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All Journal EL-MUHASABA Jurnal Pekommas Jurnal Akuntansi Multiparadigma Asian Journal of Accounting Research AFRE Accounting Financial Review International Journal of Economics, Business and Accounting Research (IJEBAR) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Moneter : Jurnal Keuangan dan Perbankan Indonesian Journal of Advanced Research (IJAR) Kajian Akuntansi IIJSE
Grahita Chandrarin
Universitas Merdeka Malang
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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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.
Exploring The Mudharabah Contract And Its Implementation In Islamic Financial Institutions: A Content Analysis Study In The Digital Entrepreneur Era Syakur, Abd.; Chandrarin, Grahita; Wikantiyoso, Respati; Sunardi, Sunardi
Moneter: Jurnal Keuangan dan Perbankan Vol. 13 No. 2 (2025): JULI
Publisher : Universitas Ibn Khladun Bogor

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Abstract

The application of mudharabah contract accounting practices has complied with accounting principles in Indonesian Islamic banking, as outlined in Financial Accounting Standards Statement (PSAK) No. 105, issued by the Indonesian Institute of Accountants, which addresses measurement and recognition, presentation, and disclosure. Myriad studies have examined the current development of Islamic accounting discourse; however, theoretical discussions have been somewhat overlooked. To fill this lacuna, the current study explicitly explores Islamic accounting practices for mudharabah contracts in Islamic banking financing. The study aims to uncover Islamic accounting practices for mudharabah contracts in Islamic banking and to determine whether the implementation of these practices in financing aligns with the Statement of Financial Accounting Standards (PSAK) Number 105 and the Fatwa of the National Sharia Council. The current study employed a content analysis study under the umbrella of descriptive qualitative analysis to describe the practice of implementing Sharia accounting for mudharabah contracts in Islamic financing and financial institutions, based on compliance with PSAK No. 105. Furthermore, the study untangled that Islamic banking is considered a solution to conventional banking (which relies on interest). Although mudharabah is more commonly known in Islamic banking, it can also be applied in practice to other Islamic financial institutions, such as Islamic insurance, Islamic capital markets, Islamic mutual funds, and Islamic bonds.
Pentagon Fraud Analysis of Fraud Financial Statement Actions: The Role of Family Ownership as Moderation Variable Abadi, Rosaria; Safriliana, Retna; Zuhroh, Diana; Chandrarin, Grahita; Duma Sitinjak, Norman
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): 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.v6i2.2815

Abstract

Financial statements will function optimally if presented with qualitative elements, including easy-to-understand, reliable, comparable, and relevant. In preventing any acts of misrepresentation of financial statements, it is necessary to encourage the ownership of family shares. The research method uses quantitative analysis using the Moderator Regression Analysis (MRA) model. The results of this study indicate that in the first hypothesis, it is suspected that there is an influence of Pressure on financial statements fraud. From the results of the T-test, it is known that the sig value is smaller than 0.05, which is 0.000. The t-count value is greater than the t-table (5.461>1.661). This study concludes that the pressure variable influences fraud. The variable financial statements of Family Ownership cannot strengthen the impact of Competence on fraudulent financial statements, and the variable family ownership cannot enhance the effect of arrogance on fraudulent financial statements.
Co-Authors Abadi, Rosaria Abd. Syakur Afkar, Taudlikhul Aslira, Sumara Aulia Fuad Rahman Bambang Subroto Bayu Tri Mukti Mukti Diana Zuhroh Diyah Sukanti Cahyaningsih Duma Sitinjak, Norman Dyatri Utami Arina Absari Edi Subiyantoro Etty Harya Ningsi Fahrianta, Riswan Yudhi Gugus Irianto Harianto Respati Iwan Triyuwono Made Sudarma Noviansyah Rizal Novrys Suhardianto NUR INDRIANTORO Prihat Assih Respati Wikantiyoso Retna Safriliana Sanusi, Anwar Setia Budi Kurniawan Sumtaky, Maxion Sunardi Sunardi Utomo, Langgeng Prayitno Wardhani, Tarisma Septi Wardhani, Tarisma Septi Yundari, Yundari