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All Journal EL-MUHASABA Jurnal Keuangan dan Perbankan JURNAL ILMIAH MANAJEMEN & BISNIS The International Journal of Accounting and Business Society Journal of Auditing, Finance, and Forensic Accounting Inform : Jurnal Ilmiah Bidang Teknologi Informasi dan Komunikasi AFRE Accounting Financial Review Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi The Indonesian Journal of Accounting Research Journal of Regional Economics Indonesia Jurnal Akuntansi dan Keuangan Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Artificial Intelligence and Digital Business Moneter : Jurnal Keuangan dan Perbankan Indonesian Journal of Advanced Research (IJAR) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Prihat Assih
Fakultas Ekonomi Dan Bisnis Universitas Merdeka Malang
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Loan to Deposit Ratio, Risiko Kredit, Net Interest Margin dan Profitabilitas Bank Sugeng Haryanto; Eko Aristanto; Prihat Assih; Zainal Aripin; Yanuar Bachtiar
AFRE (Accounting and Financial Review) Vol 4, No 1 (2021): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i1.6154

Abstract

This study aims to analyze the effect of loan to deposit ratio, credit risk on profitability and net interest margin as moderating variables. The research was conducted on the national banking industry. The research population is the banking industry that goes public on the Indonesia Stock Exchange. The sampling technique used was purposive sampling. The research period is 2017-2019 with a sample of 37 banks. The number of pairs of data analyzed was 111 data. The data analysis technique used moderated regression analysis (MRA), with Net Interest Margin as the moderating variable. The results showed that the Loan to deposit ratio had an effect on profitability in a positive direction. Credit risk has a negative effect on bank profitability. Net interest margin is able to strengthen the relationship between loan to deposit ratio and credit risk with profitability. Penelitian ini bertujuan untuk menganalisis pengaruh Loan to deposit ratio, risiko kredit terhadap profitabilitas dan net interest margin sebagai variable moderasi. Penelitian dilakukan pada industry perbankan nasional. Populasi penelitian adalah industri perbankan yang go public di Bursa Efek Indonesia. Teknik sampling digunakana purposive sampling. Periode penelitian tahun 2017-2019 dengan jumlah samel 37 bank. Jumlah pasang data yang dianalisis sebanyak 111 data. Teknik analisis data menggunakan moderated regression analysis (MRA), dengan Net Interest Margin sebagai variable moderating. Hasil penelitian menunjukkan Loan to deposit ratio berpengaruh terhadap profitabilitas dengan arah positif. Risiko kredit berpengaruh negative terhadap profitabilitas bank. Net interest margin mampu memperkuat hubungan antara Loan to deposit ratio dan risiko kredit dengan profitabilitasDOI: https://doi.org/10.26905/afr.v4i1.6154
Rasio Keuangan dalam Memprediksi Pertumbuhan Laba Pada Perusahaan Tambang Minyak dan Gas Bumi Yang Terdaftar Di Bursa Efek Indonesia, Periode 2012-2016 Nenik Mey Yetty; Prihat Assih; Gaguk Apriyanto
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol 2, No 1 (2018): Jurnal Riset Inspirasi Manajemen dan Kewirausahaan
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.975 KB) | DOI: 10.35130/jrimk.v2i1.29

Abstract

This study aimed to examine the influence of independent variabel : Current ratio (X1), Debt to Equity Ratio (X2), Total Asset Turnover (X3), Net Profit Margin (X4) and Return on Equity (X5) the Growth Profit (Y) in the period 2012-2016. The research is using secondary data that obtained from Bursa Efek Indonesia (BEI). Sampling technique that used on this research is purposive sampling. The number of samples in this research is about 7 company. Hypothesis testing is done by using multiple linear regression analysis. Result of the research shows that theres positive influence between variabel current ratio, debt to equity ratio, total asset turnover, net profit margin. Return on equity proved no significant effect on against the growth of profit in oil and word gas campany in period 2012-2016.
Hubungan Tindakan Perataan Laba dengan Reaksi Pasar atas Pengumuman Informasi Laba Perusahaan yang Terdaftar di Bursa Effek Jakarta Prihat Assih; Gudono Gudono
The Indonesian Journal of Accounting Research Vol 3, No 1 (2000): JRAI January 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.36

Abstract

The investor’s attention on net income numbers without regard to the procedures used to generate them, has encourage management to carry out earnings management. Includes within earnings management is income smoothing. Income smoothing can be viewed in term of the reduction in earnings variability over a numbers of periods, or within a single period, as the movement toward unexpected level of reported earning.Objective of this study to examine the market reaction on earnings announcement due to the income smoothing. This study examine ninety nine companies which listed in Jakarta Stock  Exchange at least since 1990. Market reaction is measured as cumulative abnormal return five days surrounding the companies’ earnings announcement date.Overall, the result of this study indicate that there is significant market reaction surrounding the companies’ earnings announcement date and these market reaction significantly difference between smoother companies and non-smoother companies.This study is hopes to give contribution to the literature, that income smoothing practice can regard as a signal to better prediction of future earnings by investors and a mean to decrease market reaction on companies’ earnings anouncement.
PENGARUH MANAJEMEN LABA PADA NILAI DAN KINERJA PERUSAHAAN Assih, Prihat; Hastuti, Ambar Woro; Parawiyati, Parawiyati
Jurnal Akuntansi dan Keuangan Indonesia Vol. 2, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Managers manage their earnings because they want to influence the investors perception about firm s performance, subsequently the firms could extract low cost exsternal fund. Managers have incentive to practice income-increasing earnings mangemsnt before they make initial public offerings (IPO) in order to get high offering price. However, these practice could decrease the opportunity o f managers to manage their earnings in the future periods. I f earnings management before public offering cause investors to be over optimistic about future earnings, investors will be disappointed with firm ’s performance after IPO and the firm value tend to decrease in the periods after the IPO. This study investigates the effect ofearnings management on the firm s value and performance in the periods before and after the initial public offering. Results o f this study show that managers practice income-increasing earnings management before their initial public offerings. Earnings management have positive impact on firm value in the initial public offering period, but this has negative impact in the periods after IPO. Firms 'values in the end o f IPO are lower than firms 'values in the IPO period. Firms 'performances in the years after the initial public offering were higher than firms 'performances in the year o f IPO, but the average o f return o f asset decreases in the periods after IPO.
Growth Opportunity and Firm Value in Indonesian Manufacturing Firms Sugeng Haryanto; Sunardi Sunardi; Eko Ariestanto; Prihat Assih; Adi Suroso; Zaenal Aripin
AFRE (Accounting and Financial Review) Vol 5, No 3 (2022): November 2022
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v5i3.8936

Abstract

This study aims to analyze the effect of investment decisions, funding decisions, dividend decisions on firm value and whether growth opportunity affects the relationship between investment policy, funding policy and dividend policy on firm value. This research was conducted on a manufacturing company that went public on the Indonesia Stock Exchange. The number of samples in the study was 92 companies with a research period of 2015-2020 so that the amount of data analysis was 552. The data analysis technique used moderated regression analysis (MRA). The results of the study found that investment decisions have a negative effect on firm value. While funding decisions, dividend decisions have a positive effect on firm value. Growth opportunity is able to strengthen the influence of investment decisions on firm value. Growth opportunities weaken funding and dividend decisions. The results of this study indicate that growth opportunity is important information for investors, because it will be related to the sustainability and prospects of the company in the future.DOI: https://doi.org/10.26905/afr.v5i3.8936
Peran Tax Avoidance sebagai Moderasi: Profitabilitas, Intensitas Modal, Ukuran Perusahaan, Solvabilitas Andhito Rahmadhan Wijaya; Edy Subiyantoro; Prihat Assih
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 10 No 2: Juli - Desember (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.16

Abstract

This study investigates the moderating role of Tax Avoidance in relation to profitability, solvency, capital intensity, and firm size. Data was processed using the statistical software SPSS. The results of the analysis indicate that the correlation between Return on Assets (ROA) and Debt Asset Ratio (DAR) exhibits a significant negative association. Firm size demonstrates a significant positive correlation with DAR, while capital intensity also shows a significant positive relationship with DAR. However, the interaction between ROA and Tax Avoidance does not exhibit statistical significance in its relationship with DAR. These findings illustrate that Tax Avoidance does not act as a moderator in the relationship between ROA and DAR. The outcomes of this study offer insights into how these elements can shape a company's financial structure and underscore the importance of considering the interactions among these variables in financial decision-making.
Village Fund Management in Indonesia: Impact on Government Performance in Madiun Lasboi, Yorim N; Sumtaky, Maxion; Assih, Prihat
Journal of Regional Economics Indonesia Vol. 5 No. 2 (2024): Agustus 2024
Publisher : University Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jrei.v5i2.13521

Abstract

This study examines the strategic impact of village fund management on the performance of village governments in Madiun Regency, Indonesia. Using a sample of 27 villages and 80 respondents, including village heads, secretaries, and financial officers, the research investigates how planning, implementation, transparency, and accountability affect governmental performance. Data were collected through documentation and questionnaires and analyzed using multiple linear regression. The results show that both planning and accountability have a positive and significant influence on village government performance, while implementation also contributes positively. However, transparency does not significantly impact performance. The findings suggest that improving planning and accountability processes is essential for enhancing the effectiveness of village governance. In contrast, transparency efforts, while important, may not directly lead to performance improvements in this context. The study highlights the need for better public access to information and more active participation in performance evaluations to further enhance village fund management and its outcomes.
Beyond Compliance: The Role of Corporate Governance, Workplace Spirituality and Job Satisfaction in Enhancing Organizational Citizenship Among East Javanese Lecturers Ria Mennita; Astuti, Widji; Assih, Prihat
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.860

Abstract

Purpose—This paper aims to investigate how good corporate governance (GCG) and workplace spirituality (WS) influence organizational citizenship behaviour (OCB) through job satisfaction (JS) among lecturers in East Java. The study explores how corporate governance practices, spiritual values and psychological aspects within the workplace contribute to voluntary behaviours beyond job descriptions. Design/methodology/approach — This paper employs a quantitative approach to examine the effects among variables and uses Structural Equation Modelling by AMOS 22 to analyze 200 East Java lecturers' responses. Data is collected through structured surveys. Findings — The results demonstrate a significant effect between good corporate governance, workplace spirituality, and job satisfaction on OCB among lecturers. The p-value result shows that the significance level of GCG is 0.011, WS is 0.007, and JS is 0.000; each p-value is smaller than 0.05, meaning all exogen variables impact OCB. This result also validated the mediation effect of job satisfaction. The result of the direct impact of GCG is 0.209., and WS is 0.256. While the total influence shows that the value of GCG is 0.487 and WS is 0-543. Based on the results of the total effect, which is greater than the direct effect, there is a mediation effect of JS. The findings indicate that lecturers who perceive their work environment as ethical and supportive of their values are likelier to engage in behaviours beneficial to the organization. Practical implications—The findings underscore the importance of organizations implementing corporate governance and workplace spirituality practices to foster job satisfaction and OCB effectively. University leaders should consider aligning GCG policies with spiritual values to create a supportive and ethical work environment. Neglecting either aspect may lead to an imbalance, reducing the likelihood of positive, citizenship-oriented behaviour among lecturers. Originality/value—This paper contributes a combination indicator of workplace spirituality and examines the limited research on governance, spirituality and organizational behaviour. It also provides insights into how an integrated approach can enhance workplace behaviours, which may be particularly valuable for organizations in regions where spiritual and ethical values play a significant role in professional life. Paper type — Quantitative Study  
The Impact of Firm Size and Leverage on Profit Quality: An Empirical Review of Family Ownership Rizal, Noviansyah; Chandrarin, Grahita; Assih, Prihat
Indonesian Journal of Advanced Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i6.9969

Abstract

This research aims to analyze the influence of firm size and leverage on earnings quality and the moderation of family ownership on the influence of leverage and firm size on earnings quality. The research population includes all manufacturing companies listed on the Indonesia Stock Exchange for 2019-2022. The sampling technique uses purposive sampling, so the sample must meet the specified criteria to represent the population. Thus, the number of samples in the research was 664 companies. The data analysis method uses descriptive and Moderated Regression Analysis (MRA). The research results show that firm size positively affects earnings quality, leverage does not affect earnings quality, and family ownership proves a positive interaction between firm size and earnings quality. Family ownership positively interacts leverage with earnings quality, meaning that leverage in family-controlled companies can encourage management to carry out discretionary accruals. This research contributes positively to companies by providing information about the factors that influence earnings quality, gaining knowledge about quality earnings through the influence of firm size and leverage, and highlighting the moderating potential of family ownership in this context. The practical implications can help company stakeholders optimize earnings management policies and strategies.
Religiusitas Memediasi Pengaruh Love of Money Terhadap Persepsi Etika Tax Evasion Utomo, Langgeng Prayitno; Setia Budi Kurniawan; Etty Harya Ningsi; Retna Safriliana; Prihat Assih
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8584

Abstract

Lack of ethical awareness and ambitious attitudes of individuals in companies to enrich themselves through tax evasion are the main causes of the high number of tax evasion cases in 2024 which increased reports from law enforcement with 1,469 taxpayers being examined. With religiosity acting as a mediating variable, the purpose of this study was to determine how love of money affects the perception of Tax Evasion ethics. All accounting students who took part in tax briefing in Jombang Regency became the research population. The sample selection technique used was purposive sampling and obtained 168 samples. The SEM-PLS method was used in data analysis. Based on the results of the study, love of money significantly increases a person's perception of Tax Evasion ethics, while religiosity has a negative impact that can be ignored. In addition, love of money effectively mediates the influence between love of money and perception of Tax Evasion ethics.
Co-Authors Abd. Syakur Adi Suroso Al-Islama Achyunda Putra, Firnanda Andhito Rahmadhan Wijaya Apriyanto, Gaguk Aristanto, Eko Astuti, Widji Bella Ayu, Roro Bramasta, Yara Diana Zuhroh Edy Subiyantoro Etty Harya Ningsi Grahita Chandrarin GUDONO GUDONO Hastuti, Ambar Woro Hastuti, Ambar Woro Hermawan, Reza Ronny Iwan Triyuwono Kusuma, Marhaendra Lasboi, Yorim N Mardiana Andarwati Maxion Sumtaky mujairimi, mujairimi Nadiah Lutfi Wakid Nenik Mey Yetty Noviansyah Rizal Parawiyati Parawiyati Retna Safriliana Ria Mennita Ririn Sudarwati Saverius Dhuri Mbipi Setia Budi Kurniawan Setia Budi Kurniawan SETYAWAN, BAGUS Sugeng Haryanto Sugeng Haryanto Sumtaky, Maxion Sunardi Sunardi Swalaganata, Galandaru Utomo, Langgeng Prayitno Vinsensius Vinsensius Vinsensius Vinsensius Yanuar Bachtiar Yetty, Nenik Mey Zaenal Aripin Zainal Aripin