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All Journal Jurnal Reviu Akuntansi dan Keuangan SINTEK JURNAL: Jurnal Ilmiah Teknik Mesin Jurnal Manajemen & Keuangan Jurnal Kajian Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan Balance Vocation Accounting Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Dynamic Management Journal International Journal of Management Science and Information Technology (IJMSIT) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Comparative : Ekonomi Dan Bisnis Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Pengabdian Masyarakat Nian Tana Digital Business Journal (DIGIBIS) Management Studies and Business Journal International Journal of Economics, Business and Innovation Research IECON: International Economics and Business Conference Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Mikrad mikrad
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Tangerang
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mechanical Engineering Social Sciences Other

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ANALISIS PENGARUH TINGKAT KESEHATAN BANK MENGGUNAKAN METODE RGEC TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN PERIODE 2015-2019 Sarra, Hustna Dara; Mikrad, Mikrad; Sunanto, Sunanto
Dynamic Management Journal Vol 6, No 2 (2022): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v6i2.6763

Abstract

ABSTRAK            Tujuan dari penelitian ini untuk mengetahui pengaruh tingkat kesehatan menggunakan metode RGEC terhadap Profitabilitas pada perusahaan perbankan yang terdaftar di BEI periode 2015 – 2019. Variabel pada penelitian ini Risk Profile diukur dengan Non-Performing Loan (NPL), Good Corporate Governance dengan Self-Assessment, Earnings diukur dengan Biaya Operasional pada Pendapatan Operasional (BOPO), Capital diukur dengan Capital Adequacy Ratio (CAR) dan Profitabilitas diukur dengan Return on Assets (ROA).            Penelitian ini menggunakan penelitian deskriptif dengan pendekatan kuantitatif. Populasi dalam penelitian ini perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 12 perusahaan. Teknik analisis data yang digunakan adalah regresi linier berganda.            Hasil penelitian melalui uji F menunjukkan bahwa secara simultan RGEC berpengaruh signifikan terhadap profitabilitas. Secara parsial melalui uji T menunjukkan bahwa NPL tidak berpengaruh terhadap ROA, GCG & BOPO berpengaruh negatif signifikan terhadap ROA dan CAR berpengaruh positif signifikan terhadap ROA. Kemampuan variabel RGEC dalam menjelaskan profitabilitas sebesar 90,6% sebagaimana ditunjukkan dengan besarnya adjusted R square sebesar 0,906. Dengan nilai persamaan regresi linier berganda ROA = 9,568 + 0,060NPL – 0,362GCG – 0,095BOPO + 0,028CAR + ԑ Kata Kunci : Profitabilitas, Risk Profile, Good Corporate Governance, Earnings dan Capital
The Effect of NPM, DPR, DER and Existed Size of the Company Towards the Income Smoothing in Manufacturing Companies Dara Sarra, Hustna; Mikrad, Mikrad
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 5 (2021): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i5.1082

Abstract

Income smoothing is a natural thing to do by management because of fluctuations in income which are considered abnormal and sometimes not as in line as the stated plan of the company set up at the beginning. Financial reports published on the Indonesian Stock Exchange are usually always analysed by investors and potential investors as a basis for decision making, one way for investors to detect that the reports presented indicate high income smoothing values ??which can cause mistakes in decision making and harm. One way to detect the smoothing condition of the existed income is based on the index of Eckel standards of regulations. This study uses a population of 72, for 4 years in the manufacturing sector to companies used the index of Eckel standards of regulations by means of measuring the condition of smoothing of the income. The results showed that firm size had an effect on income smoothing while DER, NPM and DPR had no effect on income smoothing.
The The Effect of Proprietorship Managerial and Board of Executive Commissioners on Imperishable Report with Company Size As A Moderation Variable Sarra, Hustna Dara; Mikrad, Mikrad; Yaman Soleh, Ahmad Ma’ruf
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 3 (2023): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i3.1933

Abstract

The aim of the conducted research is to prove the effect proprietorship managerial (X1), and independent board of commissioners (X2) towards imperishable report through adding company breadth as moderating variable. The population includes issuers indexed LQ45 on the IDX in 2018-2021. The samples obtained amounted to 16 with purposive sampling technique. Data panel regression has been used as the analysis technique to encourage the results of this research. It is concluded that the proprietorship managerial (X1) has no influence towards the imperishable report, while board of executive commissioners (X2) has an influence towards the imperishable report. Furthermore, the breadth of company as additional variable cannot take its role as moderation to encourage proprietorship managerial (X1) towards imperishable report. Meanwhile, the breadth of company strengthens the influence of board of executive commissioners(X2) towards the imperishable report.
Dinamika Audit Judgment: Moderasi Kompleksitas Tugas dalam Hubungan Time Budget Pressure, Framing, dan Kecerdasan Emosional Ihsanuddin, Mokhammad; Abbas, Dirvi Surya; Mikrad
Jurnal Kajian Akuntansi Vol 10 No 1 (2026): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v10i1.10905

Abstract

This study is important as the quality of audit judgment is often influenced by psychological and situational factors that may undermine auditors’ objectivity and professionalism, as evidenced by several sanctions imposed on Indonesian Public Accounting Firms. The purpose of this research is to analyze the effect of time budget pressure, framing, and emotional intelligence on audit judgment, and to examine the moderating role of task complexity. This study employed a quantitative approach with a survey method, collecting responses from 170 auditors across 25 firms in Tangerang Raya. Data were obtained through Likert-scale questionnaires and analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS) with SmartPLS 4.0. The results indicate that time budget pressure, framing, and emotional intelligence significantly influence audit judgment. Moreover, task complexity was found to purely moderate the relationships among these variables. The findings conclude that managing time pressure, ensuring objective information framing, and enhancing auditors’ emotional intelligence are crucial in improving audit decision quality. The practical implication suggests that audit firms should develop training programs and managerial strategies to strengthen auditors’ resilience against work pressure and task complexity, thereby maintaining public trust in the auditing profession.
Co-Authors Abbas, Dirvi Surya Abdul Syukur agung budi Agung Budi Agung Budi Alfiani Nugrani Ayuningtias, Indri BASUKI Basuki Basuki Basuki BASUKI BASUKI Dara Sarra, Hustna Dede Sunaryo Dewi Rachmania Dewi Rachmania Dewi Rachmania Eky Pambudi, Januar Eri Diniardi Febrianto, Hendra Galuh Fitriana, Amalia Indah Hamdani Hamdani . Hamdani Hamdani Hesty Erviani Zulaecha Ihsanuddin, Mokhammad Indra Gunawan Siregar Islamic, Fajar Akbar Lena Erdawati Luthfita, Fathiya Melsha Alfisa Wijaya Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Neneng Nurlaila Neneng Nurlaila Nur Fizriati Ananda Pambudi, Januar Eky Priyo Susilo Priyo Susilo Putri Okta Andani Putri Okta Andani Reni Anggraeni Rosa, Selvia Sarra, Hustna Sarra, Hustna Dara Siregar, Indra Gunawan Siti Chanifah Siti Chanifah Siti Chanifah Siti Nurhaliza Siti Rohayati Sri Yanto Sunanto Sunanto Syawaluddin Syawaluddin Tri Endi Ulfa, Anita ULUL AZMI Yaman Soleh, Ahmad Ma’ruf Yoga, Randi Febri