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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Islamic Accounting and Finance Review
Muh. Wahyuddin Abdullah
Universitas Islam Negeri Alauddin Makassar
Economics, Econometrics & Finance Social Sciences

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KONSEKUENSI REAKSI PASAR TERHADAP HARGA SAHAM DENGAN PENGUATAN INCOME SMOOTHING Sinta .; Muh. Wahyuddin Abdullah; Muh. Akil Rahman; Muh. Reza Eka Saputra
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 10 No 1 (2020): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v10i1.14757

Abstract

Penelitian ini bertujuan untuk menguji konsekuensi reaksi pasar terhadap harga saham pada perusahaan manufaktur yang listing pada Bursa Efek Indonesia (BEI) tahun 2014-2018. Selain itu dalam penelitian ini juga menguji apakah income smoothing mampu memperkuat hungan varibel independen terhadap variabel dependen. Penelitian ini merupakan jenis penelitian kuantitatif dengan menggunakan pendekatan assosiatif  yang berbentuk kausalitas. Populasi dalam penelitian ini adalah perusahaan manufaktur yang listing di Bursa Efek Indonesia dengan teknik pengambilan sampel purporsive sampling. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diakses melalui www.idx.co.id dan http://finance.yahoo.com. Analisis data menggunakan analisis regresi linear berganda untuk hipotesis abnormal return, volume perdagangan saham dan kapitalisasi pasar, dan analisis Moderated Regression Analysis (MRA) untuk abnormal return, volume perdagangan saham, kapitalisasi pasar dan income smoothing sebagai variabel moderasi. Hasil analisis regresi linear berganda menunjukkan bahwa abnormal return meningkatkan harga saham. Volume perdagangan saham tidak meningkatkan harga saham dan kapitalisasi pasar meningkatkan harga saham. Variabel penguat yakni income smoothing memperkuat kapitalisasi pasar terhadap harga saham. Sedangkan income smoothing tidak memperkuat abnormal return dan volume perdagangan saham terhadap harga saham.
PENGUATAN KECERDASAN SPIRITUAL TERHADAP PENGARUH INVESTIGATIVE AUDIT, DATA MINING, DAN CONTINUOUS AUDIT DALAM PENDETEKSIAN FRAUD Indah Tri Hartini; Muh. Wahyuddin Abdullah; Andi Wawo
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 1 (2023): June 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i1.34248

Abstract

This study aims to examine the effect of investigative audits, data mining, and continuous audits on fraud detection by strengthening spiritual intelligence at BPKP Representatives of South Sulawesi Province. To support the research objectives, researchers used three main theories, namely the hexagonal fraud theory, agency theory, and attribution theory. This study is quantitative and takes a causality approach. The population in this study were auditors who were representatives of the South Sulawesi provincial financial and development oversight agency and had conducted investigative audits. The technique for selecting the sample used a purposive sampling method with a total of 36 people. Multiple linear regression analysis and moderated regression analysis with an absolute difference value approach are used in the hypothesis testing method. The statistical analysis was carried out using the SPSS 25 application program. The test results in this study indicate that investigative auditing and data mining have a significant effect on fraud detection. Meanwhile, continuous auditing has no significant effect on fraud detection. Moderation analysis carried out proves that the moderating variable of spiritual intelligence is not a reinforcing variable in the interaction of investigative audit, data mining, and continuous audit influences on fraud detection.
Co-Authors Andi Wawo Indah Tri Hartini Muh. Akil Rahman Muh. Reza Eka Saputra Sinta .