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All Journal Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Saputri, Maya Aulia
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Mekanisme GCG Terhadap Konservatisme Akuntansi Pada Perusahaan BUMN Saputri, Maya Aulia; Lindrianasari, Lindrianasari; Asmaranti, Yuztitya; Dharma, Fitra
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 2 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The purpose of this study is to examine the effect of mechanism of good corporate governance to accounting conservatism. Mechanism of good corporate governance are represented by three variables, namely composition of the board of independent commissioners, institutional ownership, and audit committee. The population are all state-owned enterprises listed on Indonesian Stock Exchange on 2015-2016, amounting to 20 companies. The data analysis technique used multiple regression analysis. Hypothesis testing is done using multiple linear regresion. The results show that the composition of the board of independent commissioners and institutional ownership has no influence on accounting conservatism, and variable audit committee has a positive influence on accounting conservatism.
ISLAMICITY PERFORMANCE INDEX IN SHARIA COMMERCIAL BANKS IN INDONESIA & MALAYSIA Saputri, Maya Aulia; Lindrianasari; Syaipudin, Usep
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 2 (2024): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v19i2.20319

Abstract

This study aims to provide empirical evidence on whether the Islamicity Performance Index affects company performance, as proxied by Return on Assets. The novelty of this research lies in proposing Third-Party Funds as an intervening variable between the influence of the Islamicity Performance Index and company performance. The sample for this study includes 8 Islamic commercial banks in Indonesia and 10 Islamic commercial banks in Malaysia, selected using purposive sampling and secondary data collection methods. The analytical  methods used in this study are hypothesis testing and path analysis.The study provides evidence that the Islamicity Performance Index has a positive and significant impact on Return on Assets, indicating that the Islamicity Performance Index is a relevant indicator that can affect the profitability of Islamic commercial banks in Indonesia and Malaysia. Path analysis testing concludes that third-party funds are not significant as an intervening variable between the Islamicity Performance Index and profitability in Islamic commercial banks in Indonesia and Malaysia. Another finding from the study is that firm size has a positive and significant effect on third-party funds, meaning that a larger firm size is associated with improved performance in collecting third-party funds.
Co-Authors Dharma, Fitra Lindrianasari Syaipudin, Usep Yuztitya Asmaranti, Yuztitya