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All Journal Sebatik JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Ilmiah Manajemen Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Aktiva : Riset Akutansi dan Keuangan Akuntansi dan Teknologi Informasi JCA (Jurnal Cendekia Akuntansi) Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indo-Fintech Intellectuals: Journal of Economics and Business Research Horizon Jurnal Akuntansi, Keuangan dan Perpajakan Journal of Economics and Management Scienties El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Hamzani, Umiaty
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Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Pengaruh Tingkat Hutang, Fee Audit Dan Konsentrasi Pasar Terhadap Persistensi Laba: Firm Age Sebagai Variabel Moderasi Afifah, Siti; Yunita, Khristina; Hamzani, Umiaty; Desyana, Gita; Indah, Djunita Permata
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 2 (2024): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i2.6223

Abstract

The purpose of this study is to examine the effect of debt levels, audit fees, and market concentration on earnings persistence, and to analyze whether firm age is able to strengthen the relationship between debt levels, audit fees, and market concentration on earnings persistence in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The novelty of this study lies in the object of research and the use of firm age as a moderating variable that has not been widely studied. The population of the study was 37 companies with a research sample of 8 companies selected using purposive sampling techniques. This study uses a quantitative method using multiple linear regression analysis techniques and moderated regression, and the analysis tool is SPSS 23 software. The findings of this study indicate that debt levels have a negative and significant effect on earnings persistence, while audit fees do not affect earnings persistence and market concentration has a positive and significant effect on earnings persistence. Firm age is only able to negatively weaken the relationship between audit fees and earnings persistence, but is unable to strengthen the relationship between debt levels and market concentration with earnings persistence. Simultaneously, debt levels, audit fees and market concentration affect earnings persistence.
Pengaruh Audit Tenure KAP, Reputation KAP, Audit Fee, Auditor Switching dan Firm Size Terhadap Audit Quality dengan Audit Committee Sebagai Variabel Moderasi pada Indeks Kompas100 Bursa Efek Indonesia (BEI) Napiajo, Napiajo; Hamzani, Umiaty; Ikhsan, Syarbini
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 1 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i1.2696

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Audit Tenure KAP, Reputation KAP, Audit Fee, Auditor Switching dan Firm Size terhadap Audit Quality dengan dimoderasi Audit Committee. Jenis penelitian ini merupakan penelitian kuantitatif, dengan menggunakan data sekunder berupa data dari laporan tahunan dan laporan keuangan (annual report) perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini yang dipilih sebagai objek penelitian adalah perusahaan-perusahaan yang terdaftar di indeks Kompas100 di Bursa Efek Indonesia (BEI) selama rentang tahun tahun 2021-2023 yaitu berjumlah 140 Perusahaan. Metode analisis dalam penelitian ini menggunakan Moderated Regression Analysis (MRA) dan analisis regresi linear berganda (Multiple Linear Regression) dan alat analisis statistik SPSS versi 26. Hasil penelitian menunjukkan bahwa Audit Tenure KAP, Reputation KAP, Audit Fee berpengaruh negatif terhadap Audit Quality, sedangkan Auditor Switching dan Firm Size berpengaruh positif terhadap Audit Quality. Audit Committee mampu memoderasi hubungan antara Audit Tenure KAP, Reputation KAP terhadap Audit Quality, untuk variabel sisanya yaitu Audit Fee, Auditor Switching dan Firm Size, Audit Committee tidak mampu memoderasi hubungannya dengan Audit Quality.
Pengaruh Dana Alokasi Umum, Dana Alokasi Khusus, dan Pendapatan Asli Daerah Terhadap Indeks Pembangunan Manusia Dengan Belanja Modal Sebagai Variabel Mediasi pada Pemerintah Kabupaten/Kota di Provinsi Kalimantan Barat Pratama, Nanda Saputra; Hamzani, Umiaty; Muhsin, Muhsin; Rusliyawati, Rusliyawati; Karpriana, Angga Permadi
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 1 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i1.1080

Abstract

This study aims to test and prove empirically the effect of General Allocation Fund (DAU), Special Allocation Fund (DAK) and Regional Original Revenue (PAD) to Human Development Index (HDI) with Capital Expenditures as intervening variables in districts or cities of West Kalimantan Province. The population in this research were 12 districts and 2 cities in the Province of West Kalimantan in 2019-2023. The sampling method used was purposive sampling. Data analysis technique used in this study is path analysis. SPSS 25 tool is used for data analysis. The results showed that the General Allocation Fund has a negative and significant effect on the Human Development Index, the Special Allocation Fund has no effect on the Human Development Index. Regional Original Revenues has a positive and significant effect on the Human Development Index. General Allocation Fund has a positive and significant effect on the Capital Expenditure and Special Allocation Fund has no significant effect on the Capital Expenditure. Regional Original Revenue has a positive and significant effect on Capital Expenditure. Capital Expenditure has a positive effect on the Human Development Index and Capital Expenditure are not able to mediate the influence of General Allocation Fund and Special Allocation Fund on the Human Development Index. Regional Original Revenue Capital Expenditure have an significant effect on the Human Development Index which is mediated by Capital Expenditure.
Pengaruh Struktur Modal, Profitabilitas, dan Ukuran Perusahaan terhadap Tax Avoidance pada Perusahaan Subsektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Luthfi’ya, Ghina Ayu; Hamzani, Umiaty; Dosinta, Nina Febriana
Journal of Economics and Management Scienties Volume 7 No. 3, June 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i3.110

Abstract

Penelitian ini menganalisis pengaruh struktur modal, profitabilitas, dan ukuran perusahaan terhadap tax avoidance pada perusahaan properti dan real estate di Bursa Efek Indonesia (BEI) tahun 2018 sampai 2024 menggunakan pendekatan kuantitatif dengan regresi data panel. Hasilnya menunjukkan bahwa struktur modal tidak berpengaruh signifikan terhadap tax avoidance, sesuai Trade-Off Theory, sementara profitabilitas dan ukuran perusahaan berpengaruh positif dan signifikan, sejalan dengan Agency Theory dan Political Cost Theory. Perusahaan yang lebih profitabel dan besar cenderung melakukan tax avoidance secara legal melalui perencanaan pajak yang efisien. Implikasinya, manajemen disarankan tidak hanya mengandalkan utang untuk efisiensi pajak, tetapi juga mempertimbangkan risiko keuangan, keberlanjutan, dan kepatuhan regulasi. Perusahaan dengan profitabilitas tinggi harus menjaga transparansi dan etika untuk menghindari persepsi negatif dari investor dan otoritas pajak. Sementara itu, perusahaan besar perlu menyeimbangkan efisiensi pajak dengan pelaporan yang transparan agar tetap mematuhi hukum. Bagi regulator, temuan ini menekankan pentingnya memperkuat pengawasan dan memperbarui regulasi perpajakan, terutama untuk perusahaan dengan pelaporan keuangan kompleks, guna meminimalkan celah hukum. Investor juga disarankan lebih kritis dalam menganalisis laporan keuangan, seperti memantau Effective Tax Rate dan book-tax difference, sebagai indikator potensi tax avoidance. Dengan demikian, penelitian ini memberikan kontribusi empiris bagi pengambilan keputusan keuangan perusahaan dan perumusan kebijakan pajak yang lebih efektif.
Pengaruh kualitas audit, audit tenure dan auditor switching terhadap opini audit going concern Sinaga, Agnes Novita Sari; Hamzani, Umiaty; Desyana, Gita
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7514

Abstract

Purpose – This study aims to examine the effect of audit quality, audit tenure, and auditor switching on going concern audit opinions in Indonesian state-owned enterprises (SOEs), with company size as a moderating variable. Methods – A purposive sampling technique was used to select 145 observations from 30 SOEs between 2019 and 2023. Logistic regression analysis was conducted using SPSS version 25. Findings - The results indicate that audit quality negatively affects the issuance of going concern opinions. Company size significantly moderates the relationship between audit quality and going concern opinions. However, audit tenure and auditor switching do not have a significant impact. Implications - These findings provide insights for management to enhance performance to reduce the risk of receiving going concern opinions, and for auditors to maintain independence and transparent communication during audits. Originality - This research introduces company size as a moderating variable in the relationship between auditor-related factors and going concern audit opinions, specifically in the context of SOE.
Performance of Syariah Regional Development Banks in Indonesia: Maqashid Syariah Approach Maulana, Nafiz; Hamzani, Umiaty
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.810

Abstract

Islamic banking in Indonesia continues to grow, yet its performance evaluation often overlooks the broader ethical and social objectives of Sharia principles. This study employs the Sharia Maqashid Index (SMI) and the Sharia Conformity and Profitability (SCnP) frameworks to evaluate the performance of Indonesia’s Islamic Regional Development Banks (BPD Syariah) from 2020 to 2024. It assesses both their adherence to sharia principles and their financial outcomes. Using a quantitative descriptive approach, the research analyzes secondary data drawn from the annual financial reports of BPD Syariah institutions. Findings indicate a positive relationship between the SMI and financial performance. For instance, Bank NTB Syariah and Bank Aceh Syariah demonstrate high levels of sharia compliance and strong profitability. In contrast, banks such as Bank Sumut and Bank Nagari, which show lower levels of sharia conformity, tend to be less profitable. These results highlight the importance of aligning sharia compliance with financial performance to ensure the long-term viability of Islamic banking. The study contributes to existing literature by integrating sharia compliance into financial performance evaluations of Islamic banks. It underscores the necessity of embedding Sharia governance and ethical banking practices into the core business strategies of BPD Syariah in Indonesia.
Pengakuan dan Pengukuran Instrumen Bebas Bunga Serta Peran Dewan Pengawas Syariah dalam Pelaporan Keuangan: Perbedaan Bank Syariah dan Konvensional Sarimastini, Agustina; Hamzani, Umiaty; Fahmi, Muhammad; Helmi, Syarif Muhammad; Dosinta, Nina Febriana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i11.9842

Abstract

This study aims to examine the differences in the recognition and measurement of interest-free instruments and the role of the Sharia Supervisory Board in financial reporting between Islamic and conventional banks. The method used was a systematic literature review (SLR) of articles comparing the financial systems of the two types of banks. The results of the study indicate that Islamic banks use Sharia contract principles such as murabahah, mudharabah, and ijarah as a substitute for interest, while conventional banks rely on interest-based income. The role of the Sharia Supervisory Board (SSB) has proven significant in maintaining Sharia compliance, increasing accountability, and transparency in Islamic banks' financial reports. This study provides important insights for regulators, academics, and practitioners in developing Sharia-based financial reporting in Indonesia.
PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL TERHADAP BARANG MILIK NEGARA Suzitra, Rayen; Hamzani, Umiaty; Fahmi, Muhammad
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4568

Abstract

Penerapan Standar Akuntansi Pemerintah (SAP) berbasis akrual dalam pengelolaan aset milik negara merupakan aspek penting dalam reformasi sektor publik. Pengelolaan BMN memerlukan perhatian khusus karena aset tersebut digunakan untuk meningkatkan kinerja pemerintah. Dalam beberapa tahun terakhir, pengelolaan BMN menjadi lebih kompleks dan memerlukan sistem akuntansi yang lebih efektif untuk mengawasi penggunaan aset negara. Akuntansi pemerintah berbasis akrual telah menjadi salah satu alternatif yang populer dalam pengelolaan BMN. Dengan penerapan SAP berbasis akrual, diharapkan kualitas laporan keuangan pemerintah akan meningkat, sehingga dapat menyediakan informasi yang lebih akurat dan andal untuk pengambilan keputusan ekonomi, sosial, dan politik. Selain itu, dengan pengelolaan BMN yang lebih baik, diharapkan kinerja pemerintah akan meningkat, dan pada akhirnya memberikan layanan yang lebih baik kepada masyarakat. Tulisan ini diharapkan dapat menjadi referensi yang lebih rinci dan komprehensif serta meningkatkan pemahaman dan penerapan pengelolaan BMN sesuai dengan SAP berbasis akrual dalam sistem pemerintahan daerah. Penelitian ini menggunakan metodologi kualitatif dengan pendekatan kajian pustaka. Penelusuran pustaka dilakukan melalui berbagai sumber, meliputi jurnal, buku, dokumentasi, internet, dan perpustakaan, untuk memperoleh data yang relevan dengan topik penelitian. Penerapan standar akuntansi pemerintahan berbasis akrual dalam pengelolaan aset negara memiliki potensi besar untuk meningkatkan transparansi, akuntabilitas, dan efisiensi penyelenggaraan pemerintahan
Pengaruh Leverage dan Profitabilitas Terhadap Sustainable Growth Rate dengan Kebijakan Dividen Sebagai Variabel Moderasi Yolanda, Angela; Rusmita, Sari; Hamzani, Umiaty
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7532

Abstract

One of the important indicators that shows the company's capacity to develop sustainably without the need for additional external funding is the sustainable growth rate. With dividend policy as a moderator variable, this study tries to examine the impact of leverage and profitability on sustainable growth rate (SGR) in healthcare companies listed on the Indonesia Stock Exchange (IDX). Leverage represents the use of debt in the capital structure, while profitability is a measure of a company's capacity to generate profits which is seen as an important component in determining sustainable growth rates. The research method uses a quantitative approach with purposive sampling techniques in determining samples. A sample of 36 data, consisting of 12 companies for 3 years (2021-2023). The data analysis techniques used were descriptive and moderated regression analysis (MRA) to test the effect of moderation. This study provides implications for healthcare company management in terms of optimizing capital structure and dividend policies to achieve optimal sustainable growth. The results of the analysis show that leverage and profitability have a significant positive effect on the sustainable growth rate with significance values of 0,001 < 0,05 and 0,000 < 0,05 respectively, dividend policy does not have a significant influence on the sustainable growth rate with a significance value of 0,236 > 0,05, dividend policy has a moderation effect that weakens the relationship between leverage and sustainable growth rate with a significance value of 0,031 < 0,05, and dividend policy has a moderation effect that weakens the relationship between profitability and sustainable growth rate with a significance value of 0,000 < 0,05.
Co-Authors ., Rusliyawati Afifah, Siti Amartha, Pandu Anisah, Nur Wafa Damayanti, Fera Dea Haritiantari Desyana, Gita Djunita Permata Indah Elok Heniwati Hanida, Ines Helisa Noviarty Helmi, Syarif Muhammad Ikhsan, Syarbini Karpriana, Angga Permadi Khristina Yunita Luthfi’ya, Ghina Ayu Maulana, Nafiz MUHAMMAD FAHMI Muhsin Muhsin nanang nanang Napiajo Napiajo Nina Febriana Dosinta Pratama, Nanda Saputra Sam, Benedikta Fristhalie Sari Rusmita Sarimastini, Agustina Setyadi Setyadi Sinaga, Agnes Novita Sari Susanto, Veronica Nessie Suzitra, Rayen Umyana, Ayu Warna, Warna Yantiana, Nella Yolanda, Angela