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Journal : Profita : Komunikasi Ilmiah dan Perpajakan

MANAJEMEN RISIKO LIKUIDITAS BANK PERKREDITAN RAKYAT (Studi Empiris pada Bank Prekreditan Rakyat di Tangerang) Amalia Indah Fitriana; Hendra Galuh Febrianto
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.803 KB) | DOI: 10.22441/profita.2018.v11.02.007

Abstract

The objective of this research is to analyze BPR liquidity risk management in Tangerang through asset management, leverage and capital adequacy with the final goal of recommending policy to improve BPR liquidity risk management. This type of research uses explanatory research type with quantitative approach. Analysis of data in research using multiple linear regression analysis in panel of financial report data 49 BPR in Tangerang from 2012 until 2016. There are two groups of variables used in this research. The dependent variable in this research is liquidity risk measured by current ratio. The independent variable in this research is asset management measured by total asset turnover, leverage measured with debt to equity ratio and capital adequacy measured by capital adequacy ratio. The results of this study indicate that three hypotheses partially have no effect. But the simultaneous test shows the three variables together have a negative and significant effect.
Mendeteksi Kecurangan Laporan Keuangan Dengan Analisis Fraud Diamond Dalam Perspektif Islam (Studi Empiris Bank Umum Syariah di Indonesia) Hendra Galuh Febrianto; Amalia Indah Fitriana
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 1 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13.01.007

Abstract

As a Sharia-based financial intermediary, sharia commercial banks operate based on sharia principles (Islam), and procedures are based on the provisions of the Koran and Hadith. Financial statements in Islamic bank accounting are financial statements that describe the functions of Islamic banks. But the banking sector is the sector that has the most fraud/fraud cases compared to other sectors. Fraud of financial statements is considered a risk because it does not carry out a mandate which causes financial statements to be inaccurate and violate Sharia principles. The purpose of this study is to detect fraudulent financial statements by analyzing diamond fraud in Islamic perspectives through financial stability, effective monitoring, rationalization, and capability with the ultimate goal of recommending policies to improve Sharia banking management following sharia principles. This type of research uses explanatory research with a quantitative approach. Analysis of the data in the study used multiple linear regression analysis on the financial statements of 12 Islamic banks in Indonesia from 2013 to 2017. The results of this study's Financial Stability, Effective Monitoring, and Capability variables did not affect Financial Report Fraud. While the Rationalization variable affects the Fraud of Financial Statements.
Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Perusahaan Amalia Indah Fitriana; Hendra Galuh Febrianto
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.006

Abstract

Financial reports are a manifestation of the company's management achievements so that the preparation of financial reports must be presented properly and on time. However, in the preparation process, it is sometimes constrained by various internal and external factors, resulting in misstatements in the reporting. This study aims to test empirically the significant influence of the factors that affect the quality of financial statements, especially in manufacturing companies listed on the Indonesia Stock Exchange ( IDX) in 2015-2017. In this study, the data used is secondary data, namely the financial statements of 120 companies listed on the IDX in 2015-2017. The research method with a causal approach is to avoid the relationship between variables and quantitative data. To prove the hypothesis, multiple regression testing was carried out beginning with the classical assumption test. The regression model passed the classical assumption test. The results show that manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 show that company size, ownership structure, and market concentration have a significant effect on the quality of financial statements.