Ahmad Mifdlol Muthohar
Institut Agama Islam Negeri Salatiga

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Pengaruh Komisaris Independen dan Indeks Islamic Social Reporting Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening Robbi Hasana Ibrahim; Ahmad Mifdlol Muthohar
Jurnal Ilmiah Ekonomi Islam Vol 5, No 01 (2019): JIEI, Vol. 05 No. 01, 2019
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.478 KB) | DOI: 10.29040/jiei.v5i01.378

Abstract

The purpose of this study was to determine the effect of independent board of commissioners and Islamic Social Reporting index on firm value with profitability (ROE) as an intervening variable. This research is quantitative in nature which uses secondary data with a purposive sampling method, obtained by 30 companies listing in the Indonesian Syariah Stock Index in 2015-2017. This study uses multiple linear regression analysis and path analysis to test the effect of intervening variables. The results of data processing show that the independent board of commissioners, Islamic Social Reporting index and profitability simultaneously have a significant positive effect on firm value (Tobin-Q). While partially shows that the independent board of commissioners does not affect the value of the company either directly or indirectly. The disclosure of the Islamic Social Reporting Index has a significantly positive effect on firm value indirectly through profitability. Profitability (ROE) significantly influences the value of the company listing in the Indonesian Islamic Stock Index.
Analisis Pengaruh NPF, FDR, BOPO, CAR, dan GCG terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia Periode 2013-2017 Rima Cahya Suwarno; Ahmad Mifdlol Muthohar
BISNIS Vol 6, No 1 (2018): Bisnis
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v6i1.3699

Abstract

This study aims to determine the Influence of NPF, FDR, BOPO, CAR, and GCG on Financial Performance of Sharia Commercial Banks in Indonesia Period 2013-2017. This research use quantitative research method with population in this research is all sharia commercial bank in Indonesia period 2013-2017. The total sample is eight of sharia commercial banks, based on purposive sampling method. Data collection is done by library method from journals, articles or literatures that related to required data, and documentation method of annual report and GCG implementation report of sharia public bank in question as well as data from OJK website. The research method used is statistical descriptive test, descriptive test by analyzing GCG through GCG implementation report using content analysis method, classical assumption test, multiple regression test. The results showed that simultaneously NPF, FDR, BOPO, CAR, and GCG variables significantly influence the Financial Performance of Sharia Commercial Banks in Indonesia Period 2013-2017. While the partial variable of NPF has positive effect not significant to ROA, FDR variable has positive effect not significant to ROA, BOPO variable has significant negative effect to ROA, CAR variable has positive effect not significant, and GCG variable has positive effect not significant to ROA of Sharia Commercial Bank in Indonesia 2013-2017 period.
Analisis Pengaruh Religiositas, Pendapatan, dan Sikap Terhadap Minat Membayar Zakat Masyarakat Muslim Kabupaten Semarang Dengan Pengetahuan Sebagai Variabel Moderating Nio Okta Nugraheni; Ahmad Mifdlol Muthohar
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. VI | No. 2 | 2021
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v6i2.10080

Abstract

 AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh religiositas, pendapatan, dan sikap, dengan pengetahuan sebagai variabel moderating, berpengaruh baik secara simultan ataupun parsial terhadap minat membayar zakat masyarakat muslim kabupaten semarang. Penelitian ini termasuk ke dalam jenis penelitian kuantitatif. Dalam penelitian ini menggunakan populasi masyarakat muslim Kabupaten Semarang. Dengan teknik pengambilan sampel purposive sampling, dan diambil sampel sejumlah 100 responden. Sedangkan dalam teknik analisis yang digunakan dalam penelitian ini ialah dengan teknik deskriptif, serta teknik pengujian hipotesis dengan menggunakan analisis regresi linierberganda. Hasil dari penelitian ini menunjukkan bahwa: religiositas (X1) tidak berpengaruh terhadap minat masyarakat muslim Kabupaten Semarang untuk membayar zakat. Pendapatan (X2) berpengaruh positif dan signifikan terhadap minat masyarakat muslim Kabupaten Semarang untuk membayar zakat. Sikap (X3) tidak berpengaruh terhadap minat masyarakat muslim Kabupaten Semarang untuk membayar zakat. Religiositas di moderasi oleh pengetahuan (X1xZ) dan pengetahuan mempengaruhi religiositas terhadap minat membayar zakat masyarakat muslim Kabupaten Semarang. Pendapatan di moderasi oleh pengetahuan (X2xZ) serta pengetahuan mempengaruhi pendapatan terhadap minat membayar zakat masyarakat muslim Kabupaten Semarang. Sikap di moderasi oleh pengetahuan (X3xZ) dan pengetahuan mempengaruhi sikap terhadap minat membayar zakat masyarakat muslim Kabupaten Semarang.Kata kunci: Pengetahuan, Pendapatan, Sikap, Religiositas, Minat Membayar Zakat.