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All Journal EL-MUHASABA Jurnal Aplikasi Bisnis Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal AKSI (Akuntansi dan Sistem Informasi) Agrisocionomics: Jurnal Sosial Ekonomi Pertanian Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Journal of Innovation in Business and Economics JAE (Jurnal Akuntansi dan Ekonomi) Jurnal ABDINUS : Jurnal Pengabdian Nusantara BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Penelitian Manajemen Terapan (Penataran) Jupeko (Jurnal Pendidikan Ekonomi) Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) Jurnal Literasi Akuntansi Jurnal Akuntansi dan Ekonomi Bisnis Wadiah : Jurnal Perbankan Syariah Balance : Jurnal Akuntansi dan Manajemen Jurnal Ekonomi, Bisnis dan Manajemen JOMPA ABDI: Jurnal Pengabdian Masyarakat Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy Innovative: Journal Of Social Science Research Business and Investment Review Istithmar: Jurnal Studi Ekonomi Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah Journal Economic Excellence Ibnu Sina Equivalent : Journal of Economic, Accounting and Management Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan PENG: Jurnal Ekonomi dan Manajemen KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Jurnal Pengabdian Kepada Masyarakat
Diah Nurdiwaty
Fakultas Ekonomi Dan Bisnis Universitas Nusatara PGRI Kediri
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Leverage, Audit Tenure, Komite Audit, dan Financial Distress Terhadap Integritas Laporan Keuangan Perusahaan Sektor Keuangan Dea Ananta; Erna Puspita; Diah Nurdiwaty
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.347

Abstract

Purpose: This study aims to examine the effect of leverage, audit tenure, audit committee, and financial distress on the integrity of financial statements of financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. Method: This study employed a quantitative approach with a causal associative research design. The data used were secondary data obtained from the annual financial statements of financial sector companies published by the Indonesia Stock Exchange. The research sample consisted of 28 companies selected using a purposive sampling technique. Data were analyzed using multiple linear regression analysis with the assistance of SPSS software. Finding: The results indicate that, partially, leverage and financial distress have a significant effect on the integrity of financial statements, while audit tenure and audit committee have no significant effect on the integrity of financial statements. Simultaneously, leverage, audit tenure, audit committee, and financial distress significantly affect the integrity of financial statements in financial sector companies listed on the Indonesia Stock Exchange during the 2022–2025 period. These findings suggest that a company's capital structure and financial health play important roles in influencing the integrity of the financial statements presented. Novelty: This study offers novelty by focusing on financial sector companies as the research object, considering the unique characteristics of Indonesia’s financial sector, which is highly regulated and exposed to substantial risk. The financial sector was selected because of its significant role in maintaining economic stability and its vulnerability to crises arising from declining public trust. In addition, financial sector companies listed on the Indonesia Stock Exchange have highly complex financial reporting structures, making the integrity of financial information particularly crucial.
Pengaruh Pembiayaan Murabahah, Pembiayaan Mudharabah, Pembiayaan Musyarakah Dan Penbiayaan Sewa Ijarah Terhadap Profitabilitas Sofhie Melani Putri; Diah Nurdiwaty; Sigit Puji Winarko
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1378

Abstract

Penelitian ini bertujuan menganalisis pengaruh pembiayaan murabahah, mudharabah, musyarakah, dan ijarah terhadap profitabilitas Bank Umum Syariah di Indonesia yang diukur dengan ROA periode 2022–2024, baik secara parsial maupun simultan. Periode ini dipilih karena merupakan fase pemulihan ekonomi pascapandemi, di mana perbankan syariah mengalami pertumbuhan aset namun menghadapi tekanan profitabilitas. Penelitian menggunakan pendekatan kuantitatif dengan regresi linier berganda. Dari 16 bank, dipilih 3 bank melalui purposive sampling berdasarkan kelengkapan laporan keuangan triwulanan, dengan total 33 observasi yang bersumber dari laporan OJK dan diolah menggunakan IBM SPSS 26. Hasil penelitian menunjukkan bahwa murabahah, musyarakah, dan ijarah berpengaruh signifikan terhadap ROA, sedangkan mudharabah tidak signifikan. Secara simultan, seluruh jenis pembiayaan berpengaruh signifikan terhadap ROA. Temuan ini menunjukkan bahwa akad berbasis margin tetap lebih stabil dalam meningkatkan profitabilitas dibandingkan akad berbasis bagi hasil yang memiliki risiko lebih tinggi. Penelitian ini memberikan kontribusi teoretis pada kajian pembiayaan syariah periode pemulihan ekonomi serta implikasi praktis bagi manajemen bank dalam optimalisasi portofolio pembiayaan.   This study aims to analyze the effect of murabahah, mudharabah, musyarakah, and ijarah financing on the profitability of Islamic Commercial Banks in Indonesia, measured by Return on Assets (ROA) during the 2022–2024 period, both partially and simultaneously. This period represents the post-pandemic economic recovery phase, when Islamic banks experienced asset growth alongside profitability pressures. The study employs a quantitative approach using multiple linear regression. Out of 16 banks in the population, 3 were selected through purposive sampling based on the completeness and consistency of quarterly financial reports, resulting in 33 observations obtained from OJK quarterly financial statements and processed using IBM SPSS 26. The results indicate that murabahah, musyarakah, and ijarah financing have a significant effect on ROA, while mudharabah does not. Simultaneously, all financing types significantly affect ROA. These findings suggest that fixed-margin contracts contribute more stably to profitability, whereas profit-sharing contracts involve higher risk and uncertainty. This study provides theoretical contributions by examining four financing contracts simultaneously during the economic recovery period and offers practical implications for optimizing Islamic banks’ financing portfolios.  
Co-Authors A.A. Ketut Agung Cahyawan W AA Sudharmawan, AA Afifah, Riska Ardina Nur Ali Djamhuri Alvina Putri Damayanti Amin Tohari Andarwati, Bela Ayu Andy Kurniawan Andy Kurniawan Andy Kurniawan, Andy Anita, Puput Ari Kamayanti Arinda, Nadya Tri Astriana Dewi Astutik, Aprilia Nur Azziza Ainun Nabilla Badrus Zaman Badrus Zaman Badrus Zaman Bagaskara, Ardha Dewa Bunga Fanani Cahyo Wijayanto Dea Ananta Devaria Ayu Dewa Bagaskara, Ardha Dian Kusumaningtyas Dian Kusumaningtyas, Dian Dianawati Dwi Wulandari Dyah Ayu Paramitha Efda Kristinawati Ery Firdawati Faisol Faisol Faisol Faisol Faisol Farrah Annisya Fastami’ Lima Yukha Fitrias, Liffi Yanu Haji, Verona Irfan Romadhony , Rahmad Jahan, Syarifah Nur Khasanah, Ainin Kristina Putri Mbera Laksana, Ryan Galih Cahya Larasati, Adelya Dwi Linawati Linawati Linawati Linawati Meiswari, Oryza Sativa Mevi Auriel Sefianing Putri Muwahhidah, Zulva Nariranti, Onnyk Novita Novita Nur Shodiq Nurjanah, Putri Rizki Nurrenza Azizah Oryza Sativa Meiswari Prabowo, Khabib Setyo Pretty Dewi Claresa Puji Astuti Puji Astuti Puji Astuti Puji Winarko, Sigit Puput Rustianne Febri Hadi Puspasari, Retno Puspita, Erna Putri Larasati, Putri Qodriana, Ersa Lailatul Ratih Kumalasari Niswatin RESTIN MEILINA Retno Ayu Muninggar Rini, Rizka Setyo Risna Widya Rachmanila Riswahyuning, Mareta Selvia Romadhony, Rahmad Irfan Salma Safina Sari, Meilinda Trinita Sendi Kezia Septiani, Erika Tri Setyowati, Marshela Dewi Shavitri, Pungky Indah Dyah SIGIT PUJI WINARKO Sigit Wisnu Setya Bhirawa Sofhie Melani Putri Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sri Widiawati , Hestin Sugeng Sugeng Sugeng Suryanto, Wahyu Susanti, Agustiana Ayu Therisia, Reficensa Ulfa, Mar'atul Vita, Niken Tria Candra Widiawati, Hestin Sri Yulaekah, Maria Siti Zulistiani, Zulistiani