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All Journal IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan INFERENSI Jurnal Ekonomi Syariah Teori dan Terapan Global Review of Islamic Economics and Business Jurnal Al-Qardh Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Ilmiah Ekonomi Islam Moneter : Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Ilmiah Wahana Akuntansi SYIRKAH Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Kewirausahaan JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) EkBis: Jurnal Ekonomi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Bakti Saintek: Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi MALIA: Journal of Islamic Banking and Finance Jurnal Ekonomi JUSTICIA SAINS: Jurnal Ilmu Hukum Media Riset Akuntansi Auditing & Informasi Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan I-PHILANTHROPY: A Research Journal on Management of Zakat and Waqf Imara: Jurnal Riset Ekonomi Islam Jurnal Kajian Ekonomi dan Perbankan Syariah
Slamet Haryono
Dosen Tetap Prodi Keuangan Islam UIN Sunan Kalijaga Yogyakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh ROA, CAR, BOPO, FDR, Dan Inflasi Terhadap Pembiayaan Bermasalah (NPF) Di Bank Umum Syariah Laili Isnaini; Slamet Haryono; Ibnu Muhdir
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 5, No 1 (2021): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v5i1.3095

Abstract

This study aims to examine the effect of ROA, CAR, BOPO, FDR, and inflation on problem financing. The data used are monthly data from 2015 to 2020 in August and Islamic Commercial Bank data obtained from the OJK. Data analysis was performed using the eviews 10 program. The results showed that ROA, CAR, FDR, BOPO, and inflation together had an influence on NPF and were able to explain the dependent variable by 87.68% and the remaining 12.32% was explained by other variables that influence NPF. ROA and FDR have no effect on NPF with a probability value higher than 0.05, while the independent variable that has a positive effect on NPF is BOPO, while the CAR and inflation variables have a negative effect on NPF with a probability value below 0.05
Pengaruh Kualitas Pengungkapan Keuangan dan Struktur Kepemilikan Terhadap Asimetri Informasi Farma Andiansyah; Slamet Haryono
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 8, No 1 (2021): April 2021
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v8i1.9794

Abstract

Abstract -The presence of information asymmetry increases transaction costs and reduces liquidity, and reduces the quality of investment decisions taken by investors. So that in turn it weakens the overall function of the market. Accounting disclosure plays a role in mobilizing information from management and investors so as to reduce information asymmetry. In addition, it is hoped that the presence of a concentration of investor ownership can carry out internal monitoring of the company so as to reduce information asymmetry. On the other hand, institutional investors have many incentives to access company information for their trading purposes due to the conflict of interest between outside investors and the board of directors. This study aims to determine the effect of disclosure quality and ownership structure on information asymmetry in companies listed on the Jakrta Islamic Index (JII) during the 2015-2019 period. Based on the results of panel data analysis of the Fixed Effect Model (FEM), it was found that institutional ownership had a significant positive effect on information asymmetry, while the quality of disclosure and ownership concentration did not have a statistical effect on information asymmetry.
ANALISIS PROFITABILITAS, LEVERAG ANALISIS PROFITABILITAS, LEVERAGE DAN KEPEMILIKAN ASING TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) Nur Fitri Eka Asbarini; Slamet Haryono
JURNAL AKUNTANSI Vol 9 No 2 (2021): JURNAL AKUNTANSI VOL. 9 NO. 2 DESEMBER 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i2.2576

Abstract

The purpose of this research is to determine the effect of profitabiliy , leverage variables, and foreign ownership on Corporate Social Responsibility (CSR). The type of research used is secondary data. The number of companies used as samples in the study was 10 manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period using panel data analysis. The result showed that the profitability variable was proxies by Return On Assets, Return On Equity, the results showed that the Return On Equity variable affected on CSR disclosure, while Return on Assets did not effect. The leverage variable proxies by the Debt Equity Ratio and foreign ownership variable does not effect on CSR disclosure.
Asimetri informasi dalam transaksi perbankan syariah di Indonesia Slamet Haryono
Ijtihad : Jurnal Wacana Hukum Islam dan Kemanusiaan Vol 15, No 1 (2015)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/ijtihad.v15i1.103-118

Abstract

This study employs the assymmetric information in the Indonesian shariah banking. Assymmetricinformation in the banking sector contains: moral hazard, adverse selection. Moral hazard is a situationin which one agent decides on how much risk to take, while another agent bears (parts of) the negativeconsequences of risky choices. The uncertainty surrounding any bank decisions. The market does notget information about the riskiness of a bank. Asymmetric information problems exist in the bank loanmarket. Depositors cannot distinguish the risk, they deposit their funds in those banks that offer thehighest rates and make the most risky investments. Our result points towards regulator to enhancingtransparency may be useful to reduce incentives for excessive assymmetric information of sharia banking.
Pengaruh Profitabilitas, Leverage, Corporate Governance, dan Ukuran Perusahaan Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Yang Tercatat Di Jakarta Islamic Index Tahun 2012-2016) Sunarsih Sunarsih; Slamet Haryono; Fahmi Yahya
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 13, No 1 (2019)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v13i1.127-148

Abstract

Taxes are a major contribution on state revenues which will then be used for national financing and development. However, taxpayers’ compliance level is still low. There are deviations made by the taxpayer in reducing taxes, in order not to get a high tax. One of them by tax avoidance. Tax avoidance is the process of controlling actions to avoid the consequences of improper taxation and is legal. The purpose of this research is to explain the effect of profitability, leverage, corporate governance, and firm size to tax avoidance. The researcher take a case study on a company listed on the Jakarta Islamic Index (JII) in 2012 until 2016. The sample are 65 samples consisting of 13 companies. Regression used in this research is panel data regression, where selected Fixed Effect as the right regression model. In this regression, the result shows that profitability as measured by ROA and firm size as measured by total asset have significant negative effect to tax avoidance, and leverage as measured by DER has a significant positive effect on tax avoidance. While corporate governance as measured by independent commissioners and audit committee does not affect tax avoidance
The Determinant of Sharia Banking Performance through Financing to Deposit Ratio as Moderator Ervina Rahmadila; Slamet Haryono
EkBis: Jurnal Ekonomi dan Bisnis Vol 5, No 2 (2021): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2021.5.2.1331

Abstract

The most concern for investors in both bank and non-bank institutions is the quality of the accounting information provided. Financial statements are considered important because they can determine decisions for each investor. Supporting performance in this era of globalization is accounting information system. Sharia banking's good performance is supported by several factors including capital or operational ratios such as CAR, BOPO, and NPF. This study used pooled least square method with panel data in the period 2010 to 2018. The results showed that together the results showed that the variables NPF, CAR, BOPO have a positive and insignificant influence on ROA. 
KETERLIBATAN DEWAN KOMISARIS DALAM KOMITE TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KEAHLIAN AKUNTANSI SEBAGAI VARIABEL MODERASI Siti Muskabikhul Khasanah; Dwi Marlina Wijayanti; Slamet Haryono
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 2 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2021
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i2.114

Abstract

Tujuan penelitian ini adalah untuk menguji keterlibatan dewan komisaris sebagai ketua maupun anggota biasa di dalam komite nominasi, komite remunerasi, dan komite audit terhadap praktik manajemen laba yang dimoderasi oleh keahlian akuntansi anggota dewan komisaris. Data yang digunakan adalah laporan keuangan dari perusahaan manufaktur yang terdaftar di BEI pada tahun 2015 sampai dengan 2019. Hasil penelitian menunjukkan bahwa dewan komisaris yang terlibat dalam komite nominasi dan komite remunerasi signifikan dapat mengurangi praktik manajemen laba tetapi tidak berpengaruh signifikan apabila dewan komisaris terlibat dalam komite audit. Hasil lain menunjukkan bahwa dewan komisaris yang memiliki keahlian akuntansi memoderasi hubungan antara komite nominasi dan remunerasi terhadap manajemen laba, tetapi tidak demikian dengan komite audit. Implikasi penelitian ini menekankan pentingnya mengatur komposisi komite-komite dalam keanggotaan dewan komisaris sebagai bentuk penguatan tata kelola perusahaan untuk mengurangi praktik manajemen laba.
Struktur Kepemilikan dalam Bingkai Teori Keagenan Slamet Haryono
Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2005)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v5i1.21

Abstract

Assymetry information or agency problems have been focused by accounting researcher in the last three decades. Considerable efforts have been made by accounting researchers to investigate reason and impilcation in bussiness includes in the stock prices. This study seeks to shed light on this issue and related to ownership stucture, The pattern of manager behaviour. Two aspects of information asymmetry between investors and management are identified and proxied in this study: (1) the availability of information, and (2) the willingness, resources, and ability to process the available information.
The Influence of Ownership Structure, Debt Structure, and Independent Commissioner on Earning Management Muhammad Yanuarsa; Dwi Marlina Wijayanti; Slamet Haryono
AL-QARDH Vol 6, No 2 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jaq.v6i2.3190

Abstract

This study aims to examine the effect of independent commissioners, blockholder ownership, long-term debt, short-term debt, institutional ownership, family ownership, and managerial ownership on earnings management. This study is a quantitative study with a sample of 71 companies listed on the Indonesia Stock Exchange in 2017-2019. The data is processed by multiple regression using E-views. The results show that long-term debt has a negative effect on earnings management and short-term debt has a positive effect on earnings management. Other results show that independent board of commissioners, blockholder ownership, institutional ownership, family ownership, and managerial ownership do not cause earnings management. The limitation of this study is that it does not use a sample in the financial sector. Nevertheless, this research contributes practically and theoretically. This study also facilitates the weaknesses of previous research by adding variables of debt structure and ownership structure.
Pengaruh Leverage, Ukuran Perusahaan dan Inflasi terhadap Profitabilitas Pada Bank Umum Syariah di Indonesia Imam Syafi'i; Slamet Haryono
MALIA: Journal of Islamic Banking and Finance Vol 5, No 1 (2021): Malia: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v5i1.10482

Abstract

Perusahaan memiliki orientasi untuk mendapatkan keuntungan dalam menjalankan kegiatan usaha. Terdapat faktor-faktor yang mempengaruhi profitabilitas perusahaan, baik secara internal dan eksternal. Manajemen perusahaan, harus mengontrol rasio keuangan mereka dan mempertimbangkan kondisi makroekonomi serta lingkungan karena faktor-faktor tersebut dapat mempengaruhi profitabilitas perusahaan. Tujuan dari penelitian ini adalah untuk menguji pengaruh leverage, ukuran perusahaan dan inflasi terhadap profitabilitas Bank Umum Syariah tahun 2012-2019. Jenis penelitian ini adalah penelitian kuantitatif. Objek penelitian ini adalah Perusahaan sektor Perbankan yaitu Bank Umum Syariah terdaftar di Otoritas Jasa Keuangan pada periode 2012 sampai 2019. Teknik pengambilan sampel menggunakan teknik purposive sampling. Metode analisis data yang digunakan adalah regresi data panel, yaitu penggabungan data cross section dan data time series menggunakan data 10 Bank Umum Syariah Temuan penelitian ini menunjukkan bahwa leverage yang menggunakan indikator DER berpengaruh positif signifikan secara parsial terhadap profitabilitas pada Bank Umum Syariah, yang menggunakan indikator ROA. Selanjutnya ukuran perusahaan yang menggunakan indikator Ln Aset dan Inflasi tidak berpengaruh signifikan secara parsial terhadap profitabilitas pada Bank Umum Syariah, namun berpengaruh secara simultan. Variabel leverage, ukuran perusahaan, dan inflasi berpengaruh signifikan secara simultan atau bersama-sama terhadap profitabilitas pada Bank Umum Syariah.
Co-Authors Abdurrahman Niarman Albab Al Umar, Ahmad Ulil Alif Khuwarazmi Maulana Julendra Angrum Pratiwi Dini Maulana Lestari Duwi Ira Setianti Dwi Marlina Wijayanti Dwi Marlina Wijayanti Dwi Marlina Wijayanti Dzar Lathuf Farassi Fahmi Yahya Farma Andiansyah Farma Andiansyah Fitri Utami Furwanti, Reni Ibnu Muhdir Ihsan Mulia Siregar Ika Nur Astuti Imam Syafi'i Izzuna Davi Laili Isnaini Melis Melis Mohammad Farhan Qudratullah Muhammad Adnan Azzaki Muhammad Yanuarsa Nur Fitri Eka Asbarini Nur Fitriyanto Nu’man Afif Rahmadila, Ervina Riska Permatalia Sarni Handayani Puspita Sari Senjani, Yayu Putri Siti Muskabikhul Khasanah Siti Nur Hidayati Sunarsih Sunarsih SYAFIQ MAHMADAH HANAFI Syafiq Mahmadah Hanafi Udiyo Basuki Wau, Taosige Yundari, Yundari