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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Rekayasa dan Manajemen Sistem Industri Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Economica: Jurnal Ekonomi Islam International Journal of Islamic Business and Economics (IJIBEC) Moderat Siyasatuna Jurnal Ilmiyah Mahasiswa Siyasah Syariyyah Journal of English Language and Education Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Diponegoro Journal of Islamic Economics and Business
Adityawarman Adityawarman
Departemen Akuntansi, Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Diponegoro Journal of Accounting

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR (CORPORATE SOCIAL RESPONSIBILITY) PADA PERBANKAN SYARIAH DI INDONESIA Aviciena Zanjabil; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors that affect the disclosure of CSR (Corporate Social Responsibility). Factors tested taken based on Islamic principles. Factors tested are IG - Score (Islamic Governance- Score) and IAH (Investment Account Holder). The population in this study is used throughout the Islamic banking in Indonesia. A total of 11 Islamic banking being the object of this study. Data collection method is study documentation using  the  annual  report  of  each  Islamic  banking  between  2011  to  2013.  Regression analysis was used as a method of data analysis in research. The results showed that the variables of the IG - Score and the IAH has a significant association with the disclosure of CSR. In other words, the level of disclosure of CSR on Islamic banking is influenced by both factors.
PENGARUH INDEPENDENSI, CROSS-MEMBERSHIP, DAN FREKUENSI RAPAT DEWAN PENGAWAS SYARIAH TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Bank Umum Syariah yang Terdaftar di BI Tahun 2014-2020) Sifa Hayu Ramadhani; Adityawarman1 Adityawarman1
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of independence, cross-membership, meetings frequency of Shariah Supervisory Board (SSB) and firm performance of Islamic Banks in Indonesia. Firm performance was measured by return on asset (ROA). This study uses the independent variables independence, cross-membership, and meetings frequency of SSB. The sample uses in this study is Islamic Bank listed on the Bank Indonesia during the period 2014-2020. The number of samples is 12 companies taken by purposive sample method. Analytical method of the study was linear regression, which previously passes the classic assumption test. The results indicates that the independence, cross-membership and meetings frequency of SSB has significant positive effect on ROA
ANALISIS PENGARUH FDR, PEMBIAYAAN MURABAHAH, DAN NPF TERHADAP PROFITABILITAS (ROA) PADA BANK UMUM SYARIAH (Studi Empiris Bank Umum Syariah di Indonesia Periode 2017-2020) M. Ihsan Atthaariq; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of Finance to Deposit Ratio, murabahah financing, and Non Performing financing on the profitability (ROA) of Islamic Commercial Banks in Indonesia (case study of Islamic Commercial Banks in Indonesia in 2017-2020). The dependent variable used in this study is Return On Assets, while the independent variables of this study are Finance to deposit ratio, murabaha financing, and non-Performing Finance.The sample used in this study is Islamic Commercial Banks in Indonesia registered with the financial services authority (OJK) in 2017-2020 with predetermined criteria or samples taken using purposive sampling. The method of analysis in this study using panel data regression analysis.The results of this study indicate that there is a negative and significant effect of FDR, a positive and insignificant effect of murabahah financing, as well as a negative and significant effect of NPF on ROA of Islamic commercial banks in Indonesia in 2017-2020.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP ISLAMIC SOCIAL REPORTING PADA PERUSAHAAN CONSUMER NON-CYCLICALS YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA TAHUN 2019-2021 Asfa Haimana Faisyar; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine various factor that may affect  Islamic Social Reporting (ISR). Specifically, four factors are chosen as the independent variables, namely firm size, profitability, firm age, and independent commissioner. ISR as the  dependent variable of this study is measured by ISR Index using content analysis method. The population of this study are consumer non-cyclical  companies registered at Indeks Saham Syariah Indonesia (ISSI) from 2019 to 2021. The total sample obtained is 26 companies that is determined using purposive sampling method with numerous criteria. The analytical method used for this study is multiple linear regression.The result of this study indicates that firm size, profitability, and firm age have a significant positive influence on ISR. Meanwhile, independent commissioner has no significant effect on ISR.
PENGARUH RELGIUSITAS, TEKANAN, KESEMPATAN DAN RASIONALISASI TERHADAP TINDAKAN KECURANGAN (Studi pada Aparatur Sipil Negara di Sekretariat Daerah Kabupaten Semarang) Putri Ayu Noviyanti; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

Fraud is an intentional act that is consciously carried out to gain profit. Fraud can result in both material and non-material losses to the organization. Therefore, organizations need to know the causes of employees committing fraud so that preventive measures can be taken to minimize these actions. The purpose of this research is to examine the causes of fraudulent acts using the viewpoints of religiosity, pressure, opportunity, and rationalization. The sample used in this study was 103 respondents from the State Civil Apparatus who worked at the Regional Secretariat of Semarang Regency. The data used are primary data with data collection methods, namely direct distribution of questionnaires as measured by a Likert scale. Hypothesis testing was carried out using multiple linear regression analysis using IBM SPSS version 26 software. The results of this study indicate that religiosity, pressure, and rationalization have a positive and significant effect on fraudulent acts, but opportunity does not influence fraudulent acts.
Co-Authors Agung Dwi Susilo Anuttara Eka Dewi Larasati Asfa Haimana Faisyar Aviciena Zanjabil Barda Rajaza Musaif Capridiea Zoelisty Ceria Farela Mada Tantrika Chandra Dwi Setyawan Danar Maharudin Darwanto Darwanto Ega Dastentya Oktavia Eliezer Kurnia Aryapranata Ella Wijayanti Estika Intan Annisa Fatmawati, Fatmawati Fauziyyah Hanum Ferdyan Wana Saputra Fikri AD, A Syihabul Fivtina Marbelanty, Fivtina Gandhi Agung Wibowo Hantoro Ksaid Notolegowo Hanum, Fauziyyah Iman, Amalia Nurul Intan Wijaya Karimatul Hidayah Khoiri, Anzal Huda M. Ihsan Atthaariq Mahendra, Abi Zidan Mochamad Choiri Muhamad Wildan Nur Hidayat Nisak, Saimatun Nizar Krisna Ardian Norman Alvi Tripambudi Nurlina Nurlina Nurul Khanifah Permana, Fafa Yushifa Priambodo, Luthfi Azhar Putri Ayu Noviyanti Qurotu Uyun Alpriyamah Rensi Permatasari Reza Adi Nugraha Ro'fah Setyowati Rosari, Anton Ryan Bayukresna Samsurijal, Samsurijal Setyowati, Ro'fah Sifa Hayu Ramadhani Sugiyanto, Brigas Mahatmaloka Syahidan Afda Syamsuddin, Darussalam Ulfah Nofitasari Windu Tri Prasetio Zefrizal Nurdin, Zefrizal