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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI JURNAL ECONOMIA Jurnal Akuntansi & Auditing Indonesia IQTISHODUNA Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Minds: Manajemen Ide dan Inspirasi TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Infestasi Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) JPM (Jurnal Pemberdayaan Masyarakat) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) EKONOMIS : Journal of Economics and Business Kompartemen : Jurnal Ilmiah Akuntansi J-MAS (Jurnal Manajemen dan Sains) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Environmental, Sustainability, and Social Science Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal Of World Science JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Asian Journal of Management, Entrepreneurship and Social Science Atestasi : Jurnal Ilmiah Akuntansi Jurnal Ekonomi dan Studi Pembangunan (JESP)

Aulia Fuad Rahman

Universitas Brawijaya

Author-ID : 355626

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Kepemilikan Institusional Terhadap Nilai Perusahaan Dengan Keputusan Investasi, Keputusan Pendanaan Dan Kebijakan Dividen Sebagai Variabel Moderasi Tarisma Septi Wardhani; Grahita Chandrarin; Aulia Fuad Rahman
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 1 No. 2 (2017): July 2017
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v1i2.34

Penelitian ini menguji pengaruh kepemilikan institusional terhadap nilai perusahaan dengan keputusan investasi, keputusan pendanaan dan kebijakan dividen sebagai variabel moderasi. Nilai Perusahaan dalam penelitian ini diukur dengan price book value (PBV), keputusan investasi diukur dengan price earning ratio (PER), keputusan pendanaan diukur dengan debt equity ratio (DER) dan kebijakan dividen diukur dengan dividend payout ratio (DPR). Pengujian dilakukan pada 17 perusahaan yang terdaftar dalam indeks Kompas-100 Bursa Efek Indonesia selama tahun 2008-2012. Teknik analisis data yang digunakan dalam penelitian ini adalah moderated regression analysis (MRA). Hasil penelitian ini menunjukkan bahwa kepemilikan institusional, keputusan investasi, keputusan pendanaan dan kebijakan dividen secara langsung berpengaruh positif terhadap nilai perusahaan. Keputusan investasi dan keputusan pendanaan juga bisa memoderasi hubungan antara kepemilikan institusional dan nilai perusahaan namun dengan arah negatif, sedangkan kebijakan dividen tidak bisa memoderasi hubungan antara kepemilikan institusional dan nilai perusahaan. Temuan penelitian mengindikasikan bahwa tingkat kepemilikan institusional yang tinggi serta keputusan investasi, keputusan pendanaan dan kebijakan dividen yang optimal dalam perusahaan akan meningkatkan nilai perusahaan.

Analyzing Factors That Influence Syariah Commercial BankFinancial Performance In Indonesia Based On Syariah Enterprise Theory (SET) Perspective Ajeng Pipit Fitriani; Sutrisno Sutrisno; Aulia Fuad Rahman
Jurnal Akuntansi Vol. 22 No. 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i2.347

This research purpose is to test empirically and analyze the influence of zakat, qardh, murabahah, mudharabah, musyarakah, and corporate social responsibility (CSR) towards financial performance (ROA) Commercial Bank Syariah in Indonesia in 2012-2016 period of time. The analyzing technique used double linear regression. Research population is Syariah Commercial Bank listed in Financial Service Authority (in Indonesia called OJK) year 2012-2016. The sample taken by using purposive sampling, within the Syariah Commercial Bank criteria that showed the financial report in 2012-2016 period. The data taken based on publication that conducted by the enlisted Banks. Thus, the number of taken samples is 10 out of 13 Syariah Commercial Bank in Indonesia. The research result showed that zakat, qardh, and murabahah does not affect the Syariah Commercial Bank financial performance. Mudharabah and corporate social responsibility (CSR) showed significant negative influence towards Syariah Commercial Bank financial performance, while musyarakah affects significantly positive toward Syariah Commercial Bank financial performance in Indonesia.

Dewan Komisaris dan Biaya Utang Citra Sarasmitha; Bambang Subroto; Aulia Fuad Rahman
Jurnal Ekonomi Modernisasi Vol. 14 No. 2 (2018): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

This study examine the effect of board stock ownership, board size, frequency of board meeting, and the independence of the board against the cost of debt (bonds). The population in this study is a bond that has a yield to maturity (t + 1) number in the period 2012-2016. The sample method used is purposive sampling. Methods of data analysis using multiple regression. The results of this research indicate that board stock ownership, board size, the frequency of meetings of the board, and the independence of the board does not affect the cost of debt (bond). The results of the first and second sensitivity test show that board stock ownership, board size, the frequency of meetings of the board, and the independence of the board do not affect the bond rating. The research finding show that the board of commissioners has not been able to contribute to the reduction in bond debt costs. The results of this study are in line with the phenomenon in Indonesia that there are only 4 public companies that entered the ASEAN 50 TOP award of the Asean Corporate Gorvenance Scorecard in 2017. These conditions illustrate that corporate governance in Indonesia is still weak.The results of this study are not able to support agency theory and theory of the firm. The results of this study can be used by OJK to improve the standards of the board.

Environmental Uncertainty: Typology Of Strategy And Strategic Management Accounting Techniques On Company Performance Marten PUYO; Sutrisno T; Aulia Fuad RAHMAN; Erwin SARASWATI
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 2 (2022): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i2.231

Uncertain environmental conditions and typology of corporate strategy are the determining factors in improving company performance. This study aims to prove the analysis results of the typology of strategic management accounting techniques on company performance and test the role of environmental uncertainty in moderating the typology of strategies on company performance. This research is quantitative research with data collection using a survey method. The sample in this study was 237 managers of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sampling using the type of probability sampling. Data analysis in this study used the PLS-SEM (partial least square modeling) analysis method through the SmartPLS 3.0 program. There are three findings in this study, namely. First, the typology of strategy has a significant effect on company performance. Second, strategic management accounting techniques have a substantial impact on company performance. Third, environmental uncertainty has strengthened the influence of strategy typology on company performance. This study also analyzes the results of the 'Fit' contingency test for the prospector, defender, and analyzer strategy typology variables on company performance through crosstab analysis using the SPSS.25 program. Based on the results of the contingency fittest, it has been proven that when conditions of environmental uncertainty are high in a competitive environment, companies can use a strategy typology with a prospector strategy rather than a company with a defender or analyzer strategy. The fittest prospector strategy typology is more appropriate for companies to improve performance.

The Effect Of Company Financial Performance On Bond Ratings With GCG As Moderating Variable Ronny Firmansyah Nirwana; Bambang Subroto; Aulia Fuad Rahman
Jurnal Keuangan dan Perbankan Vol 26, No 3 (2022): JULY 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i3.7840

This study aims to test and empirically prove the effect of the independent variables (return on assets, current ratio, debt to equity ratio and total asset turnover) on the dependent variable, namely bond ratings, with Good Corporate Governance (GCG) as moderating variable (independent commissioners, institutional ownership, managerial ownership and audit committee). The research data uses non-financial companies sourced from www.idx.co.id and the official website of PT PEFINDO in the 2015-2020 period with a total sample of 261 companies. The results of the study found that return on assets, current ratio and debt to equity ratio had an effect on bond ratings, while total asset turnover had no effect on bond ratings. GCG does not significantly strengthen or weaken the relationship of return on assets, current ratio, debt to equity ratio and total asset turnover to bond ratings.

DETERMINAN INDIKATOR FINANSIAL DAN NON FINANSIAL DALAM ANALISIS KREDIT DI ERA BIG DATA (STUDI PADA P2P LENDING) Putu Prima Wulandari; Nurlita Novianti; Aulia Fuad Rahman
TEMA Vol. 22 No. 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.22.1.32-46

This study aims to predict and explain the effect of financial indicators on the credit score in the P2P Lending platform credit analysis and the effect of non-financial indicators on the credit score in the P2P Lending platform credit analysis. This research focuses on peer to peer lending transactions found on the fintech service "KoinWorks". This research was conducted based on the sample, and the sampling method was carried out in a non-probability sampling type, namely the judgment sampling method, and 36 companies were found that matched the criteria. The data used is secondary data derived from financial data and non-financial data of companies that apply for peer to peer lending services on "KoinWorks". While the data analysis technique in this study used descriptive statistical analysis, classical assumption test, and model accuracy test using SPSS for Windows version 16. The results of this study indicate that debt to equity ratio (financial indicator) and length of business (non-financial indicator) have an effect on determination of credit scoring by the platform. Penelitian ini bertujuan untuk memprediksi dan menjelaskan pengaruh indikator finansial terhadap nilai kredit scoring dalam analisis kredit platform P2P Lending serta pengaruh indikator non finansial terhadap nilai kredit scoring dalam analisis kredit platform P2P Lending. Penelitian ini berfokus pada transaksi peer to peer lending yang terdapat pada layanan fintech "KoinWorks". Penelitian ini dilakukan berdasarkan sampel, dan metode pengambilan sampel dilakukan dalam tipe nonprobability sampling yaitu dengan metode judgement sampling, dan telah didapatkan 36 perusahaan yang sesuai dengan kriteria. Data yang digunakan adalah data sekunder yang berasal dari data finansial dan data non finansial perusahaan yang mengajukan layanan peer to peer lending pada "KoinWorks". Sedangkan teknik analisis data pada penelitian ini menggunakan analisis statistik deskriptif, uji asumsi klasik, serta uji ketepatan model menggunakan SPSS for Windows versi 16. Hasil penelitian ini menunjukkan bahwa debt to equity ratio (indikator finansial) dan lama usaha (indikator non finansial) berpengaruh terhadap penentuan kredit scoring oleh pihak platform.

Pengaruh Good Corporate Governance terhadap Nilai Perusahaan dimediasi oleh Kinerja Keuangan (Studi pada Perusahaan di Jakarta Islamic Index 70 Periode 2018-2021) Madania Nurelma Rumaidia; Aulia Fuad Rahman
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.1163

Good corporate governance is considered to be able to create good relations among the company's stakeholders, expected to foster company's long-term goal achievement of maximizing the value of the company. As such, this study aims to examine the effect of good corporate governance—represented by institutional ownership, managerial ownership, and audit committee—on firm value, and to examine the indirect effect through financial performance. The samples include 50 companies incorporated in the Jakarta Islamic Index 70 of the Indonesia Stock Exchange in 2018-2021. The results of the panel data regression analysis exhibit that institutional ownership and managerial ownership have a positive effect on firm value while the audit committee has no effect on firm value. In addition, financial performance cannot mediate the relationship between institutional ownership, managerial ownership, audit committee and firm value.

The Effect of Corporate Social Responsibility Disclosure and Capital Structure on Firm Value Pelangi Putri Bintana; Aulia Fuad Rahman
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1446

The primary objective of this empirical investigation is to assess the impact of corporate social responsibility (CSR) and capital structure on the firm value of companies operating in the basic material sector and listed on the Indonesia Stock Exchange during the period of 2018–2021. The study employs descriptive statistics and multiple linear regression analysis as the analytical tools. The purposive sampling method applied in this research resulted in 200 samples. This study finds that CSR and capital structure can increase firm value.

Earnings management in times of crisis: A political cost hypothesis Harina Paramastri; Sari Atmini; Aulia Fuad Rahman
Journal of Accounting and Investment Vol 24, No 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19610

Research aims: The COVID-19 pandemic disrupted multiple industries, including chemistry, pharmaceuticals, telecommunications, and healthcare. This study, thus, explores how these sectors managed their earnings concerning political factors during the pandemic. Since these sectors play a critical role in maintaining business stability during this period, the authors hypothesize that some companies within them may have manipulated their profits.Design/Methodology/Approach: This study used quantitative methods to analyze a sample of companies in the chemical, pharmaceutical, telecommunications, and healthcare sectors listed on the Indonesia Stock Exchange from 2018 to 2022. Out of 60 companies, 20 met the criteria. The authors then tested the political costs hypothesis using Kotari et al.'s (2005) calculation method and a discrimination test for discretionary accrual values.Research findings: The findings reveal that some companies practiced earnings management with varying degrees across sectors. Notably, not all companies employed revenue reduction as a manipulation tactic. Significant differences were observed between the pre-pandemic and pandemic periods. It is worth highlighting that not all COVID-19 beneficiaries resorted to earnings management to access government incentives or facilities.Theoretical contribution/Originality: The findings of this research offer empirical evidence from both a theoretical standpoint and an analysis of the financial status of the involved companies.Practical/Policy Implication: This study aims to investigate if companies manipulated earnings during the COVID-19 pandemic by intentionally reducing their profits when their sectors were thriving due to the pandemic.Research Limitation: This research is limited by its use of quarterly data, incomplete data for some companies, and a reliance on existing data rather than current information collection.

PERAN PENDEKATAN ANTAR DISIPLIN TERHADAP PENILAIAN RISIKO PENYALAHGUNAAN ASET Guindra Pramudi Nugraha; Bambang Subroto; Aulia Fuad Rahman
Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: The Role of Inter Disciplinary Approach to Asset Misappropriation Risk Assessment. This study compares the judgment ability in asset misappropriation risk assessment between groups. Between-subject experiment was applied to 19 participants which were divided into three experimental groups, provided with interdisciplinary knowledge through random assignment : (1) group provided with Committee of Sponsoring Organizations (COSO) Framework and fraud triangle, (2) group provided with COSO Framework, and (3) group provided with fraud triangle from criminology. Nonparametric statistic chi-square and fisher’s exact test were employed. The result showed that there is no judgment difference between groups. The effect of interdisciplinary approach only increases one’s knowledge in memorizing, reproducing, and limitation in applying the concept.Abstrak: Peran Pendekatan Antar Disiplin terhadap Penilaian Risiko Penyalahgunaan Aset. Studi ini membandingkan kemampuan penilaian risiko penyalahgunaan aset bagi kelompok yang memperoleh pendekatan antar disiplin dengan yang tidak memperoleh pendekatan antar disiplin. Between-subject experiment dilakukan terhadap 19 partisipan yang dibagi ke dalam tiga kelompok eksperimen : (1) kelompok memperoleh pemahaman kerangka Committee of Sponsoring Organizations (COSO) dan segitiga faktor kecurangan, (2) kelompok memperoleh pemahaman kerangka COSO, dan (3) kelompok memperoleh pemahaman segitiga faktor kecurangan. Analisa statistik nonparametrik chi-square dan fisher’s exact test menunjukkan bahwa tidak terdapat perbedaan penilaian risiko diantara kelompok yang diuji. Pemberian pendekatan antar hanya mampu meningkatkan pengetahuan seseorang dalam mengingat dan mereproduksi serta mengaplikasikan konsep tersebut secara terbatas.

Co-Authors A.A. Ketut Agung Cahyawan W Abdul Ghofar Achmad Awaludin Agam Mudi Firmansyah Ade Raya Hermansyah Ahadisti Nastiti Ahadisti Nastiti Ahmad Naufal 'Abqory Aji Dedi Mulawarman Alba Elma Nabilla Aldivitto, Derrick Almanna Khair Amilia Rohma Arum Prastiwi Baiq Nensi Veni Indipenrian Bambang Subroto Bambang Subroto Bambang Subroto Binar Arum Nurmawati Citra Sarasmitha Derrick Aldivitto Desi Tri Kurniawati Dewi, Ayu Aryista Dian Surya Ayu Fatmawati Didied Poernawan Affandy Dila, Firda Rahma Dimas Emha Amir Fikri Anas Eko Ganis Sukoharsono Eko Ganis Sukoharsono Endang Mardiati Erdini Nugrahini Eria Latifalia Erzha Erwin Saraswati Erwin Saraswati Farah Zahira Azzahra Fatin Husna Amalia Fatmawati, Dian Surya Ayu Feryal Amima Widadi Fitri Purnamasari Fitriani, Ajeng Pipit Ghozali Maski Grahita Chandrarin Grahita Chandrarin Guindra Pramudi Nugraha Guindra Pramudi Nugraha Hajriati, Tuty Hanifah, Rifda Harina Paramastri Imam Subekti Juliansyah, Mukhammad Arby Kadek Weda Noveadjani Tista Kamal Dwi Rasyid Karyadi, Hari Kholilah Kholilah Kholilah Komang Adi Kurniawan Saputra Komarudin Achmad Kurniansyah, Firdaus Laksandi Eko Priyadinata Madania Nurelma Rumaidia Made Sudarma Manuhara Putra, Wahyu Maria Yanida Maria Yanida Maron, Alif Rayhan Marten PUYO Mohamad Khoiru Rusydi Naufal, Mohammad Nensi Veni Indipenrian, Baiq Nggebu, Carolline Mathilda Novan Bastian Dwi Ardha Nungki Kartikasari Nurgupita, Rea Kanaya Nurlita Novianti Nurmawati, Binar Arum Oetomo, James Dave Oktariani, Fitri Pelangi Putri Bintana Prematur Alfian Cahyadi Priambodo, Ganang Ramadhan Putu Prima Wulandari Rachmaniawati, Vivin Rahmadita, Ivony Rifqi, Robith Abdullah Rimi Gusliana Mais Rizanda, Muhammad Rizka Fitriasari Rochman, Yusuf Fatkhur Roekhudin, Roekhudin Rohman, Mohammad Abidur Ronny Firmansyah Nirwana Rosalita Rachma Agusti Rusydi , Mohamad Khoiru Ryan El Zamzami Safira, Nina Dhani Salisa, Meilenia Rahma Salsabila, Feby Shafa Sari Atmini Sri Hartono, Sri SUTRISNO Sutrisno ,, Sutrisno Sutrisno Sutrisno Sutrisno T Sutrisno T Sutrisno T Tarisma Septi Wardhani Tojibussabirin, Muhammad Tsabita Atina Silmi Tuty Hajriati Unti Ludigdo Vivin Rachmaniawati Wardhani, Tarisma Septi Wardhani, Tarisma Septi Wihelmina Dea Kosasih Wuryan Andayani Yusifa Pascayanti Zaki Baridwan Zaki Baridwan Zaki Zaki Baridwan Zerra Restavia Finandra Hana

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