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All Journal Wahana Riset Akuntansi JAM Al Fiddhoh: Journal of Banking, Insurance, and Finance Jurnal Akuntansi dan Governance Andalas
Luciana Luthan
Departemen Akuntansi, Universitas Andalas
Economics, Econometrics & Finance Education Social Sciences Other

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Islamic Corporate Governance: Pengaruh Tingkat Pedidikan dan Keahlian Keuangan Dewan Pengawas Syariah (DPS) terhadap Perilaku Pengambilan Risiko Luciana Luthan
Wahana Riset Akuntansi Vol 9, No 1 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i1.111855

Abstract

This study examines the effect of DPS characteristics on risk-taking behavior in Indonesian Islamic banking in 2010-2016. The first characteristic tested is the level of education and the second is SSB expertise in finance. The population of this research is Islamic banks in Indonesia, while the sample consists of 63 Islamic commercial banks in Indonesia, which were selected by purposive sampling method. The measurement used for the education level of DPS is the percentage of DPS with a master's degree, while for financial expertise it is used the percentage of DPS who have expertise in finance. Then to measure the bank's risk-taking behavior, the Z-score is used. The results of hypothesis testing indicate that hypotheses 1 and 2 are accepted. From the results of the study, it can be concluded that the higher the education level of DPS, will encourage Islamic banks to take bigger risks. And the increasing number of SSB members who have a background of expertise in finance will limit Islamic banks in taking risks.Keywords: Islamic Corporate Governance; Sharia Supervisory Board (SSB); Islamic Bank; Risk Taking Behaviour.
Analisis Pengaruh Karakteristik Dewan Pengawas Syariah Terhadap Perilaku Pengambilan Risiko dan Penghindaran Pajak Pada Perbankan Syariah Di Indonesia Luciana Luthan; Ihsani Mazelfi
Akuntansi dan Manajemen Vol. 18 No. 1 (2023): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v18i1.217

Abstract

Sharia Supervisory Board (DPS) in sharia banking plays an important role in supervising the activities of sharia banking to make sure that the bank can be free from usury (interest), gharar (unclear contract), and maisir (speculation). DPS in Islamic banks is expected to make Islamic banks more obedient to the rules. This study examines the effect of the DPS characteristics on risk-taking and tax avoidance behavior in Indonesian Islamic banking from 2010-2019. The characteristics studied included DPS financial expertise and the number of DPS meetings. Financial expertise is measured by the number of DPS who have expertise in finance. The research method used is multiple linear regression. The test results show that the number of DPS who are financial experts does not affect risk-taking behavior at Islamic banks. In contrast, the number of DPS meetings positively affects Islamic bank risk-taking. Then the number of DPS who are financial experts has a positive effect on tax avoidance at Islamic banks while the number of DPS meetings has no effect on tax avoidance at Islamic banks. The results of this study can be used as determinant to issue policies related to DPS responsibilities to maximize its role as a supervisory board in tax avoidance and risk taking.
PENGARUH BEBAN KERJA, STRES KERJA, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PT. BANK 9 JAMBI CABANG KERINCI Luciana Luthan
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 4 No. 2 (2023): Al Fiddhoh: Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/fdh.v4i2.2899

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh beban kerja, stres kerja, dan lingkungan kerja terhadap kinerja karyawan PT. Bank 9 Jambi Cabang Kerinci. Populasi penelitian ini ialah karyawan Bank 9 Jambi Cabang Kerinci yang berjumlah 30 orang karyawan. Teknik sampel yang digunakan dalam penelitian ini sampling jenuh. Metode analisis data menggunakan analisis regresi linier berganda. Hasil pengujian hipotesis membuktikan beban kerja tidak berpengaruh terhadap kinerja karyawan, sedangkan stres kerja berpengaruh negarif terhadap kinerja karyawan, dan lingkungn kerja berpengaruh positif terhadap kinerja karyawan. Adapun besarnya pengaruh Beban Kerja, Stres Kerja, dan Lingkungan Kerja terhadap Kinerja Karyawan PT. Bank 9 Jambi Cabang Kerinci adalah sebesar 62,1% sedangkan sisanya 37,9% lainnya yaitu efek dari variabel bebas yang tidak diuji dalam penelitian ini.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2019-2022) Tasha Nafira; Luciana Luthan
Jurnal Akuntansi dan Governance Andalas Vol 5 No 1 (2024)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v5i1.77

Abstract

Penelitian ini bertujuan untuk menguji dan membuktikan pengaruh kepemilikan institusional dan kepemilikan manajerial terhadap penghindaran pajak. Penelitian ini dilakukan dengan metode purposive sampling yang didapat dari 15 perusahaan sektor property dan real estate, dengan total sampel berjumlah 45 yang terdaftar di BEI secara berturut-turut dari tahun 2019 hingga 2022. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional tidak berpengaruh terhadap penghindaran pajak, sementara kepemilikan manajerial berpengaruh negatif terhadap penghindaran pajak
Co-Authors Mazelfi, Ihsani Tasha Nafira