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All Journal EL-MUHASABA BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ilmiah Ekonomi Islam
Rindika, Santika Maya
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Humanities Economics, Econometrics & Finance Education Social Sciences

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OPINI AUDIT, AUDIT REPORT LAG, REPORTING DELAY, KAP, DAN EPS SEBAGAI DETERMINAN HARGA SAHAM Rindika, Santika Maya; Setyaningsih, Nina Dwi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 12, No 1 (2021): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v12i1.8886

Abstract

The information about company’s financial performance can be obtained by investor in company’s financial report. Some of the informations are audit opinion, audit report lag, reporting delay, KAP, and EPS. That informations are used by investor to do an investment analysis through financial report that can influence investment decision. Investor’s investment decision can influence stock price change. The purposes of this research are to determine the simultan and partial effect of audit opinion, audit report lag, reporting delay, KAP, and EPS on stock price. Research type that is used quantitative method and descriptive approach. Research data are financial reports and stock prices with banking companies listed on Indonesia Stock Exchange (BEI) within year of 2016-2018 as a population. Purposive sampling is used as a sampling method so obtained 23 samples. The research method is using multiple linier regression analysis. The results of this research are simultaneously audit opinion, audit report lag, reporting delay, KAP, and EPS have significant influence to stock prices. Partially, reporting delay and EPS have significant positive influence to stock prices. Meanwhile, audit opinion, audit report lag, and KAP have no effect on stock prices.
THE IMPACTS OF MACROECONOMIC VARIABLES ON THE MOVEMENT OF COMPOSITE STOCK PRICE INDEX (CSPI) DURING COVID-19 PANDEMIC IN INDONESIA Rindika, Santika Maya
Berkala Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v9i2.58835

Abstract

Studi ini menyelidiki hubungan antara berbagai variabel makroekonomi”PDB, suku bunga, jumlah uang beredar, inflasi, harga minyak, dan nilai tukar, dengan IHSG di Indonesia selama pandemi COVID-19 dari tahun 2020 hingga 2022. Teori agensi digunakan sebagai kerangka dasar penelitian ini, memberikan wawasan tentang bagaimana informasi makroekonomi memengaruhi perilaku perusahaan dan investor. Dengan pendekatan kuantitatif, studi ini menggunakan metode kuadrat terkecil biasa untuk menganalisis hubungan antara variabel independen dan dependen. Temuan menunjukkan bahwa PDB, jumlah uang beredar, dan harga minyak memiliki pengaruh positif terhadap IHSG, sedangkan nilai tukar memiliki dampak negatif. Sebaliknya, suku bunga dan inflasi tidak memengaruhi IHSG. Hasil ini meningkatkan pemahaman tentang bagaimana faktor-faktor makroekonomi berinteraksi dengan IHSG selama ketidakstabilan ekonomi yang disebabkan oleh pandemi COVID-19 sejalan dengan hasil penelitian sebelumnya.
Non fungible Token (NFT): Sharia And Accounting Perspectives Rindika, Santika Maya
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15013

Abstract

Non-Fungible Tokens (NFTs) are digital assets within blockchain networks that present potential as alternative digital investments. Their use extends beyond conventional e-commerce, influencing financial reporting practices. However, NFT transactions involving cryptocurrency are controversial as the Indonesian Ulema Council (MUI) has prohibited their use. This study, through a review of literature and practical experience in NFT e-commerce, examines NFT transactions from both Islamic jurisprudence and financial accounting perspectives. Within the Islamic framework, NFTs can be considered intellectual property rights, compliant with Islamic principles. However, transactions involving cryptocurrency may be invalid due to prohibitions. From an accounting standpoint, NFTs are classified as intangible assets with their value based on procurement and utilization methods. Additionally, NFT creators or sellers follow revenue recognition principles. This dual perspective provides insights into the complex interplay between Islamic legality and financial accounting in NFT transactions. The study concludes that NFTs, as digital assets, are generally halal. However, Muslim entities should carefully assess whether their transactions involve cryptocurrencies. Given the growing popularity and diversity of digital assets, including NFTs, further research into their accounting treatment in practical scenarios is recommended to expand on these conceptual findings.
Non fungible Token (NFT): Sharia And Accounting Perspectives Rindika, Santika Maya
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15013

Abstract

Non-Fungible Tokens (NFTs) are digital assets within blockchain networks that present potential as alternative digital investments. Their use extends beyond conventional e-commerce, influencing financial reporting practices. However, NFT transactions involving cryptocurrency are controversial as the Indonesian Ulema Council (MUI) has prohibited their use. This study, through a review of literature and practical experience in NFT e-commerce, examines NFT transactions from both Islamic jurisprudence and financial accounting perspectives. Within the Islamic framework, NFTs can be considered intellectual property rights, compliant with Islamic principles. However, transactions involving cryptocurrency may be invalid due to prohibitions. From an accounting standpoint, NFTs are classified as intangible assets with their value based on procurement and utilization methods. Additionally, NFT creators or sellers follow revenue recognition principles. This dual perspective provides insights into the complex interplay between Islamic legality and financial accounting in NFT transactions. The study concludes that NFTs, as digital assets, are generally halal. However, Muslim entities should carefully assess whether their transactions involve cryptocurrencies. Given the growing popularity and diversity of digital assets, including NFTs, further research into their accounting treatment in practical scenarios is recommended to expand on these conceptual findings.
Co-Authors Nina Dwi Setyaningsih