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Journal : Jurnal Al-Iqtishad

ANALISIS FAKTOR PENDIDIKAN KEWIRAUSAHAAN, RELIGIOSITAS, MOTIVASI, DAN LINGKUNGAN SOSIAL YANG MEMPENGARUHI ENTREPRENEURIAL INTENTION Faiza Muklis; Andri Novius; larbiel hadi
JURNAL AL-IQTISHAD Vol 17, No 2 (2021)
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v17i2.13795

Abstract

The Objective of this study was to test the influence of entrepreneurial education variables, religiosity, motivation, and social environment on entrepreneurial intention of students of Islamic Universities in Riau Province. This research is a quantitative descriptive study by collecting data through distributing questionnaires, interviews, and observations.The results show that the variables of entrepreneurship education, religiosity, motivation, and social environment have a significant effect on entrepreneurial intention. Students' business intentions can be encouraged by providing an entrepreneurial curriculum that fosters student interest and creativity in entrepreneurship. The role of religiosity is also expected to increase business intention because Islamic universities have more religious curriculum content.
ANALISIS PENGARUH KEBIJAKAN DIVIDEN (DIVIDEND PAYOUT RATIO DAN DIVIDEND YIELD) TERHADAP VOLATILITAS HARGA SAHAM (Studi Empiris pada Perusahaan Kelompok LQ45 yang terdaftar di BEI) Andri Novius
JURNAL AL-IQTISHAD Vol 13, No 1 (2017): Juni 2017
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v13i1.4389

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kebijakan dividen (dividend payout ratio dan dividend yield) terhadap volatilitas harga saham pada perusahaan kelompok LQ45 yang terdaftar di BEI periode 2011-2014.Penelitian ini menggunakan data sekunder dari perusahaan kelompok LQ45 yang terdaftar Di Bursa Efek Indonesia dengan populasi 45 perusahaan. Metode pemilihan sampel adalah purposive sampling, sehingga di peroleh sampel sebanyak 10 perusahaan kelompok LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2011-2014. Analisis data menggunakan alat analisis uji regresi linier berganda dan uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji autokorelasi. Pengujian hipotesis dilakukan dengan pengujian t, uji f, dan determinasi (R2).Hasil analisis data atau regresi linier berganda menunjukkan bahwa secara simultan dividend payout ratio dan devidend yield berpengaruh signifikan terhadap volatilitas harga saham. Variabel independen dapat menjelaskan pengaruh volatilitas harga saham sebesar 20,7% sedangkan sisanya sebesar 79,3% dipengaruhi oleh faktor lain yang tidak dimasukkan dalam model regresi ini. Secara parsial dividend payout ratio tidak memiliki pengaruh signifikan terhadap volatilitas harga saham. Sedangkan dividend yield memiliki pengaruh signifikan terhadap volatilitas harga saham.
EXAMINING FACTORS INFLUENCING WHISTLEBLOWING INTENTIONS AMONG ACCOUNTING ALUMNI: THE ROLE OF RELIGIOSITY, PERSONAL COST, WRONGDOER STATUS, ETHICAL EDUCATION AND FRAUD SEVERITY Muklis, Faiza; Novius, Andri
Jurnal Al-Iqtishad Vol 20, No 2 (2024): December 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i2.34171

Abstract

This research aims to empirically prove the influence of religiosity, personal cost, status of wrongdoer, ethics education, seriousness of fraud, and personal cost which are moderated by reporting channel on whistleblowing intention. The study was conducted on accounting alumni of UIN Sultan Syarif Kasim Riau who were already working. The sampling technique uses a purposive sampling method with a sample size of 100 people. Data analysis uses multiple linear regression analysis. Based on the results of data processing, it shows that the variables religiosity, status of wrongdoer, ethics education, level of seriousness of fraud have effect on whistleblowing intention. Meanwhile, the personal cost and personal cost variables, which are moderated by the reporting channel, have no effect on alumni's intention to carry out whistleblowing. This results shows that religiosity and ethics education can act as behavioral controls in making decisions about whistleblowing. Apart from that, the status of wrongdoer and the level of seriousness of fraud indicate an attitude to avoid fraud occurring and the serious impact of fraudulent acts which have the potential to be detrimental to the institution and the state will increase the intention to carry out whistleblowing.