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All Journal SYIRKAH MALIA: Journal of Islamic Banking and Finance
Budiyanto, Iwan
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Religion Economics, Econometrics & Finance

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Analisis Pengaruh Kewajiban Penyediaan Modal Minimum (KPMM), Beban Operasional Pendapatan Operasional (BOPO), Financing To Deposit Ratio (FDR), dan Inflasi Terhadap Return On Asset (ROA) Pada Bank Umum Syariah di Indonesia Periode 2016-2019 Al Iqbal, Muhammad Hilda; Budiyanto, Iwan
MALIA: Journal of Islamic Banking and Finance Vol 4, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v4i1.6887

Abstract

This study aims to analyze and obtain empirical evidence regarding the effect of KPMM, BOPO, FDR, and Inflation on ROA in Islamic Commercial Banks in Indonesia for the period of 2016-2019. The method used is Multiple Linear Regression Analysis with the analysis techniques F Test, R2 Test, and t Test. Based on the results of testing and discussion, the results of KPMM, BOPO, FDR, and Inflation simultaneously have a significant effect on the Return on Assets (ROA) of Islamic Commercial Banks in Indonesia. Partially, BOPO and FDR have a significant effect on Return on Assets (ROA). Meanwhile, KPMM and Inflation do not have a significant effect on Return on Assets (ROA) at Islamic Commercial Banks in Indonesia.
Effect Of Audit Fee, Audit Tenure And Rotation Kap On Audit Quality In Indonesia Stock Exchange Arvyanti, Hardini Oning; Budiyanto, Iwan
MALIA: Journal of Islamic Banking and Finance Vol 3, No 2 (2019)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v3i2.6874

Abstract

This study aimed to examine the effect of audit fees, audit tenure and rotation KAP. Groundedon literature reviews, alleged that the variable fee audit, audit tenure and KAP rotation affects the quality of auditors. The data used are the audited financial statements of companies listed on the Indonesia Stock Exchange. Testing is done by regression. Statistical test results proved that: Fee audit significant effect on audit quality, while the rotation of audit tenure and no significant effect on audit quality. The first possibility, due to the reluctance of market participants to explore further whether the auditor who issued the opinion on the audited financial statements really never experienced rotation or not. The second possibility, market participants also never pay attention to whether the financial statements audited by an auditor who has a certain reputation or not. There are various things that need to be considered for future research. Basically market players in Indonesia are mostly only consider the capital gain, so it is less likely to use fundamental analysis (financial statements) as consideration action to sell or buy shares. If the market does not consider it exhibited significantly on fundamental analysis, could also be said the market actually pay less attention to the audited results (auditor's opinion).
Analisis Pengaruh Kewajiban Penyediaan Modal Minimum (KPMM), Beban Operasional Pendapatan Operasional (BOPO), Financing To Deposit Ratio (FDR), dan Inflasi Terhadap Return On Asset (ROA) Pada Bank Umum Syariah di Indonesia Periode 2016-2019 Al Iqbal, Muhammad Hilda; Budiyanto, Iwan
MALIA: Journal of Islamic Banking and Finance Vol 4, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v4i1.6887

Abstract

This study aims to analyze and obtain empirical evidence regarding the effect of KPMM, BOPO, FDR, and Inflation on ROA in Islamic Commercial Banks in Indonesia for the period of 2016-2019. The method used is Multiple Linear Regression Analysis with the analysis techniques F Test, R2 Test, and t Test. Based on the results of testing and discussion, the results of KPMM, BOPO, FDR, and Inflation simultaneously have a significant effect on the Return on Assets (ROA) of Islamic Commercial Banks in Indonesia. Partially, BOPO and FDR have a significant effect on Return on Assets (ROA). Meanwhile, KPMM and Inflation do not have a significant effect on Return on Assets (ROA) at Islamic Commercial Banks in Indonesia.
Effect Of Audit Fee, Audit Tenure And Rotation Kap On Audit Quality In Indonesia Stock Exchange Arvyanti, Hardini Oning; Budiyanto, Iwan
MALIA: Journal of Islamic Banking and Finance Vol 3, No 2 (2019)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v3i2.6874

Abstract

This study aimed to examine the effect of audit fees, audit tenure and rotation KAP. Groundedon literature reviews, alleged that the variable fee audit, audit tenure and KAP rotation affects the quality of auditors. The data used are the audited financial statements of companies listed on the Indonesia Stock Exchange. Testing is done by regression. Statistical test results proved that: Fee audit significant effect on audit quality, while the rotation of audit tenure and no significant effect on audit quality. The first possibility, due to the reluctance of market participants to explore further whether the auditor who issued the opinion on the audited financial statements really never experienced rotation or not. The second possibility, market participants also never pay attention to whether the financial statements audited by an auditor who has a certain reputation or not. There are various things that need to be considered for future research. Basically market players in Indonesia are mostly only consider the capital gain, so it is less likely to use fundamental analysis (financial statements) as consideration action to sell or buy shares. If the market does not consider it exhibited significantly on fundamental analysis, could also be said the market actually pay less attention to the audited results (auditor's opinion).
Co-Authors Al Iqbal, Muhammad Hilda Arvyanti, Hardini Oning