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Pengaruh Akuntansi Forensik, Audit Investigatif, dan Indepedensi terhadap Pengungkapan Fraud Avilla Anggun Arisendy; Tri Ratnawati
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 1 (2024): MARET: JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v4i1.2686

Abstract

This research aims to analyze the influence of forensic accounting, audit investigations, independence on fraud disclosure. This research is a literature review, in which we will provide an opinion on the results of previous research. The results of this test are to prove that forensic accounting, investigative auditing and independence will have a significant or insignificant effect on fraud disclosure. It is hoped that the results of this research can enrich the literature for the development of science and also serve as consideration for other researchers.
Pengaruh Ukuran Perusahaan, Likuiditas Dan Profitabilitas Terhadap Kinerja Keuangan Dengan Kesehatan Modal Sebagai Variabel Intervening Pada Bank Syariah Indonesia.Tbk Tahun 2021-2024 Hakim Muttaqim; Tri Ratnawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.6130

Abstract

This study aims to analyze the effect of firm size, liquidity, and profitability on financial performance, with capital adequacy as an intervening variable. The focus of this study is Bank Syariah Indonesia Tbk. The research data were obtained from the bank’s quarterly published financial reports during the 2021–2024 period. A quantitative approach was employed using Partial Least Squares (PLS) analysis techniques. The data analyzed include financial statements encompassing firm size (total assets, financing distribution), liquidity (fundraising, Financing to Deposit Ratio/FDR), profitability (Return on Assets/ROA, net income), financial performance (Non-Performing Financing/NPF, Operational Efficiency Ratio/BOPO), and capital adequacy (equity, Return on Equity/ROE). The results indicate that firm size, liquidity, profitability, and capital adequacy have no significant effect on the financial performance of Bank Syariah Indonesia Tbk, either directly or through mediation. All hypotheses were rejected, suggesting that the variables under study were not sufficient to explain the variations in financial performance. Limitations related to the data period, the bank's relatively recent establishment, and external factors such as macroeconomic conditions and regulatory frameworks are presumed to be the main contributing factors.