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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Al-Iqtishad Jurnal Global Ilmiah InJEBA : International Journal of Economics, Business and Accounting International Research Journal of Business Studies
Miftah, Desrir
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Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Medicine & Pharmacology Social Sciences Other

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 1 
Audit Committee, Auditor Tenure and Company Size: Implications for The Integrity of Financial Reports Pitria, Indah; Miftah, Desrir
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 2 (2024): InJEBA (June)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12635243

Abstract

The discovery of company dishonesty in disclosing financial reports can have a negative impact on interested parties because it can be misleading in decision making due to inaccurate information presented. This research aims to determine the influence of the Audit Committee, Audit Tenure, and Company Size on the Integrity of Financial Reports in Insurance Sub-sector Companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This research uses quantitative methods. The sample in this study was selected using a purposive sampling technique and obtained 68 analysis units from 17 companies. Data analysis in this research uses panel data analysis. The results of this research indicate that the Audit Committee and Audit Tenure have a negative effect on the integrity of financial reports, while company size has no effect on the integrity of financial reports.
Does Innovation Affect Company Performance? Exploring the Mediation Effects of Management Accounting Information Systems Miftah, Desrir; Julina
International Research Journal of Business Studies Vol. 13 No. 2 (2020): August-November 2020
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.13.2.189-200

Abstract

This study attempt to determine the direct effect of innovation on company performance and its indirect effect through Management Accounting Information Systems (MAIS) as an mediating/intervening variable. Samples were managers in the manufacturing industry that produces Crude Palm Oil (CPO) operating in Riau Province. Data collected through questionnaires and processed using SEM-PLS. The results found that innovation affects firm performance. Management Accounting Information Systems mediates the effect of innovation and firm performance. Research on MAIS as intervening variable in the palm oil industry was first carried out especially in Indonesia. Innovations made by company through a good Management Accounting Information System will improve the performance of CPO producing company
THE ROLE OF COMPANY PERFORMANCE IN MEDIATING THE INFLUENCE BETWEEN ENTERPRISE RISK MANAGEMENT AND AUDIT COMMITTEE ON COMPANY VALUE Vayendora, Sinta; Miftah, Desrir
Jurnal Al-Iqtishad Vol 20, No 2 (2024): December 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i2.31207

Abstract

The aim of the research is to examine the influence between company risk management and audit committees on company value, with company performance as a mediating variable (Empirical Study on Infrastructure Subsector Group Companies Listed on the Indonesia Stock Exchange 2018–2022). The research population consisted of 65 companies, with a sample of 15 companies. The data testing method used is path analysis. The results of this research show that corporate risk management, audit committees, and company performance have a significant effect on company value, but corporate risk management, audit committees do not have a significant effect on company value. Company risk management also has a negative effect on company value and the audit committee has a negative effect on company performance. company performance has a positive effect on company value. Company performance is able to mediate Enterprise Risk Management on company value, but company performance is not able to mediate the audit committee on company value.
Faktor yang Mempengaruhi Minat Mahasiswa terhadap Cryptocurrency sebagai Investasi Digital Islamiah, Ifa Nurul; Julina, Julina; Miftah, Desrir
Jurnal Global Ilmiah Vol. 1 No. 5 (2024): Jurnal Global Ilmiah
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/jgi.v1i5.52

Abstract

Pada saat ini mata uang digital (cryptocurrency) telah menjadi fenomena global yang dikenal kebanyakan orang, bank, pemerintah dan banyak perusahaan lainnya belum sadar pentingnya cryptocurrency. Riset ini memiliki tujuan yakni mengkaji apa yang mempengaruhi pengetahuan, potensi penghasilan mahasiswa terhadap investasi cryptocurrency. Secara khusus cryptocurrency mempunyai dua fungsi yaitu menjadi komoditas serta alat tukar. Dalam riset ini jenis yang dipakai ialah kuantitatif. Data primer ialah sumber yang di pakai dalam riset ini, yaitu data yang diperoleh atau data yang melalui kuesioner. Hasil pada riset yang diperoleh menunjukkan jika nilai pengaruh pengetahuan memiliki pengaruh yang signifikan terhadap minat. Pengaruh potensi penghasilan memiliki pengaruh yang signifikan terhadap minat. Pengaruh yang disignifikan antara pengetahuan dan potensi penghasilan secara simultan terhadap motivasi.
Investor response to the implementation of IFRS 9 in Indonesian banking companies Firmansyah, Amrie; Kurniawati, Lestari; Miftah, Desrir; Winarto, Tjahjo
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 2 (2023)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol27.iss2.art1

Abstract

This study examines the effect of allowance for impairment losses on firm value. Allowance for impairment losses on the company's financial assets in the context of implementing IFRS 9 in the form of PSAK 71 in Indonesia on a forward-looking basis is different from the implementation of previous accounting standards, which was on a backward-looking basis. Quantitative methods are employed in this study using secondary data from banking financial reports sourced from www.idx.co.id during the 2019-2021 period. In addition, this study also employs stock price data sourced from www.finance.yahoo.co.id. The main data in this study is data for 2020, which is the first year of application of PSAK 71. While data for 2019 is used to compare the year before the application of PSAK 71, and 2021 is used to compare the application of PSAK 71 in the second year. Data testing was performed using multiple linear regression analysis for cross-section data. This study concludes that the allowance for impairment losses positively affects firm value in the first year. The results of this test are relevant in the second year of the implementation of PSAK 71. Meanwhile, it shows that the allowance for impairment losses has no effect on firm value in the year before the implementation of PSAK 71. This research contributes to the literature on implementing new financial accounting standards in Indonesia related to investor response in the capital market.
Co-Authors Amrie Firmansyah Islamiah, Ifa Nurul Julina Julina Julina Lestari Kurniawati, Lestari Pitria, Indah Vayendora, Sinta Winarto, Tjahjo