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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi MBR (Management and Business Review) International Journal of Business, Law, and Education Jurnal Akuntansi Neraca
Setyowati, Supami Wahyu
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Pengujian Pengaruh CAR dan Pembiayaan Murabahah Terhadap Profitabilitas dengan DPK sebagai variabel Moderasi Lestari, Mifta Dwi Wiji; Alfinur, Alfinur; Setyowati, Supami Wahyu
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i2.2693

Abstract

Abstract This research was conducted to determine whether the effect of the independent variables: CAR and Murabahah Financing on the dependent variable of profitability with the moderating variable of TPF in Islamic Commercial Banks (BUS) in Indonesia from 2015-2019. The method used in this research is a quantitative approach. The population used in this research is BUS that is registered in the Financial Services Authority in 2020 totaling 14 companies. The sample used was 6 BUS that fit the test criteria. The data studied were time series data in tools, namely Smart Partial Least Square (SmartPLS) 3.3.2. The results of the research conducted are CAR has a positive and significant impact on profitability, Murabahah financing has a the form of annual reports. The data analysis technique used is PLS with data analysis positive and significant impact on profitability, TPF moderates the effect of CAR on profitability, TPF moderates the effect of Murabahah Financing on profitability. Keywords: CAR; Murabahah Financing; profitability; DPK
Determinan keputusan investasi dengan moderasi financial attitude pada IAI Muda Jawa Timur Yuliani, Indrianti; Setyowati, Supami Wahyu; Irianto, Mochamad Fariz
MBR (Management and Business Review) Vol 7 No 1 (2023): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/mbr.v7i1.8212

Abstract

This study aims to determine the influence of the determinants of investment decisions consisting of financial knowledge, financial well-being, risk tolerance with moderation of financial attitudes. The population and research sample used a saturated sample technique with a total of 194 East Java Young Indonesian Accountants' Associations with various commissariats in it. Data analysis used the Partial Least Suare (PLS) approach with the help of Smart PLS 3.0 software. This research shows that financial knowledge, financial well-being, risk tolerance with moderation of financial attitudes have an influence on investment decisions.
Determinants Of Village Development In The Of Village Funt Allocations Pratiwi, Riska; Setyowati, Supami Wahyu; Yogivaria, Doni Wirshandono
Jurnal Akuntansi Neraca Vol. 2 No. 4 (2025): Januari
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jan.v2i4.389

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah transparansi, akuntabilitas, partisipasi masyarakat dan politik desa berpengaruh terhadap pembangunan desa dalam pengelolaan dana desa. Variabel bebas dalam penelitian ini adalah transparansi, akuntabilitas, partisipasi masyarakat dan politik desa. Variabel terikat dalam penelitian ini adalah pembangunan desa. Penelitian ini dilakukan di desa-desa di Kecamatan Wonotirto Kabupaten Blitar. Dalam penelitian ini menggunakan sampling jenuh sebagai metode pengambilan sampel dan diperoleh sampel sebanyak 50 responden. Teknik analisis data ini menggunakan teknik PLS (Patrial Least Square). Hasil penelitian menunjukkan bahwa keterbukaan, tanggung jawab dan rasa kebersamaan berpengaruh secara langsung, hanya saja politik desa tidak berpengaruh terhadap pembangunan desa
Determinants of Company Value in Earnings Management Moderation Hentin, Novriella EnoRehita Kharisma; Sari, Ati Retna; Setyowati, Supami Wahyu
International Journal of Business, Law, and Education Vol. 6 No. 2 (2025): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i2.1295

Abstract

This study aims to analyze whether profitability, liquidity, and company size affect company value, considering earnings management, in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2021-2024. The sample for this study was taken using purposive sampling, resulting in 17 companies that met the research criteria. The analysis technique used classical assumption testing and moderated regression analysis using SPSS. Hypothesis testing involved multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination. The analysis results indicate that profitability has a positive and significant impact on company value, whereas liquidity and company size do not have a significant effect on company value. In accordance with the t-test results, profit management moderates the relationship between profitability and company value, but is unable to moderate the relationships between liquidity and company size and company value.
Co-Authors Alfinur, Alfinur Ati Retna Sari Hentin, Novriella EnoRehita Kharisma Irianto, Mochamad Fariz Lestari, Mifta Dwi Wiji Riska Pratiwi Yogivaria, Doni Wirshandono Yuliani, Indrianti