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All Journal At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Jurnal Akuntansi Syariah (JAkSya)
Khabib, Nur
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Economics, Econometrics & Finance

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Determining Factors Of Sharia Stock Returns With Bi Rate As A Moderating Variable Nurjanah, Laila Nida; Khabib, Nur
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 9, No 2 (2023): DESEMBER 2023
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v9i2.8636

Abstract

Research regarding the factors influencing Shariah stock returns is essential due to the existing disparities where Shariah stock returns continue to exhibit fluctuations amidst the annual increase in the number of issuers and stock investors. The objective of this study is to ascertain the influence of Earnings per Share (EPS), Return on Equity (ROE), and Price to Book Value (PBV) on Shariah stock returns, moderated by the BI rate. The population for this research encompasses all companies listed on the JII for the period 2017-2022. The sampling technique employed is purposive sampling, resulting in a total sample size of 18 companies, yielding 108 observations over a span of 6 years. The data analysis technique utilized is Moderated Regression Analysis (MRA), conducted using Eviews 12 software. The findings of this study reveal that EPS and PBV exhibit a negative and significant impact on Shariah stock returns, while ROE demonstrates a positive and significant influence. The BI rate weakens the influence of ROE on Shariah stock returns, whereas it reinforces the effect of PBV on Shariah stock returns. However, the BI rate does not possess the capability to moderate the impact of EPS. It's important to note that this research is confined solely to companies listed on the JII, consequently suggesting the need for future studies to broaden the population, extend the research period, and incorporate additional variables that may potentially impact Shariah stock returns. 
PENGARUH CORPORATE GOVERNANCE TERHADAP ISLAMIC SOCIAL REPORTING (ISR) DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Kasus pada Perusahaan Asuransi Syariah di Indonesia Tahun 2016-2021) Ulya, Hakimatul; Khabib, Nur
Jurnal Akuntansi Syariah (JAkSya) Vol 3 No 1 (2023): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v3i1.8519

Abstract

This study aims to determine the effect of corporate governance on Islamic social reporting (ISR) with firm size as a moderating variable in Islamic insurance companies. The problem in this study is the low disclosure of Islamic social reporting in companies. The type of research used in this research is secondary research with a quantitative approach. The sampling technique uses the SPurposive technique with a total sample of 10. The data collection technique uses year-end reports. The data analysis technique used to answer the research hypothesis is a statistical test. The results of this study indicate that: (1) DPS has a positive and not significant effect on ISR (2) Tax knowledge has a positive and significant effect on individual taxpayer compliance at the Regional Military Command Leverage variable has a positive and significant effect on ISR (3) probability variable has a positive and significant effect on ISR. not significant on ISR. (4) DPS which is moderated by firm size has a negative and insignificant effect on ISR. (5) Leverage moderated by firm size has a negative and significant effect on ISR (6) Profitability moderated by firm size has a negative and insignificant effect on ISR. Keywords: Sharia Supervisory Board, Leverage, Profitability, Islamic Social Reporting
PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERANCE SEBAGAI PEMODERASI (Studi pada Perusahaan yang Terdaftar di Jakarta Islamic Index periode 2017-2021) Widayanti, Marentina Anis; Khabib, Nur
Jurnal Akuntansi Syariah (JAkSya) Vol 3 No 1 (2023): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v3i1.8523

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Profitabilitas, Kepemilikan Institusional, dan Leverage Terhadap Manajemen Laba yang Di Moderasi Oleh Good Corporate Governance (Studi pada Perusahaan yang Terdaftar Di JII  Periode 2017-2021). Penelitian ini menggunakan metode penelitian kuantitatif dengan populasi perusahaan yang terdaftar di Jakarta Islamic Index. Sampel dari penelitian ini adalah 50 dari 10 perusahaan periode 2017- 2021. Metode pengambilan sampel menggunakan purposive sampling dengan kriteria yang telah peneliti tentukan. Penelitian ini menggunakan data sekunder. Metode analisa data menggunakan analisis regresi data panel dengan uji Moderate Regresstion Analysis (MRA) menggunakan software Eviews 10. Hasil penelitian penunjukkan profitabilitas, kepemilikan institusional dan leverage berpengaruh positif dan signifikan terhadap manajemen laba. Good corporate governance hanya mampu memoderasi hubungan profitabilitas dengan manajemen laba. Tetapi good corporate governance tidak dapat memoderasi hubungan antar kepemilikan institusional terhadap manajemen laba, serta leverage terhadap manajemen laba
Co-Authors Nurjanah, Laila Nida Ulya, Hakimatul Widayanti, Marentina Anis