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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Proceeding Seminar LPPM UMP Tahun 2014 EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak SAR (Soedirman Accounting Review): Journal of Accounting and Business Kompartemen : Jurnal Ilmiah Akuntansi Scientific Journal of Reflection : Economic, Accounting, Management and Business J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi Agritech: Jurnal Fakultas Pertanian Universitas Muhammadiyah Purwokerto Jurnal Loyalitas Sosial: Journal of Community Service in Humanities and Social Sciences Social, Humanities, and Educational Studies (SHEs): Conference Series International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Ecogen RATIO: Reviu Akuntansi Kontemporer Indonesia JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Innovation Business Management and Accounting Journal Safari : Jurnal Pengabdian Masyarakat Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Ranah Research : Journal of Multidisciplinary Research and Development IIJSE Riset Akuntansi dan Keuangan Indonesia E-Jurnal Akuntansi
Ani Kusbandiyah
Universitas Muhammadiyah Purwokerto
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The Effect of Liquidity, Leverage, and Total Asset Turnover on Company Profitability in the Jakarta Islamic Index 70 Azzah, Nabila Intan; Santoso, Suryo Budi; Wahyuni, Sri; Kusbandiyah, Ani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.6306

Abstract

Data obtained from the Indonesia Stock Exchange (IDX) shows an increase in the number of investors in the last five years. However, the market capitalization of the Jakarta Islamic Index (JII) has decreased. The company's financial performance is one of the main indicators in evaluating the health and sustainability of the company's operations. In this context, liquidity, leverage, and total asset turnover are important elements that play a significant role in influencing the level of company profitability. This study aims to analyze the influence between these three variables and the company's profitability. The population in this study are companies listed on the Jakarta Islamic Index 70 for the period 2021-2023. Sampling used purposive sampling technique and resulted in a sample of 182 companies that met the criteria. Multiple linear regression was used as the data analysis method. The results showed that liquidity and leverage have no effect on profitability. While total asset turnover has a positive effect on profitability. This study uses the object of the Jakarta Islamic Index 70 which is the most recent Islamic stock index on the IDX compared to the JII and ISSI. The results of this study provide important implications for company management, including reevaluating the use of leverage, efficient use of assets, strategies for liquidity to increase profitability and maintain investment confidence in the Islamic stock market.
Examining The Impact of Islamic Corporate Governance, Doctoral-Level Sharia Supervisory Board, Sharia Compliance, and Board of Commissioners on Fraud Mitigation in Corporate Settings Fakhruddin, Iwan; Kusbandiyah, Ani; Winarni, Dwi; Norwani, Norlia Mat
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i2.12594

Abstract

ACFE Indonesia in 2025 confirmed that most of the surveyed cases occurred because internal employees exploited weak controls. Employees who committed fraud occurred at all levels, namely operational staff/employees were most involved, especially in the procurement function with 29.3 cases, operational employees with 17.4% of cases, and finance (13.6%). At the middle manager/executive level, there were around 14.3% of cases and at the top management (directors/board) with 6.5% of cases. This study aims to examine the influence of the variables of Islamic Corporate Governance, Shariah Compliance Disclosure, Board of Commissioners, Shariah Supervisory Board Education on internal fraud, using total assets as a control variable. This study uses secondary data from the annual reports of Islamic Commercial Banks accessed on the official websites of each bank. The data collection technique used a purposive sampling method with the criteria of Indonesian Islamic Commercial Banks in the period 2015-2024 and has data related to the term of office of directors, educational background of the DPS, and awards received by Islamic banks. The number of samples obtained was 72 observational data. The analytical method used in this study was panel data regression analysis processed using Stata 17 software. The results showed that Sharia Compliance Disclosure has a significant negative effect on Internal Fraud. And the variables of Islamic Corporate Governance, Board of Commissioners, and Education of the Sharia Supervisory Board do not have a significant effect on Internal Fraud
The Effect of Capital Intensity, Leverage, and Institutional Ownership on Tax Avoidance With Profitability as a Moderation Variable Putri, Syavika Nurcahyani; Hariyanto, Eko; Kusbandiyah, Ani; Pandansari, Tiara
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 2 (2022): December 2022
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2022.7.2.7339

Abstract

This study aims to determine the effect of capital intensity, leverage, and institutional ownership on tax avoidance with profitability as a moderating variable. The population in this study are energy sector companies listed on Bursa Efek Indonesia for the 2017-2021 period. The sampling method used was purposive sampling, so the samples taken were 188 data that matched the criteria. The data analysis method used is the multiple regression analysis absolute difference method. The result of this study indicates that capital intensity and institutional ownership positively affect tax avoidance, while leverage does not. Profitability can strengthen the effect of capital intensity and leverage on tax avoidance, but profitability cannot moderate the effect of institutional ownership on tax avoidance. This research implies that it can be especially useful for the government so that the government can take preventive measures so that the company does not do tax avoidance.
Pengaruh Struktur Modal, Likuiditas, Profitabilitas, Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Saputri, Elma Dwi; Hariyanto, Eko; Santoso, Suryo Budi; Kusbandiyah, Ani
Jurnal Ecogen Vol 7, No 2 (2024): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v7i2.15873

Abstract

Penelitian ini dilakukan untuk mengetahui bukti empiris apakah struktur modal, likuiditas, profitabilitas berpengaruh terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel moderasi pada perusahaan indeks LQ-45 yang terdaftar di Bursa Efek Indonesia pada tahun 2019 hingga 2022. Struktur modal, likuiditas dan profitabilitas bersifat independen . Variabel dalam analisis ini, variabelnya adalah nilai perusahaan. Kebijakan dividen digunakan sebagai variabel moderasi. Untuk penelitian ini menggunakan pendekatan kuantitatif, 31 perusahaan dipilih melalui metode purposive sampling. Penelitian ini menggunakan analisis uji asumsi klasik dan Moderated Regression Analysis (MRA) untuk moderasi variabel. Hasil penelitian menyatakan bahwa struktur modal berpengaruh positif terhadap nilai perusahaan, likuiditas tidak berpengaruh terhadap nilai perusahaan, profitabilitas berpengaruh negatif terhadap nilai perusahaan, kebijakan dividen mampu memoderasi struktur modal dan profitabilitas terhadap nilai perusahaan dan kebijakan dividen tidak mampu memoderasi likuiditas terhadap nilai perusahaan.
Pengaruh Perputaran Modal, Leverage dan Likuiditas terhadap Profitabilitas dengan Ukuran Perusahaan sebagai Variabel Moderasi Perusahaan Yang Terdaftar Pada JII 70 Tahun 2020-2022 Aryani, Putri; Budi Santoso, Suryo; Hariyanto, Eko; Kusbandiyah, Ani
Jurnal Ecogen Vol 7, No 2 (2024): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v7i2.15835

Abstract

This research aims to determine the effect of capital turnover, leverage, liquidity on profitability with company size as a moderating variable. The population of this research are companies listed on the Jakarta Islamic Index for the 2020-2022 period. This research is quantitative research. Sample selection used a purposive sampling technique, with predetermined criteria a sample of 159 companies registered on the Jakarta Islamic Index 70 was successfully obtained. The data analysis method in this research used the Classical Assumption Test and Moderated Regression Analysis (MRA). So the results of this research state that turnover capital has a significant positive effect on profitability, on average it has a significant negative effect on profitability, liquidity has a significant positive effect on profitability, company size has a significant negative effect on profitability and company size is able to moderate the effect of liquidity on profitability
Peran kepemilikan manajerial dalam memoderasi pengaruh Profitabilitas Leverage dan Ukuran Perusahaan Terhadap Manajemen Laba Wardana, Defa Nanda; Kusbandiyah, Ani; Hariyanto, Eko; Amir, Amir
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2056

Abstract

This study is intended to measure the effect of profitability, leverage, and company size impact profit management with managerial ownership in the role of a moderating variable. This study is categorized as quantitative research. The study’s target population on within the sector of mining, which were listed on the Indonesia Stock Exchange from 2019 to 2021. Employing purposive sampling, a sample comprising 30 companies that closely adhered to the criteria was selected, resulting in a dataset of 90 observations. The study relies on secondary data, specifically financial statements from mining sector firms listed on The IDX (Indonesian Stock Exchange), accesible via www.idx.co.id. The analysis of data was conducted through panel data regression analysis, and the processing task involved the utilization of Eviews software. The results revealed that earnings management is positively associated with profitability and negative associated with firm size, earnings management is not affected by leverage. And managerial ownership does not possess the capacity to moderate the relationship between profitability, leverage, and firm size with earnings management.
Pengaruh Ukuran Perusahaan, Likuiditas, Konservatisme, Dan Pertumbuhan Laba terhadap Kualitas Laba Puspitasari, Dilla Amalia; Pramono, Hadi; Santoso, Suryo Budi; Kusbandiyah, Ani
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 1 (2024): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i1.1759

Abstract

The purpose of this study is to determine how firm size, liquidity, conservatism, and earnings growth affect earnings quality as the firm grows. Property and real estate manufacturing companies listed on the Indonesia Stock Exchange from 2019-2021 are the subject of this study. Using purposive sampling method, a sample of 48 companies listed on the Indonesia Stock Exchange was selected. The data was tested with multiple linear regression. This study shows that company age has a positive effect on earnings quality as a control variable, liquidity has a positive effect on earnings quality, conservatism has a negative effect on earnings quality, and company size has a negative effect on earnings quality.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN HUTANG DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Damarani, Filosofia; Kusbandiyah, Ani; Amir, Amir; Mudjiyanti, Rina
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i1.794

Abstract

The purpose of this research is to test the effect of managerial ownership, institutional ownership, debt policy, and firm size on firm value in the basic materials sector in the 2019-2022 period. This research analyzes secondary data which is called quantitative research. The sampling technique in this research was purposive sampling and a sample of 24 companies was produced that met the criteria. The results of this research show that: (1) managerial ownership has no influence on firm value, (2) institutional ownership has a positive influence on firm value, (3) debt policy has a positive influence on firm value, (4) firm size has a negative influence on firm value. This suggests that the control exercised by managers over company shares may not be a determining factor in determining overall company value. Then, the findings also show that the company benefits from institutional investors, which implies that the trust and support of these investors contributes positively to the company's perceived value. Additionally, this research underscores the beneficial impact of a well-managed debt strategy on increasing overall firm value. In contrast, this research reveals a negative relationship between company size and company value, indicating that large companies may face challenges or problems that have a negative impact on overall company value.
THE EFFECT OF INTELLECTUAL CAPITAL, ACCOUNTING CONSERVATISM, INVESTMENT OPPORTUNITY SET (IOS), AND FIRM SIZE ON EARNINGS QUALITY Anindita, Rizka; Kusbandiyah, Ani; Fakhruddin, Iwan; Mudjiyanti, Rina
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i1.797

Abstract

This study aims to examine the effect of intellectual capital, accounting conservatism, investment opportunity set (IOS), and firm size on earning quality. This study employed a quantitative approach and utilized secondary data. The population and sample for this research were companies in the basic materials sector listed on the IDX period 2019-2022. Purposive sampling was the technique used for sampling. The study’s population consisted of 28 companies in the basic materials sector, with a sample size of 90. The results showed that intellectual capital, investment opportunity set (IOS), and firm size no effect on earning quality and accounting conservatism had a positive effect on earning quality. The findings of the study indicate that intellectual capital, investment opportunity set (IOS), and firm size do not significantly influence the quality of earnings. In contrast, the research reveals a positive association between accounting conservatism and earning quality. This implies that factors such as the intellectual assets of a company, its investment opportunities, and its size do not play a substantive role in determining the quality of earnings. Conversely, the conservative approach in accounting practices is shown to contribute positively to the overall quality of reported earnings in the examined context.
The Determinants of Transfer Pricing in Energy Sector Companies Listed on the Indonesian Stock Exchange Kusbandiyah, Ani; Fakhruddin, Iwan; Mudjiyanti, Rina; Priyanto, Eko
Indonesian Journal of Business Analytics Vol. 4 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i1.8135

Abstract

This study examines "Determinant Analysis of Transfer Pricing in Energy Sector Companies Listed on the Indonesia Stock Exchange in Energy Sector Companies". The formulation of the problem that will be studied in this research is: Does multinationality, tax haven and yhin capitalization have a positive effect on transfer pricing. And the research objective is to test and find empirical evidence of the effect of multinationality, tax havens, thin capitalization can affect transfer pricing. The sample in this study is the energy sector companies, the data that fits the sample criteria is 38 data. The analytical method used in processing the data uses multiple linear analysis. The results showed that multinationality and thin capitalization had a positive effect on transfer pricing, and tax heaven had no positive effect on transfer pricing. The results of this study are multinationality and thin capitalization have a positive effect on transfer pricing. This result is in accordance with Afifah & Prastiwi (2019) which states that multinational companies have easier access to external funding than domestic companies because funding can be obtained from various sources from the country where the company's affiliation is established.
Co-Authors Amany, Ashilla Nadiya Amir Amir Amir Anindita, Rizka Aryani, Putri Azzah, Nabila Intan Azzahra Mutiara Perdani, Tifani Budi Santoso, Suryo Damarani, Filosofia Depriska Lailatul Aroof Dewi, Putri Elvina Clarissa Dwi Winarni Eko Hariyanto Eko Priyanto Erny Rachmawati Fadhilah, Alya Nur Fitriati, Azmi Fitrina Hidayati Gintha Rahmadani, Enzelin Hadi Pramono Hardiyanto Wibowo Hartikasari, Annisa Ilma Herni Justiana Astuti Inayati, Nur Isna Ira Hapsari Iwan Fakhruddin Iwan Fakhrudin, Iwan Joko Setyadi, Edi Kuswara, Arif Rahman Mudjiyanti, Rina Naelati Tubastuvi Norwani, Norlia Mat Nur Isna Inayati Nur Laeli Apriani Pandansari, Tiara Pandansari4, Tiara Pramurindra, Rezky Pratama, Bima Cinintya Purnadi Purnadi Puspitasari, Dilla Amalia Putri, Syavika Nurcahyani Qashash Medya Supriyanto Rahmah, Nunung Aini Ratna Kartika Wati Razaq, Zihni Hashfi Rina Mudjiyanti Risa Triwardani Rizka Rahayu Utami Sailarizka Nukman, Rafidah Salfa Falisah, Defina Saputri, Elma Dwi Siti Nur Azizah Siti Nur Azizah, Siti Sri Wahyuni Sri Wahyuni Sulistyani Budiningsih SURYO Budi Santoso Susilo Wardani Sutaryo Sutaryo Suyoto Suyoto Tiara Nur Aziza Tiara Pandansari Ulvatiani , Huti Wa Mareza Dwi Nugraheni Waluyo, Sabar Wardana, Defa Nanda Wida Purwidianti