Article Per Year (5 Year)
p-Index From 2021 - 2026
1.704
P-Index
This Author published in this journals
All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Akuntansi Multiparadigma Jurnal Edukasi dan Penelitian Informatika (JEPIN) Journal of Economic, Bussines and Accounting (COSTING) Forum Bisnis dan Kewirausahaan International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2) Jurnal Indonesia Sosial Sains PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Balance : Media Informasi Akuntansi dan Keuangan
Muhsin Muhsin
Universitas Tanjungpura
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Pengaruh Risiko Keuangan terhadap Kinerja Keuangan Perbankan (PRIMBANK10) dengan Ukuran Bank sebagai Moderator Angeline Angeline; Ika Nur Azmi; Muhsin Muhsin
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12269

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari risiko keuangan terhadap kinerja keuangan dan pengaruh moderasi ukuran bank terhadap hubungan antara risiko keuangan dan kinerja keuangan. Penelitian ini menggunakan risiko operasional, risiko kredit, risiko pasar dan ukuran sebagai variabel independen, Penelitian ini menggunakan data sepuluh perbankan yang terindeks dalam IDX PEFINDO – Prime Bank pada tahun 2023 dengan menggunakan data laporan keuangan periode 2020 – 2023. Metode analisis yang digunakan adalah model regresi data panel dengan software Eviews 12.0. Hasil penelitian menunjukkan bahwa risiko kredit dan risiko pasar tidak berpengaruh terhadap kinerja keuangan. Sedangkan, risiko operasional memiliki pengaruh signifikan negatif terhadap kinerja keuangan. Ukuran bank dapat memoderasi hubungan antara risiko operasional dengan kinerja keuangan, namun tidak dapat memoderasi hubungan antara risiko kredit dan risiko pasar terhadap kinerja keuangan. Penemuan ini mengimplikasikan bahwa perbankan yang terindeks PRIMBANK10 tetap harus berhati – hati terhadap risiko pasar dan risiko kredit karena risiko – risiko tersebut dapat mempengaruhi profitabilitas perbankan di kemudian hari.
The Effect of Company Risk and Company Complexity on Audit Fees with Moderation of Dividend Payment Policy : Empirical Study of Non-Financial Companies Listed on The BEI IN 2020 - 2022) Danar Gymnastiar; Muhsin Muhsin; Gita Desyana
Jurnal Indonesia Sosial Sains Vol. 5 No. 08 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i08.1204

Abstract

This study aims to determine: (1) The effect of company risk on audit fee, (2) The effect of company complexity on audit fee, (3) The effect of company risk on audit fees moderated by dividend payment policy, (4) The effect of company complexity on audit fees moderated by dividend payment policy. Population in this research ar e nonfinancial companies listed in Indonesia Stock Exchange (IDX) in 2020 – 2022. The sample is determined based on Stratified Random Sampling method with a total sample of 10 companiees. The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com and the official website of each company. The analytical method used is multiple regression analysis. The result showed that: (1) Company risk influence a significant positive on audit fee, (2) Company complexity no significant effect on on audit fee, (3) Company risk no significant effect on audit fees moderated by dividend payment policy (3), and (4) Company complexity no significant effect on audit fees moderated by dividend payment policy.
Co-Authors Achmadi Achmadi Ade Elbani Ade Mirza Afrizal - Agustina Listiawati Ahmad Mukhlis, Ahmad Aktris Nuryanti, Aktris Alhadiansyah Andi Ihwan Angeline Angeline Asep Nursangaji Aswandi - Bistari Danar Gymnastiar Dea Tika Riyana Dini Martinda Lestari Dwi Zulfita Edy Suasono Elly Suharlina Erni Djun Astuti Eva Dolorosa Fitri Imansyah Gita Desyana Hadary, Ferry Hamdani - Herry Sujaini Ika Nur Azmi Imam Ghozali Ismawartati - Meiran Panggabean Memet Agustiar Mochammad Meddy Danial Muanuddin - Muhammad Fahmi Muhammad Yusuf Ningsih, Kurnia Nurmainah - Priyo Saptomo Purwaningsih - Rachmawati Rahmidiyani - Ratih Kusumastuti Ratna Herawatiningsih Riduansyah - Rommy Patra Setia Budi Sholva, Yus Silvia Uslianti Siti Hadijah Siti Halidjah Sri Mulyono Stepanus Sahala Sitompul Sumarsid Sumarsid Surachman - Surachman Surachman Sy. Hasyim Azizurrahman Syaifurrahman Syaifurrahman Syamswisna , Tiya Nurfauziah Uti Asikin Vivi Bachtiar Wahyu Wiguna Wendy Windhu Putra Witarsa - Wukuf Dilvan Rafa Yohanes Gatot Sutapa Yuline - Yulis Jamiah Zubaidah R