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All Journal Journal of Accounting and Digital Finance Journal of Islamic Economics and Finance Edusight International Journal of Multidisciplinary Studies (EIJOMS)
Muthohar, Ahmad Mifdlol
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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The Influence of Leverage, Profitability and Earnings Power on Earnings Management with Managerial Ownership as a Moderating Variable: Study on Companies Listed on the Jakarta Islamic Index (JII) for the period 2018 - 2022 Fadlila, Nadiya; Muthohar, Ahmad Mifdlol
Edusight International Journal of Multidisciplinary Studies Vol. 1 No. 4 (2024): Edusight International Journal of Multidisciplinary Studies
Publisher : Yayasan Meira Visi Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69726/eijoms.v1i4.70

Abstract

The purpose of this research is to test and obtain empirical evidence on the influence of leverage, profitability, and earning power on earnings management with managerial ownership as a moderating variable, based on 16 companies listed in the Jakarta Islamic Index from 2018 to 2022. This study employs panel data regression analysis and moderated regression analysis to examine the influence of moderating variables. Data analysis results indicate that leverage does not have a significant positive effect on earnings management. However, profitability and earnings power exhibit a significant positive impact on earnings management. Managerial ownership significantly moderates the influence of earnings power on earnings management. Managerial ownership does not significantly moderate leverage and profitability concerning earnings management. The novelty of this research lies in the addition of the independent variable, earnings power, and the use of managerial ownership as a moderating variable.
Kiai Langgar dan Bank Syariah: (Studi terhadap Konstruksi Bank Syariah menurut Kiai Langgar) Iqbal Notoatmojo, Muhammad; Muthohar, Ahmad Mifdlol
Journal Of Islamic Economics And Finance Vol 3 No 1 (2023): Volume 3 Nomor 1 Tahun 2023
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v3i1.7044

Abstract

Penelitian berangkat setidaknya dari dua latar belakang. Pertama, elit agama masih mempunyai peran penting dalam suatu komunitas, tidak terkecuali kiai langgar di Desa Denasri Kulon Batang sebagai elit agama di perkampungan. Mereka dalam bidang tertentu masih menjadi referensi bagi masyarakat, khususnya di bidang agama. Kedua, teori yang diyakini banyak pihak adalah bahwa perilaku rasional-instrumental akan sangat dominan di dunia modern. Namun apakah perilaku ekonomi para kiai langgar yang nota bene lebih “melek agama” dan menjadi referensi banyak pihak, juga hanya didasarkan pada kalkulasi ekonomi yang bernafaskan rasional-instrumental. Berangkat dari dua hal tersebut tulisan berupaya mendekripsikan perilaku ekonomi kiai langgar terhadap bank syariah yang melekat pada setting sosial yang melitarinya. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif. Data diperoleh langsung dari nara sumber di lapangan (library research) yang berlokasi di Desa Denasri Kulon Kabupaten Batang. Nara sumber yang dipilih menggunakan metode purpossive sampling dengan beberapa kriteria tertentu agar mendapatkan data yang dibutuhkan untuk menjawab pertanyaan penelitian. Teknik pengumpulan data menggunakan teknik interview yang dilengkapi dengan observasi di lapangan. Metode yang digunakan dalam penelitian ini adalah fenomenologi. Epoche yang dilakukan peneliti menggunakan dua metode, yaitu method of historical bracketing dan method of of eiditic reduction. Hasil penelitian ini menyimpulkan bahwa perilaku ekonomi kiai langgar terhadap bank syariah bukan hanya sekedar sebuah perilaku ekonomi an sich yang didasarkan pada kalkulasi rasional semata. Perilaku mereka terlekat (embedded) pada berbagai variabel non-ekonomi, antara lain nilai-nilai agama, nilai-nilai sosial dan jaringan sosial.
Pengaruh growth opportunity, likuiditas, dan leverage terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening Pratiwi, Adillah; Muthohar, Ahmad Mifdlol
Journal of Accounting and Digital Finance Vol. 1 No. 3 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.273 KB) | DOI: 10.53088/jadfi.v1i3.175

Abstract

The purpose of this study is to explain the effect of growth opportunity, liquidity, and leverage on firm value with profitability as an intervening variable (study at PT Bank Panin Dubai Syariah for the period 2016-2020). This research uses quantitative research by using path analysis. This study uses secondary data in the form of time series monthly financial data of Bank Panin Dubai Syariah from January 2016 to December 2020. This study indicates that the growth opportunity variable is insignificant to firm value, liquidity harms firm value, leverage harms firm value, and profitability harms firm value. In addition, the growth opportunity is not significant to profitability, liquidity harms profitability, and leverage harms profitability. After path analysis, profitability cannot mediate the effect of growth opportunity on firm value, profitability is not able to mediate the effect of liquidity on firm value, but profitability can mediate the effect of leverage on firm value.
Co-Authors Fadlila, Nadiya Iqbal Notoatmojo, Muhammad Pratiwi, Adillah