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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Bisnis dan Akuntansi
NANA NOVIANTI
Universitas Sultan Ageng Tirtayasa
Economics, Econometrics & Finance

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Peran audit internal dalam meningkatkan kualitas laporan keuangan pada industri perbankan Indonesia YENI JANUARSI; RIALIS RIALIS; NANA NOVIANTI
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.988 KB) | DOI: 10.34208/jba.v18i2.47

Abstract

The purpose of this study is to test whether audit internal contribute in improving the qality of financial reporting in Indonesian banking industry. We measure Internal audit function by using the amount of internal audit activity reported to audit committee for a year, while financial reporting quality measure by accrual quality and timeliness. Purposive sampling methode is chose to collect sample from the banking industry. As a result, we obtained 68 firms-years observation, which represent 17 banks, for four years from 2009-1012. From hypothesis testing by using multiple regression, we find that internal audit function can not influence the accrual quality. In contrast, it has positive impact on timeliness. Our results suggest that internal audit, as part of CG mechanisme, play importat role for improving the quality of banking’s financial reporting.
Analisis Pengaruh Return on Asset (ROA), Biaya Operasional Terhadap Pendapatan Operasional (BOPO), Suku Bunga, Financing to Deposits Ratio (FDR) dan Non Performing Financing (NPF) Terhadap Tingkat Bagi Hasil Deposito Mudharabah (Studi Empiris pada Bank Um Nana Novianti; Tenny Badina; Aditia Erlangga
Esensi: Jurnal Bisnis dan Manajemen vol. 5, No. 1, April 2015
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v5i1.2333

Abstract

Level of profit sharing given by Islamic Banks which is one factor public appeal to save funds in the products of Islamic Banks but in level of profit sharing for giving of Islamic Banks still refers to the rate of Conventional Banks. Still referring to Conventional Bank interest rates make people still think that the same Islamic Banks with Conventional Banks. This research purpose to analyze the effect of financial ratios and interest rate to the level of profit sharing of mudharabah deposits Islamic Banks in Indonesia. The population used is the quarterly financial statements throughout Islamic Banks in Indonesia 2011-2013. Selection of the samples tested in this study using purposive sampling method, 6 selected Islamic Banks. Analysis tools in this study is used multiple regression analysis using SPSS 19.0 software. The variables used in this study are Return On Asset (ROA), BOPO, Interest Rate, Financing To Deposits Ratio (FDR) and Non Performing Financing (NPF) as the independent variable, and level of profit sharing mudaraba deposits as the dependent variable. Partial results show that Return On Asset (ROA) and Financing To Deposits Ratio (FDR) significant positive effect on level of profit sharing mudaraba deposits while the BOPO, Interest Rate and Non Performing Financing (NPF) have no effect.DOI: 10.15408/ess.v5i1.2333
Co-Authors Aditia Erlangga RIALIS RIALIS Tenny Badina Yeni Januarsi