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<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Manajemen Laba Dan Pengaruhnya Terhadap Biaya Modal Ekuitas Pada Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Puspitosari, Indriyana]]>
<![CDATA[ EBBANK Vol 4, No 1 (2013): EBBANK Vol.4 No.1 Juni 2013 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan ]]>
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<![CDATA[This study aims to analyze the effect of leverage, managerial ownership, institutional ownership and firm size on earningsmanagement and its implications for cost of equity capital. The population in this study was a banking company listed on the Indonesia Stock Exchange. Samples used in this study were as many as 13 companies since 2007-2010. Independent variables used in this study were leverage, managerial ownership, institutional ownership and firm size. While the dependent variable was cost of equity capital. Earnings management as an intervening variable.Based on the results of multiple linear regression analysis, the study concluded that leverage, managerial ownership, institutional ownership and firm size have no significant effect on earnings management. In addition, the research found that earnings management have no significant effect on cost of equity capital.]]>
<![CDATA[Modal Intelektual dan Kinerja Keuangan dengan Menggunakan Islamicity Performance Index pada Umum Syariah ]]>
<![CDATA[Puspitosari, Indriyana]]>
<![CDATA[ Hunafa: Jurnal Studia Islamika Vol 13 No 2 (2016): EKONOMI ISLAM ]]>
Publisher : <![CDATA[State Institute of Islamic Studies (IAIN) Palu ]]>
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DOI: 10.24239/jsi.v13i2.439.248-270
<![CDATA[The aim of this study is to find the evidence about correlation between intellectual capital and financial performance because of the orientation changing about corporate assets from the tangible asset become intellectual capital. This study uses 9 shariah banking in Indonesia as the sample in period 2011-2014. The intellectual capital variable gauge by modified Pulics model for Islamic banking with three komponen iB-VACA, iB-VAHU and iB-STVA. Profit sharing ratio, zakat performance ratio and Islamic income vs non Islamis income are the proxy of Financiel performance. This study used Pearson Corelation analysis as tools to analyze this corelation. The study finding that between intellectual capotal component and islamicity Performance Index indicatore have the different strength and direction correlation]]>
<![CDATA[The Islamicity of Sharia Rural Banks in Indonesia ]]>
<![CDATA[Pertiwi, Imanda Firmantyas Putri]]>;
<![CDATA[Puspitosari, Indriyana]]>;
<![CDATA[Wijayati, Fitri Laela]]>
<![CDATA[ Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 10, No 2 (2019): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah ]]>
Publisher : <![CDATA[IAIN Salatiga ]]>
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DOI: 10.18326/muqtasid.v10i2.124-138
<![CDATA[AbstractThis paper is aimed to evaluate the Islamic Performance of Sharia Rural Banks (SRBs) in Indonesia by using the Islamicity Performance Index (IPI). The data are taken from SRBs from 2014 to 2016 (those include PF and Profit), as well the liquidation of SRBs in those years. The sample is taken by using a purposive sampling technique. Then, there are 82 SRBs samples and observing 246 pcs data. The data are obtained by evaluating their financial reports through the websites of Central Bank of Indonesia or Financial Services Authority (Otoritas Jasa Keuangan-OJK) as well as the SRBs websites. The data are analyzed by non-statistic quantitative and descriptive qualitative techniques. The results are gained from each indicator of their average Islamic Performance Index. The result shows that the Islamic Performance Index of Sharia Rural Banks is unsatisfied. Henceforth, this study has several limitations that may be observed in the next research. Moreover, this research excludes the welfare indicators of the director-employee and AAOIFI index.Penelitian ini bertujuan untuk menilai kinerja keislaman (Islamicity) Bank Perkreditan Rakyat Syariah (BPRS) di Indonesia. Penelitian ini menggunakan sampel BPRS di Indonesia dari tahun 2014 hingga 2016, dengan menggunakan teknik purposive sampling. Sampel akhir yang diperoleh adalah 82 SRB sehingga data yang diamati adalah 246 pcs data. Data diperoleh dengan mengakses laporan keuangan mereka melalui situs web Bank Sentral Indonesia atau Otoritas Jasa Keuangan (OJK) serta situs web masing-masing BPRS. Penelitian ini dianalisa dengan menggunakan teknik kuantitatif non-statistik dan deskriptif kualitatif. Hasil penelitian menemukan bahwa kinerja bank syariah berdasarkan Indeks kinerja keislaman adalah “tidak memuaskanâ€. Bagaimanapun, penelitian ini memiliki beberapa batasan yang dapat diperoleh melalui penelitian selanjutnya. Penelitian ini tidak termasuk indikator kesejahteraan direktur-karyawan dan indeks AAOIFI. ]]>
<![CDATA[WHISTLEBLOWING INTENTION DITINJAU DARI JENIS KELAMIN DAN UMUR ]]>
<![CDATA[Indriyana Puspitosari]]>
<![CDATA[ At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 5, No 2 (2019): DESEMBER 2019 ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padangsidimpuan ]]>
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DOI: 10.24952/tijaroh.v5i2.1914
<![CDATA[AbstractBefore someone does whistleblowing, the intention first appears. This study aims to examine whether there are differences in intention to report fraud in terms of gender and age. The respondents of this study were BPK RI auditors from Central Java, with a total sample of 74. The gender variable was divided into two, male and female, while the age variable was divided into under 40 years and over 40 years. The test results show that there are significant differences between males and females regarding their intention to do whistleblowing. The second result is that there is no significant difference between the intention of young auditors and old auditors to conduct whistleblowing. Keywords: Whistleblowing intention, Gender, Age AbstrakSebelum seseorang melakukan whistleblowing, niat terlebih dahulu muncul. Penelitian ini bertujuan untuk menguji apakah terdapat perbedaan niat untuk melaporkan kecurangan dilihat dari jenis kelamin dan usia. Responden penelitian ini adalah para auditor BPK RI perwakilan Jawa Tengah dengan jumlah sampel sebanyak 74. Variabel Jenis kelamin dibagi menjadi dua yaitu laki-laki dan perempuan, sedangkan variabel usia dibagi menjadi di bawah usia 40 tahun dan di atas usia 40 tahun. Hasil pengujian menunjukkan bahwa terdapat perbedaan yang signifikan antara laki-laki dan perempuan mengenai niat mereka untuk melakukan whistleblowing. Hasil yang kedua yaitu tidak terdapat perbedaan yang signifikan antara keinginan auditor yang berusia muda dan auditor yang berusia tua untuk melakukan whistleblowing. Kata Kunci: Whistleblowing intention, Jenis Kelamin, Umur ]]>
<![CDATA[PENGARUH MAQASHID SYARIAH INDEX, PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK ]]>
<![CDATA[Ayu Inayaturrohmah]]>;
<![CDATA[Indriyana Puspitosari]]>
<![CDATA[ At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 5, No 1 (2019): JUNI 2019 ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padangsidimpuan ]]>
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DOI: 10.24952/tijaroh.v5i1.1691
<![CDATA[Abstract Realization of tax revenues in Indonesia has not yet reached the target, because tax revenues are not yet optimal and there is tax aggressiveness through tax avoidance and tax evasion. This study aims to analyze the effect of Maqashid Syariah Index (MSI), profitability and Corporate Social Responsibility (CSR) on tax aggressiveness. This type of research is quantitative research with a population of 13 Sharia Commercial Banks in Indonesia during the 2013-2017 observation period. This study used a purposive sampling method and obtained samples of 5 Islamic Commercial Banks that met the criteria. Data analysis to test hypotheses using PLS. The results of this study indicate that the independent variable in explaining the dependent variable is 23% and is solved by other factors outside the study. The results showed that profitability had a significant effect on tax aggressiveness. Whereas MSI and CSR are not significant in tax aggressiveness. Keyword: Tax Aggressiveness, Maqashid Sharia Index, Corporate Social Responsibility Abstrak Realisasi penerimaan pajak di Indonesia belum mencapai target, karena penerimaan pajak yang belum optimal serta adanya penghindaran dan penggelapan pajak atau yang kita kenal dengan agresivitas pajak. Penelitian ini bertujuan untuk menganalisis pengaruh Maqashid Syariah Index (MSI), profitabilitas dan Corporate Social Responsibility (CSR) terhadap agresivitas pajak. Jenis penelitian adalah penelitian kuantitatif dengan populasi dalam penelitian ini sebanyak 13 Bank Umum Syariah di Indonesia selama periode observasi 2013-2017. Penelitian ini menggunakan metode purposive sampling dan diperoleh sampel 5 Bank Umum Syariah yang memenuhi kriteria. Analisis data untuk menguji hipotesis menggunakan PLS. Hasil penelitian ini menunjukkan bahwa variabel independen dalam menjelaskan variabel dependen adalah 23% dan diselesaikan oleh faktor lain di luar penelitian. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap agresivitas pajak. Sedangkan MSI dan CSR tidak signifikan pada agresivitas pajak. Kata Kunci: Agresivitas Pajak, Maqashid Syariah Index, Corporate Social Responsibility]]>
<![CDATA[Apakah Leverage, Ukuran Perusahaan dan Masa Jabatan Direksi Mempengaruhi Kualitas Laporan Keuangan Bank Umum Syariah? ]]>
<![CDATA[Indriyana Puspitosari]]>
<![CDATA[ FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 2 No 2 (2019): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Islam IAIN Metro ]]>
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DOI: 10.32332/finansia.v2i2.1648
<![CDATA[financial statements have an important role for stakeholders to be able to provide information for decision making. Therefore, managers are required to be able to prepare quality financial reports. Financial statements are declared qualified if they meet the qualitative quality of financial statements. In this study trying to show the effect of leverage, firm size and tenure of directors on the quality of financial statements. The object of this study is in Islamic banks in Indonesia. The research sample consisted of 11 Islamic commercial banks with an observation period in 2013-2017. From the results of data processing, the results show that the leverage variable cannot affect the quality of islamic banks financial statements, while firm size and director tenure have a significant effect on the quality of financial statements]]>
<![CDATA[DAPATKAH NARSISME CEO MEMPENGARUHI PERILAKU PRAKTIK EARNING MANAGEMENT PERUSAHAAN NON KEUANGAN DI INDONESIA? ]]>
<![CDATA[Sayekti Endah Retno Meilani]]>;
<![CDATA[Indriyana Puspitosari]]>;
<![CDATA[Wahyu Pramesti]]>;
<![CDATA[Imanda Firmantyas Putri Pertiwi]]>;
<![CDATA[Wiyadi Wiyadi]]>
<![CDATA[ Jurnal Manajemen Dayasaing Vol 23, No 2 (2021): Jurnal Manajemen Dayasaing ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/dayasaing.v23i2.16001
<![CDATA[Penelitian ini bertujuan untuk mengeksplorasi peran kepribadian manajemen dalam tata kelola perusahaan dalam konteks keputusan akuntansi perusahaan. Secara khusus, penelitian ini menguji hubungan antara narsisme CEO dan sejauh mana praktik manajemen laba yang dilakukan perusahaan. Penelitian ini dilakukan pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019. Dalam penelitian ini, teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga diperoleh sampel sebanyak 259 perusahaan non keuangan. Hasil penelitian menyimpulkan bahwa Narsisme CEO tidak berpengaruh terhadap praktik manajemen laba perusahaan. Hal ini berarti bahwa narsisme CEO (CEO dengan kepercayaan diri tinggi) ternyata tidak akan menggunakan kebijakan akuntansi untuk mempraktikkan manajemen laba atau dapat disampaikan bahwa CEO yang lebih narsis tidak akan mendistorsi informasi keuangan yang tersedia bagi investor dengan mengelola pendapatan (praktik manajemen laba).]]>
<![CDATA[TINGKAT RELEVANSI DAN FAITHFUL REPRESENTATION LAPORAN KEUANGAN PERBANKAN SYARIAH DI INDONESIA ]]>
<![CDATA[indriyana puspitosari]]>
<![CDATA[ AL-QARDH Vol 4, No 2 (2019): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
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DOI: 10.23971/jaq.v4i2.1569
<![CDATA[According to PSAK there are two fundamental qualitative characteristics in financial statements, namely relevant and faithful representation. The use of accounting standards is expected to improve the quality of financial statements. This study aims to look at the level of relevance and faithful representation of financial statements at Islamic Commercial Banks in Indonesia in the period 2013-2017. The sample in this study is 11 Islamic Banks. The level of relevance is measured by the absolute predictive value while the proxy of faithful representation is by using the absolute value of the discretionary accrual. The results of this study are that there is phenomenon trade-off where when the level of relevance of a bank is high, the value of faithful representation is lower among other islamic banks.]]>
<![CDATA[Ex Ante Ethical Perceptions Of Individual Taxpayers Regarding Tax Evasion ]]>
<![CDATA[Andika Yuliana]]>;
<![CDATA[Indriyana Puspitosari]]>
<![CDATA[ Social Science Studies Vol. 1 No. 1 (2021): (Issue-July) ]]>
Publisher : <![CDATA[Profesional Muda Cendekia Publishing ]]>
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DOI: 10.47153/sss11.1772021
<![CDATA[In the theory of planned behavior, a person's perception will determine his attitude. Likewise, one's perception of tax evasion will affect one's compliance in taxation. This study aims to examine the effect of tax fairness, tax culture, love of money and gender on the perception of individual taxpayers on the ethics of tax evasion. This study uses individual taxpayer respondents from KP2KP Sragen, amounting to 80 people. The data analysis technique used is multiple regression analysis. The results show that if tax fairness and tax culture increase, the perception of taxpayers regarding the ethics of tax evasion will decrease. which then encourages individual taxpayers to not comply in carrying out their tax obligations.]]>
<![CDATA[Modal Intelektual dan Kinerja Keuangan dengan Menggunakan Islamicity Performance Index pada Umum Syariah ]]>
<![CDATA[Indriyana Puspitosari]]>
<![CDATA[ Hunafa: Jurnal Studia Islamika Vol 13 No 2 (2016): EKONOMI ISLAM ]]>
Publisher : <![CDATA[State Institute of Islamic Studies (IAIN) Palu ]]>
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DOI: 10.24239/jsi.v13i2.439.248-270
<![CDATA[The aim of this study is to find the evidence about correlation between intellectual capital and financial performance because of the orientation changing about corporate assets from the tangible asset become intellectual capital. This study uses 9 shariah banking in Indonesia as the sample in period 2011-2014. The intellectual capital variable gauge by modified Pulics model for Islamic banking with three komponen iB-VACA, iB-VAHU and iB-STVA. Profit sharing ratio, zakat performance ratio and Islamic income vs non Islamis income are the proxy of Financiel performance. This study used Pearson Corelation analysis as tools to analyze this corelation. The study finding that between intellectual capotal component and islamicity Performance Index indicatore have the different strength and direction correlation]]>
