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<![CDATA[Corporate Governance Sebagai Variabel Pemoderasi Dalam Pengaruh Kualitas Laba Terhadap Nilai Perusahaan ]]>
<![CDATA[esty apridasari]]>
<![CDATA[ FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 2 No 1 (2019): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Islam IAIN Metro ]]>
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DOI: 10.32332/finansia.v2i01.1500
<![CDATA[The separation of ownership between the principal and agent in a company could cause a conflict of interest where both parties try to maximize their own interests. The mechanism of corporate governance is expected to minimize this conflict of interest. This study examines the corporate governance variables as moderating variable in the influence of earnings quality on firm value. The population of this research is manufacturing company listed on the Indonesia Stock Exchange in 2014-2016 with 66 manufacturing companies and 175 observations as sample. Determination of the sample in this study is carried out by purposive sampling method. Coorporate governance is measured by manajerial ownership, institutional ownership, independent commissioners, and the audit committee), earnings quality is measured by Earnings Response Coefficient (ERC), and the firm value is measured with Price Book Value (PBV). Testing hypotheses using regression analysis. The results show that mangerial ownership has not been proven as moderating variable in the influence of earnings quality on firm value. Institutional ownership, independent board of commissioners, and audit committee could moderate the influence of the earnings quality to firm value.]]>
<![CDATA[Analisis Pengaruh Kualitas Laba Terhadap Nilai Perusahaan ]]>
<![CDATA[esty apridasari]]>
<![CDATA[ FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 1 No 1 (2018): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Islam IAIN Metro ]]>
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DOI: 10.32332/finansia.v1i01.1144
<![CDATA[The information of earnings contained in the financial statement is expected to minimize the interest conflicts occuring within agency theory. This study aims to obtain empirical evidence related to the influence of earnings quality on firm value. The population of this research is manufacturing company listed on the Indonesia Stock Exchange in 2014-2016 with 66 manufacturing companies and 175 observations as sample. Determination of the sample in this study is carried out by purposive sampling method. Earnings quality is measured by Earnings Response Coefficient (ERC) and the firm value is measured with Price Book Value (PBV). Testing hypotheses using regression analysis. The results show that earnings quality has been proven to have positive influence on firm value with significant value 0,000. This show that in order to increase the firm value, it could increase its earnings quality]]>
<![CDATA[Analisis Pengaruh Kualitas Laba Terhadap Nilai Perusahaan ]]>
<![CDATA[esty apridasari]]>
<![CDATA[ FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 1 No 1 (2018): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Islam IAIN Metro ]]>
Show Abstract
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Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.32332/finansia.v1i01.1144
<![CDATA[The information of earnings contained in the financial statement is expected to minimize the interest conflicts occuring within agency theory. This study aims to obtain empirical evidence related to the influence of earnings quality on firm value. The population of this research is manufacturing company listed on the Indonesia Stock Exchange in 2014-2016 with 66 manufacturing companies and 175 observations as sample. Determination of the sample in this study is carried out by purposive sampling method. Earnings quality is measured by Earnings Response Coefficient (ERC) and the firm value is measured with Price Book Value (PBV). Testing hypotheses using regression analysis. The results show that earnings quality has been proven to have positive influence on firm value with significant value 0,000. This show that in order to increase the firm value, it could increase its earnings quality]]>
<![CDATA[Corporate Governance Sebagai Variabel Pemoderasi Dalam Pengaruh Kualitas Laba Terhadap Nilai Perusahaan ]]>
<![CDATA[esty apridasari]]>
<![CDATA[ FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 2 No 1 (2019): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Islam IAIN Metro ]]>
Show Abstract
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Check in Google Scholar
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DOI: 10.32332/finansia.v2i01.1500
<![CDATA[The separation of ownership between the principal and agent in a company could cause a conflict of interest where both parties try to maximize their own interests. The mechanism of corporate governance is expected to minimize this conflict of interest. This study examines the corporate governance variables as moderating variable in the influence of earnings quality on firm value. The population of this research is manufacturing company listed on the Indonesia Stock Exchange in 2014-2016 with 66 manufacturing companies and 175 observations as sample. Determination of the sample in this study is carried out by purposive sampling method. Coorporate governance is measured by manajerial ownership, institutional ownership, independent commissioners, and the audit committee), earnings quality is measured by Earnings Response Coefficient (ERC), and the firm value is measured with Price Book Value (PBV). Testing hypotheses using regression analysis. The results show that mangerial ownership has not been proven as moderating variable in the influence of earnings quality on firm value. Institutional ownership, independent board of commissioners, and audit committee could moderate the influence of the earnings quality to firm value.]]>
<![CDATA[Pengaruh Saham Syariah dan Reksadana Syariah terhadap Pertumbuhan Ekonomi di Indonesia ]]>
<![CDATA[Rheva Berliana]]>;
<![CDATA[Silvia Lovita]]>;
<![CDATA[Sintia Eka Wulandari]]>;
<![CDATA[Esty Apridasari]]>
<![CDATA[ Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 2 (2025): April-Juni 2025 ]]>
Publisher : <![CDATA[Indo Publishing ]]>
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DOI: 10.63822/b1fk4113
<![CDATA[This study examines the effect of sharia stocks and sharia mutual funds on economic growth in Indonesia. Using a quantitative approach, this study analyzes data from 2016 to 2022 obtained from the Central Statistics Agency and the Financial Services Authority. The independent variables in this study are sharia stocks (represented by the Jakarta Islamic Index/JII and the Indonesia Sharia Stock Index/ISSI) and sharia mutual funds, while the dependent variable is economic growth. Data analysis was performed using classical assumption tests and multiple linear regression with the help of Eviews 10 software, including F test and t test. The results show that partially, sharia stocks have a significant effect on economic growth in Indonesia. The increasing investment interest in the sharia capital market, especially sharia stocks, contributes to increasing economic growth, poverty reduction, and job creation. On the other hand, sharia mutual funds partially do not have a significant effect on economic growth. This is allegedly due to the allocation of sharia mutual fund portfolios by investment managers tending to be in large-cap company stocks that tend to be stagnant. However, simultaneously, sharia stocks and sharia mutual funds have a significant effect on economic growth in Indonesia.]]>
<![CDATA[Pengaruh Tingkat Inflasi dan Nilai Tukar (Kurs) Terhadap Indeks Saham Syariah Indonesia (ISSI) Tahun 2021-2024 ]]>
<![CDATA[Husnul Khotimah]]>;
<![CDATA[Amanda Adilia Aszari]]>;
<![CDATA[Putri Salsabila]]>;
<![CDATA[Esty Apridasari]]>
<![CDATA[ Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2025): MEI ]]>
Publisher : <![CDATA[INDO PUBLISHING ]]>
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DOI: 10.63822/jsss4746
<![CDATA[Indeks Saham Syariah Indonesia (ISSI) merupakan bagian dari Daftar Efek Syariah (DES), yang mencakup saham-saham syariah yang telah melalui proses audit oleh Otoritas Jasa Keuangan (OJK) dan tercatat di BEI. Perkembangan ISSI yang signifikan tentu dipengaruhi oleh berbagai faktor, termasuk kondisi ekonomi mikro maupun makro. Penelitian ini bertujuan untuk menganalisis pengaruh tingkat inflasi dan nilai tukar (kurs) terhadap Indeks Saham Syariah Indonesia (ISSI) Tahun 2021-2024. Dalam penelitian ini kami menggunakan data sekunder yang diperoleh dari Badan Pusat Statistik (BPS) dengan menggunakan pendekatan kuantitatif melalui analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa variabel tingkat inflasi berdampak negatif signifikan terhadap ISSI, sedangkan variabel nilai tukar (kurs) berdampak positif signifikan terhadap ISSI..]]>
<![CDATA[The Influence of Education Level and Accounting Understanding on the Quality of Financial Reports of MSMEs in Negeri Katon District ]]>
<![CDATA[Nadia Anggraeni]]>;
<![CDATA[Lella Anitsa]]>;
<![CDATA[Esty Apridasari]]>;
<![CDATA[Berwin Anggara]]>
<![CDATA[ al-Afkar, Journal For Islamic Studies Vol. 8 No. 2 (2025) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Fakultas Agama Islam Indramayu ]]>
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DOI: 10.31943/afkarjournal.v8i2.2224
<![CDATA[This research examines the influence of education level and understanding of accounting on the quality of UMKM financial reports. This research was conducted in Nageri Katon District using data on the number of UMKM in Negeri Katon District. The sampling method uses purposive sampling, namely using certain criteria to determine the number of samples to be studied. The relationship or influence between variables is explained using descriptive statistical test methods. The research results show that the level of education and understanding of accounting have a significant effect on the quality of UMKM financial reports in Negeri Katon District.]]>
<![CDATA[Studi Komparatif Investasi Konvensional dan Syariah di Pasar Modal ]]>
<![CDATA[Ahmad Habib Alwi]]>;
<![CDATA[Bibit Waluyo]]>;
<![CDATA[Esty Apridasari]]>
<![CDATA[ Indonesia Economic Journal Vol. 1 No. 1 (2025): JUNI ]]>
Publisher : <![CDATA[Indo Publishing ]]>
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DOI: 10.63822/4pdb9498
<![CDATA[This study aims to analyse and compare the performance of conventional and Islamic investments in the capital market. Using historical data from the conventional stock index and the Islamic stock index over a period of time, this study evaluates the differences in terms of return, risk, and volatility between the two types of investments. In addition, this study also identifies the factors that affect the performance of conventional and Islamic investments, and analyses the implications of these differences for investors. The results are expected to provide comprehensive insights for investors in making investment decisions that are in line with their risk preferences and financial principles. This study contributes to a deeper understanding of the dynamics of Islamic investment in the capital market and its comparison with conventional investment.]]>
<![CDATA[Pengaruh Teknologi Finansial (Fintech) Terhadap Partisipasi Mahasiswa UIN Jurai Siwo dalam Investasi Syariah ]]>
<![CDATA[Kharis Arwana]]>;
<![CDATA[Arya Nanda Perdana]]>;
<![CDATA[Lukman Hakim]]>;
<![CDATA[Esty Apridasari]]>
<![CDATA[ Indonesia Economic Journal Vol. 1 No. 1 (2025): JUNI ]]>
Publisher : <![CDATA[Indo Publishing ]]>
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DOI: 10.63822/0engfv68
<![CDATA[This study aims to analyze the influence of financial technology (fintech) on the participation of IAIN Metro students in sharia investment. The rapid growth of fintech in Indonesia, especially sharia-based fintech, has not been fully in line with the increase in literacy and investment participation among the younger generation. This study uses a quantitative approach with a survey method of 30 students who have used the sharia investment fintech application. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the study indicate that fintech has a significant and positive effect on student participation in sharia investment, both partially and simultaneously. The regression model built has met the classical assumptions including normality, linearity, and the absence of multicollinearity. These findings confirm that ease of access, conformity to sharia principles, and user-friendly digital features of fintech services are important factors that encourage student involvement in Islamic value-based investment. This study provides an empirical contribution to the sharia fintech literature as well as practical implications for digital platform developers and educational institutions in increasing sharia financial inclusion among the younger generation.]]>
<![CDATA[EARNING MANAGEMENT IN BANKING SECTOR ON INDONESIA STOCK EXCHANGE: Manajemen Laba di Sektor Perbankan di Bursa Efek Indonesia ]]>
<![CDATA[Esty Apridasari]]>
<![CDATA[ International Journal of Economics and Management Research Vol. 1 No. 1 (2022): April : International Journal of Economics and Management Research ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/ijemr.v1i1.18
<![CDATA[The practice of earnings management could not be separated from the process of preparing financial statements. It could occur in all business sectors including banking. This study aims to analyze earnings management in financial statements of banks on Indonesian Stock Exchange. This research is a descriptive study of banks listed on Indonesia Stock Exchange in 2020. Earnings management in bank financial statements is proxied by discretionary accruals. The population and sample of this research are 42 banks. The results show that 31 banks have a negative Discretionary Accruals and 11 banks have a positive Discretionary Accruals. A negative discretionary accruals indicates that the company performs earnings management by decreasing earnings while a positive discretionary accruals indicates that the company performs earnings management by increasing the earnings in the financial statements.]]>
