Article Per Year (5 Year)
p-Index From 2021 - 2026
3.299
P-Index
This Author published in this journals
All Journal Journal of Accounting and Investment DERIVATIF Kompartemen : Jurnal Ilmiah Akuntansi Scientific Journal of Reflection : Economic, Accounting, Management and Business Owner : Riset dan Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Indonesian Journal of Business Analytics (IJBA) Bulletin of Management and Business Journal of Accounting and Finance Management (JAFM) Innovation Business Management and Accounting Journal JRAP (Jurnal Riset Akuntansi dan Perpajakan) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Paradoks : Jurnal Ilmu Ekonomi Jurnal Abdimas Lamin El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Mudjiyanti, Rina
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
Determinasi Nilai Perusahaan dengan Moderasi Kepemilikan Manajerial Pada Sektor Consumer Non Cyclical Bursa Efek Indonesia Fitra Syafira, Revika; Mudjiyanti, Rina; Wahyuni, Sri; Winarni, Dwi
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2934

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh ukuran perusahaan, struktur modal, dan pertumbuhan perusahaan terhadap nilai perusahaan, serta menilai peran kepemilikan manajerial sebagai variabel moderasi pada perusahaan sektor consumer non-cyclicals yang tercatat di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan data panel yang diperoleh dari laporan keuangan tahunan. Analisis dilakukan melalui statistik deskriptif, uji asumsi klasik, pemilihan model regresi menggunakan hausman test, serta pengujian hipotesis dengan regresi fixed-effect. Selain itu, Moderated Regression Analysis (MRA) digunakan untuk menguji kemampuan kepemilikan manajerial dalam memoderasi hubungan antar variabel. Hasil penelitian menunjukkan bahwa struktur modal berpengaruh positif terhadap nilai perusahaan, menandakan bahwa pemanfaatan utang yang optimal mampu memberikan sinyal positif bagi investor. Sementara itu, ukuran perusahaan dan pertumbuhan perusahaan tidak berpengaruh terhadap nilai perusahaan. Kepemilikan manajerial berpengaruh positif terhadap nilai perusahaan serta memoderasi hubungan ukuran perusahaan dan nilai perusahaan secara negatif, namun tidak memoderasi pengaruh struktur modal dan pertumbuhan perusahaan. Temuan ini menegaskan pentingnya kepemilikan manajerial dalam meningkatkan efektivitas tata kelola perusahaan.
Pengaruh Kepemilikan Manajerial, Komite Audit dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan Dengan Kualitas Audit Sebagai Variabel Moderasi Eka Anggraeni, Vira; Joko Setyadi, Edi; Wahyuni, Sri; Mudjiyanti, Rina
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2970

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial, komite audit, dan ukuran perusahaan terhadap integritas laporan keuangan dengan kualitas audit sebagai variabel moderasi pada perusahaan sektor industri dasar dan kimia periode 2021-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Generalized Least Square (GLS) model Random Effect dan MRA untuk menguji efek moderasi. Sampel penelitian terdiri dari 35 perusahaan dengan total 140 observasi yang dipilih menggunakan teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial dan ukuran perusahaan berpengaruh positif terhadap integritas laporan keuangan, sedangkan komite audit tidak berpengaruh terhadap integritas laporan keuangan. Selain itu, kualitas audit tidak mampu memoderasi pengaruh kepemilikan manajerial, komite audit, dan ukuran perusahaan terhadap integritas laporan keuangan. Penelitian ini diharapkan dapat memberikan kontribusi empiris bagi pengembangan literatur akuntansi, khususnya terkait mekanisme tata kelola perusahaan dan peran kualitas audit dalam meningkatkan integritas laporan keuangan, serta menjadi bahan pertimbangan bagi manajemen dalam meningkatkan kualitas pelaporan keuangan.
Pengaruh Kepatuhan Syariah Terhadap Kinerja Maqashid Sharia Perfomance dengan Intellectual Capital Sebagai Variabel Moderasi Andriano, Ikbar; Pratama, Bima Cinintya; Pramono, Hadi; Mudjiyanti, Rina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): 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.v7i3.10955

Abstract

The performance of Islamic banks should not be assessed solely through financial indicators but also through their ability to realize ethical values and public welfare as reflected in the Maqashid Shariah framework. However, empirical studies that komprehensif eously examine the role of Intellectual Capital and Sharia Compliance in explaining Maqashid Shariah Performance (MSP) remain limited. This study aims to analyze the influence of key components of Intellectual Capital and the level of Sharia Compliance on the variation of MSP in Indonesian Islamic commercial banks. Using panel data from 2013–2023, the research employs a quantitative approach based on secondary data extracted from annual reports of Islamic banks. The findings indicate that human capital efficiency and structural capital contribute significantly to the achievement of Maqashid, while capital employed and sharia compliance do not exhibit meaningful effects. The moderation analysis further reveals that only the interaction between sharia compliance and structural capital strengthens MSP. These results highlight that the realization of Maqashid relies more on internal systems, human resource competence, and organizational structure rather than solely on formal compliance practices. This study contributes to the development of maqashid-based performance evaluation and provides practical implications for Islamic banks to enhance governance and internalization of sharia values.
Pengaruh Kepatuhan Syariah Terhadap Kinerja Maqashid Sharia Perfomance dengan Intellectual Capital Sebagai Variabel Moderasi Andriano, Ikbar; Pratama, Bima Cinintya; Pramono, Hadi; Mudjiyanti, Rina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): 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.v7i3.10955

Abstract

The performance of Islamic banks should not be assessed solely through financial indicators but also through their ability to realize ethical values and public welfare as reflected in the Maqashid Shariah framework. However, empirical studies that komprehensif eously examine the role of Intellectual Capital and Sharia Compliance in explaining Maqashid Shariah Performance (MSP) remain limited. This study aims to analyze the influence of key components of Intellectual Capital and the level of Sharia Compliance on the variation of MSP in Indonesian Islamic commercial banks. Using panel data from 2013–2023, the research employs a quantitative approach based on secondary data extracted from annual reports of Islamic banks. The findings indicate that human capital efficiency and structural capital contribute significantly to the achievement of Maqashid, while capital employed and sharia compliance do not exhibit meaningful effects. The moderation analysis further reveals that only the interaction between sharia compliance and structural capital strengthens MSP. These results highlight that the realization of Maqashid relies more on internal systems, human resource competence, and organizational structure rather than solely on formal compliance practices. This study contributes to the development of maqashid-based performance evaluation and provides practical implications for Islamic banks to enhance governance and internalization of sharia values.
Co-Authors Amir Amir Amir Andriano, Ikbar Ani Kusbandiyah Anindita, Rizka Anjani, Nadya Zalianti Puspa Arini Hidayah, Arini Avrillia Aningtyas, Listantri Azizah, Yasmin Fatihatul Bari, Putamsa Apradu Bima Cinintya Pratama Budi Santoso, Suryo Cahyani, Ikah Afri Cahyaningati, Retno Damarani, Filosofia Dinda Permatasari, Dinda Dwi Winarni Eka Anggraeni, Vira Eko Priyanto Fitra Syafira, Revika Fitriati, Azmi Gintha Rahmadani, Enzelin Hadi Pramono Ibarra, Venus C. Imanita Septian Rusdianti Inayati, Nur Isna Isna Inayati, Nur Iwan Fakhruddin Joko Setyadi, Edi KINANTI, Kartika Ayu Lestari, Rahma Dwi Naelati Tubastuvi Nurikmah, Tri Pramurindra, Rezky Putra, Haidar Tri Qurratul Ain, Syifa Rahmah, Giyanti Rahmawati, Ika Yustina Rayhan, Ainun Putri Razaq, Zihni Hashfi Santoso, Selamet Eko Budi Septiani, Ria Setyadi, Edi Joko Sri Wahyuni SURYO Budi Santoso Susilo Wardani Tri Septin MR Tsania, Aida Ayu Faiza Utami, Rifka Frida