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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Optimum : Jurnal Ekonomi dan Pembangunan Global Review of Islamic Economics and Business Aplikasia: Jurnal Aplikasi Ilmu-Ilmu Agama EkBis: Jurnal Ekonomi dan Bisnis Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal of Islamic economy and Community Engagement ACE : Accounting Research Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Akuntansi Dan Manajemen
Dwi Marlina Wijayanti
UIN Sunan Kalijaga Yogyakarta, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Linking Islamic Corporate Social Responsibility, Sharia Governance Practices, and Earnings Management in the Islamic Banks Muhfiatun Muhfiatun; Prasojo Prasojo; Dwi Marlina Wijayanti; Tettet Fitrijanti
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.284 KB) | DOI: 10.24815/jdab.v9i1.24262

Abstract

This paper examines the relationship between corporate social responsibility, sharia governance, and earning management in the Islamic bank industry sector. This study uses secondary data, which is analyzed using a regression panel with a fixed-effect model. Samples were obtained from 48 Islamic banks in 16 countries from 2009 to 2018. The sample criteria in this study are the banks that disclose their zakat payments in their annual reports. The empirical results prove that CSR and SSB expertise contributes significantly to reducing earnings management practices, while SSB size is not significantly influencing earnings management practices. The contribution to policymakers in developing CSR instruments following Sharia principles; Islamic bank manager aligns CSR intentions based on the concept of monotheism to enrich the literature review on CSR, sharia governance, and earning quality.
Dilema Etika pada Akuntan – Sebuah Studi Persepsi Mahasiswa Akuntansi Dwi Marlina Wijayanti; Frisky Jeremi Kasingku; Risa Rukmana
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.791 KB) | DOI: 10.24815/jdab.v4i2.6750

Abstract

Internal factors play an important role in decision making, especially under conditions of a dilemma. Therefore, we examined the internal factors of individuals consisting of gender, age, and level of education in the deliberations and decision-making when faced with ethical dilemmas. This study used a survey by Aluchna Mikolajczyk (2013) and Eweje Brunon (2010) to collect data. 106 students who were respondents in this study were divided into 87 undergraduate students and 19 postgraduate students. Hypothesis testing used was nonparametric chi-square test to see the differences in the perception of respondents. As a result, women were more often indicate or face the ethical dilemma rather than in men. Age did not affect the attitude when it was faced with moral dilemmas for the development of the higher age of respondents, where it is not necessarily better than the moral development of the respondents with a younger age. There was no different in perception between age and level of education to ethical dilemmas. Practical contribution of this research was taken into consideration by the personnel manager when recruiting human resources and become knowledgeable in instilling ethics education from an early age, so that the moral development of the individual can arrive at the highest stage.
The Role of Incentives, Emotional Connection, and Organizational Justice in Establishing an Effective Whistleblowing System: An Experimental Study Dwi Marlina Wijayanti; Fachmi Pachlevi Yandra
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 1 (2020): March 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.453 KB) | DOI: 10.24815/jdab.v7i1.14178

Abstract

This study examines the role of incentives, emotional connection, and organizational justice in supporting whistleblowing system. This study used 3x2x2 between-subjects experimental design. The participants are 171 accounting and banking students from universities in Yogyakarta, Indonesia, who have an adequate understanding on the duties of a management accountant. The experimental data is processed using ANOVA to compare the mean between the experimental groups. The results indicate that the incentives can encourage individuals to report a fraud on conditions of high emotional relations and low organizational justice. Furthermore, when individuals have low emotional relations and high organizational justice, there is no difference between whistleblowing intention on non-anonymous reporting channels (without incentive) as well as anonymous reporting channels
Determinant Performance of Islamic Equity Funds in Indonesia Alif Khuwarazmi Maulana Julendra; Dwi Marlina Wijayanti; Slamet Haryono
Global Review of Islamic Economics and Business Vol. 11 No. 1 (2023)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2023.111-04

Abstract

Financial risk tolerance is a crucial factor affecting the growth of Islamic Equity Funds and is directly linked to the performance of Islamic Equity Fund managers.  Enhanced performance by investment managers in cultivating Islamic Equity Funds is likely to increase the intention to invest in such funds. This study aimed to assess and provide comprehensive information on the performance of Islamic Equity Funds in Indonesia. Quantitative statistical analysis was used to examine the impact of stock selection skills, market timing ability, fund size, fund age, expense ratio, and portfolio turnover on the performance of Islamic Equity Funds. This study utilized annual data from 2015-2020, obtained from the prospectus of each Islamic Equity Fund, Central Bank Indonesia (BI), and the Statistics of Indonesia (BPS). The findings indicated that stock selection skill and expense ratio had a positive and significant effect on the performance of Islamic Equity Funds. However, market timing ability, fund age, and fund size had no significant effect, although the results showed positive values. On the other hand, portfolio turnover had a negative and significant effect on the performance of Islamic Equity Funds. Therefore, it can be inferred that higher stock selection abilities of investment managers lead to better returns, and the expense ratio of an equity fund reflects the costs associated with portfolio management, administration, marketing, and distribution. Originality/Value: This paper addresses the significant issues that arise in Islamic equity funds, which are crucial as investment portfolios, and contributes to a limited body of research in this area. Therefore, gaining insight into the key factors affecting the performance of equity funds can optimize their functionality and attract investors.
DETERIMINAN AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI ISSI PERIODE 2016-2020 Hikmatul Aulia; Dwi Marlina Wijayanti
Jurnal Akuntansi Dan Manajemen Vol 34 No 1 (2023): JAM Vol 34 No 1 April 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i1.80

Abstract

This study aimed to analyzed the factors that affect auditor switching on manufacturing company in ISSI. The population in this study are companies listed in Indonesia Sharia Stock Index (ISSI) the period 2016 to 2020. The number of manufacturing firm sampled in this study were 37 companies, obtained by purposive sampling method. The data analysis technique used is logistic regeression analysis with the application of SPSS program. Based on the analysis conducted, the result showed that the variables opinion going concern and management change does not affect on auditor switching, while auditor reputation having a significant influence on the company sample to perform the auditor switching.
Co-Authors Alex Fahrur Riza Alif Khuwarazmi Maulana Julendra Devi Widyaningrum Fachmi Pachlevi Yandra Fachmi Pachlevi Yandra Frisky Jeremy Kasingku Hikmatul Aulia Lailatis Syarifah Muhfiatun, Muhfiatun Prasojo Prasojo Risa Rukmana Sangaji Nur Kuncoro Kusumo Slamet Haryono Sofyan Hadinata Tettet Fitrijanti