada Herwiyanti

Keyword(s):

Firm Value ◽

Quantitative Research ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Audit Committees ◽

Analysis Tool ◽

Correlational Research ◽

Observation Period

The purpose of the study was to determine whether there are effects of institusional ownership, independent commissioner and the audit board to the value of the company. This type of research is correlational research, with quantitative research. This study uses secondary data taken from the IDX website data. The sample used in this study proved 60 companies consisting of the mining sector during the 2-year observation period. The sampling technique was carried out using the purposive sampling method. The analytical method used is multiple linear regression analysis with an analysis tool using SPSS 22. The results of this study indicate audit committees variables have a significant effect on firm value. While the institusional ownership and independent commissioner variables are not significant to the value of the company.

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Pengaruh Exchange Rate, Inflasi, Risiko Sistematis Dan BI Rate Terhadap Return Saham Syariah Di Jakarta Islamic Index (JII) Periode 2015-2018

MALIA: Journal of Islamic Banking and Finance ◽

10.21043/malia.v4i1.8409 ◽

2020 ◽

Vol 4 (1) ◽

pp. 12

Author(s):

Ahmad Karim Abdul Jabar ◽

Iwan Fahri Cahyadi

Keyword(s):

Exchange Rate ◽

Quantitative Research ◽

Sampling Method ◽

Linear Regression Analysis ◽

Systematic Risk ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

A Value ◽

Secondary Data Sources ◽

Variable Exchange

This research aims to determine the effect of variable exchange rate, inflation, systematic risk, and bi rate partially on the return of sharia stocks in the Jakarta Islamic Index (JII). In addition, to know the effect of variable exchange rate, inflation, systematic risk, and BI rate simultaneously on the return of sharia stocks in Jakarta Islamic Index (JII) period 2015-2018. This type of research is quantitative research with secondary data sources. The sampling method uses the purposive sampling method. This research data uses sharia stock data listed in Jakarta Islamic Index period 2015-2018. The method of data analysis used is to use multiple linear regression analysis methods. The results of this study show that partially variable exchange rate (X1) negatively and significantly affects the return of sharia stocks with a value of t-count > t-table (2.482 > 1,998) and a significant rate of 0.016 > 0.05, while inflation also negatively and significantly affects the return of sharia stocks with a value of t-count > t-table (2,600 > 1,998) and a significant level of 0.012 < 0.05, and systematic risk (X3) affects the return of sharia stocks with a value of t-count > t-table (2.038 > 1.998) and a significant level of 0.046 < 0.05, while the BI rate (X4) negatively and significantly affects the return of sharia stocks, with a value of t-count > t-table (2.412 > 1,998) and a significant level of 0.019 < 0.05. Simultaneously indicates that the exchange rate, inflation, systematic risk, and BI rate significantly affect the return of sharia stocks with a value of F-count > F-table (2.810 > 2.52) with a significance value of 0.033.

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Peranan Komisaris dan Direksi Bank Syariah dalam Pengelolaan Dana Zakat dan ISR (Islamic Social Responsibility) di Indonesia

Akuntansi dan Manajemen ◽

10.30630/jakmenpnp.14.2.178 ◽

2019 ◽

Vol 14 (2) ◽

pp. 95

Author(s):

Melia Frastuti ◽

Dimas Pratama Putra ◽

Erfan Effendi

Keyword(s):

Social Responsibility ◽

Commercial Banks ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Islamic Banks ◽

The Public ◽

Islamic Bank ◽

Positive Assessment ◽

Nature Preservation

Abstract Almsgiving is one of the pillars supporting the upholding of Islam as the obligation for the adherents to improve horizontal relations between fellow humans and strengthen vertical relations with Allah SWT. The implementation of Islamic Social Responsibility (ISR) of the Islamic Bank gives a positive assessment in sharia agreement, justice and equality, responsibility for work, welfare, guarantee of nature preservation and benevolent assistance that is not profit-oriented.Proper almsgiving management and ISR implementation make Islamic banks trusted by the public in terms of service quality, satisfaction and loyalty of Muzzaki. It reduces bad images, and provides relevant impacts on social welfare and the progress of the era. The data analysis used to test the hypotheses is Multiple Linear Regression analysis. The data is collected by distributing questionnaires to Commissioners and Directors at 14 (fourteen) Islamic Commercial Banks spread throughout Indonesia. The result of this study shows partially prove the role of Islamic bank commissioners in the amsgiving management only, while the importance of the role of directors in Islamic banks in almsgiving management and the implementation of ISR partially. Keywords: Islamic Bank, Commissioners, Directors, Almsgiving and ISR

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Pengaruh Ukuran Perusahaan, Leverage, Kebijakan Dividen dan Profitabilitas terhadap Nilai Perusahaan Studi pada Perusahaan Manufaktur Sektor Food And Beverages

Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah ◽

10.47467/alkharaj.v4i3.708 ◽

2021 ◽

Vol 4 (3) ◽

pp. 626-640

Author(s):

Nur Anisa ◽

Sri Hermuningsih ◽

Alfiatul Maulida

Keyword(s):

Firm Size ◽

Firm Value ◽

Quantitative Research ◽

Sampling Method ◽

Dividend Policy ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Food And Beverages ◽

Selection Of

This study aims to examine the effect of firm size, leverage, dividend policy and profitability on firm value in the study of manufacturing companies in the food and beverages sector. This research uses quantitative research. The technique used in sampling is the purposive sampling method, namely the selection of samples is carried out with predetermined criteria. So that as many as 35 data were obtained from 7 food and beverages companies listed on the IDX during the 2016-2020 period. The data analysis method used is multiple linear regression analysis using the SPSS version 23 program. Based on the results of the study, it shows that: (1) firm size has no effect on firm value, (2) leverage has a negative and significant effect on firm value, (3) dividend policy has no effect on firm value, (4) profitability has a positive and significant effect on firm value. Keywords: firm size, leverage, dividend policy and profitability.

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