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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) eCo-Buss Jurnal Akuntansi Barelang Jurnal Ekonomi Bisnis Dan Industri (EBI) Jurnal Puan Indonesia Journal Of Human And Education (JAHE) Realible Accounting Journal Jurnal Inovasi Bisnis Indonesia (JIBI) Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Nur Isra Laili
Universitas Ibnu Sina
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 Public Health Social Sciences Other

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Journal : eCo-Buss

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Pengaruh Audit Internal dan Good Corporate Governance Terhadap Kinerja Keuangan Perbankan Syariah Indonesia Nur Isra Laili; Maya Richmayati; Elminaliya Sandra
eCo-Buss Vol. 7 No. 1 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i1.1525

Abstract

This research aims to analyze the effects of internal auditing and effective corporate governance on the financial performance of Islamic banks in Indonesia. The study utilized financial data from the annual reports of Islamic banks registered with the Financial Services Authority (OJK) from 2019 to 2021. Employing purposive sampling, the study gathered data from 33 observations. The analysis was conducted using multiple regression to test the research hypotheses. The results demonstrate that internal audit activities, combined with governance structures including the board of directors, the audit committee, and the Sharia supervisory board, significantly influence the banks' return on assets (ROA). In particular, the internal audit functions and the board of directors were found to have a notable impact on the financial outcomes. However, the audit committee and the Sharia supervisory board did not exhibit a statistically significant effect. Correlation analyses further indicate significant relationships between return on equity and the examined variables: internal audit (X1), board of directors (X2), audit committee (X3), and Sharia supervisory board (X4). The model's coefficient of determination (R²) is 0.328, suggesting it accounts for 32.8% of the variance in financial performance, with the remainder influenced by unexamined factors.
Pengaruh Ukuran Perusahaan, Good Corporate Governance, Earnings Power, dan Leverage pada Manajemen Laba Perusahaan Makanan Minuman di BEI 2021–2023 Laili, Nur Isra
eCo-Buss Vol. 8 No. 1 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i1.2975

Abstract

  Manajemen laba merupakan isu penting dalam akuntansi dan keuangan karena memengaruhi kredibilitas laporan keuangan. Laporan keuangan, yang idealnya menjadi sarana komunikasi utama antara manajemen dan pemangku kepentingan, sering dimanfaatkan untuk menyampaikan informasi yang menyesatkan demi memenuhi kepentingan manajerial tertentu. Kajian ini memfokuskan pada keterkaitan antara ukuran perusahaan, Good Corporate Governance (GCG), earning power, dan leverage pada praktik manajemen laba pada perusahaan manufaktur yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Pendekatan kuantitatif diterapkan dengan memanfaatkan data sekunder dari laporan tahunan, mencakup 35 perusahaan atau total 105 observasi, yang dipilih melalui teknik purposive sampling. Analisis dilakukan menggunakan model regresi data panel. Hasil analisis menemukan bahwa ukuran perusahaan dan leverage memiliki hubungan yang signifikan dengan praktik manajemen laba, sedangkan GCG dan earning power tidak menunjukkan hubungan signifikan. Secara simultan, keempat variabel tersebut menunjukkan keterkaitan yang signifikan pada praktik manajemen laba, dengan koefisien determinasi sebesar 51%. Temuan ini memberikan wawasan berharga bagi investor dan regulator dalam menilai kredibilitas laporan keuangan serta efektivitas tata kelola perusahaan.
Co-Authors Ade Sarmini Andi Auliya Ramadhany Andi Hidayatul Fadlilah Anggun, Anggun Kurnia Izati Annisa Annisa Astri, Nindhi Lita Baru Harahap Damayanti, Alvia Elminaliya Sandra Erisah fitri, Fira erisah fitri Ferdila, Ferdila Khadijah Khadijah , Khadijah Khadijah Khadijah Maya Richmayati Muhamad Rahmat Muhammad Rahmat Mustika, Ita Nabilla, Feyola Nengsih, Desi Setia Oktavia, Viona Putra , Additiya Dian Eko Rahmat, Muhammad Riesna Apramilda Ritonga, Sally Rahmadani Sahputri, Rini Dewi Sandra , Elminaliya Saputra , Muhammad Dio Sarmini Sarmini , Sarmini Sarmini Sarmini Utami, Vira Putri