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Journal : Jurnal Akuntansi dan Keuangan

AUDIT DELAY MEMEDIASI PENGARUH AUDIT FEE, AUDIT TENURE DAN AUDIT CAPACITY STRESS TERHADAP KUALITAS AUDIT PADA PERUSAHAAN INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022 OKTA VIARNI, WINDY; SURYADI, NANDA; YUSNELLY, ARIE; RAHMA, SITTI
JURNAL AKUNTANSI DAN KEUANGAN Vol 12 No 2 (2023): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v12i2.3020

Abstract

This research aims to determine the effect of audit fees, audit tenure and audit capacity stress mediated by audit delay on audit quality in Infrastructure, Utilities and Transportation Companies listed on the Indonesia Stock Exchange in 2019-2022. This research is quantitative research. The population in this study was 113 Infrastructure, Utility and Transportation Companies in 2019-2022. The number of samples in this research was 21 samples of Infrastructure, Utilities and Transportation companies listed on the Indonesia Stock Exchange in 2019-2022. The data analysis method used is path analysis using SEM-SmartPLS 3.0 software as a test tool for data processing. The research results show that audit fees and audit capacity stress do not have a significant effect on audit quality, audit tenure and audit delay have a significant effect on audit quality. Audit tenure and audit capacity stress have an effect on audit delay, audit fees have no effect on audit delay, audit fees have no effect on audit quality through audit delay as a mediating variable, audit tenure and audit capacity stress have an effect on audit quality through audit delay as a mediation
LITERASI KEUANGAN MEMEDIASI PENGARUH PENDAPATAN, RETURN DAN RISIKO TERHADAP KEPUTUSAN INVESTASI PADA MAHASISWA (Studi Pada Mahasiswa yang Berinvestasi di Galeri Investasi UIN Suska Riau, Universitas Riau dan Universitas Muhammadiyah Riau) SURYADI, NANDA; YUSNELLY, ARIE; SEPTI RAHAYU, YOLANDA
JURNAL AKUNTANSI DAN KEUANGAN Vol 12 No 2 (2023): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v12i2.3035

Abstract

This study aims to see the effect of income, return, risk and financial literacy on investment decisions in students (Study on Students Investing in UIN Suska Riau Investment Gallery, UNRI Investment Gallery, and UMRI Investment Gallery with financial literacy as a mediating variable. This type of research is quantitative research. The data collection method uses a questionnaire. The population in this study amounted to 2312 students. The sampling technique used probability sampling technique by means of simple random sampling with a sample of 200 respondents. The results of this study indicate that income has a significant effect on investment decisions in students; return has a significant effect on investment decisions in students; risk has a significant effect on investment decisions in students; financial literacy has a significant effect on investment decisions in students; income has significant effect on financial literacy; financial literacy can mediate income on investment decisions in students.
NON PERFORMING FINANCIAL (NPF) MEMODERASI PEMBIAYAAN MUDHARABAH DAN MUSYARAKAH TERHADAP PROFITABILITAS SURYADI, NANDA; YUSNELLY, ARIE; NURAINI, RATNA; GUSTINA, IRA
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 2 (2024): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v13i2.3856

Abstract

The purpose of this study is to test the hypothesis and generate evidence regarding the effect of Mudharabah, Musyarakah contract financing on profitability with Non-Performing financing (NPF) as a moderating variable at Islamic People's Financing Banks (BPRS) in 2021-2023. This study uses secondary data, namely the BPRS financial statements published in the Financial Services Authority (OJK) which determine the effect of Mudharabah, Musyarakah and Murabahah contract financing on profitability with Non-Performing financing (NPF) as a moderating variable at the Islamic People's Financing Bank (BPRS) in 2021-2023. The sampling used in this study was purposive sampling method. The number of BPRS sampled in this study was 29 banks. The analysis method used to test the hypothesis is Eviews 12. The results of this study indicate that Mudharabah Financing has a negative and insignificant effect on Profitability, but Musyarakah Financing has a positive and significant effect on Profitability.
GCG SEBAGAI VARIABEL MODERASI: CSR, IOS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN SURYADI, NANDA; KUSDIANA, YAYU; YUSNELLY, ARIE
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 1 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i1.4221

Abstract

This study aims to determine Good Company Governance (GCG) as a moderation variable: Corporate Social Responsibility (CSR), Investment Opportunities Set (IOS) and Capital Structure against the value of state - owned companies listed on the IDX in 2018-2022. Data analysis techniques using Partial Least Square (PLS) method. This study used causality research design. The results of the measurement and disclosure of CSR, capital structure and GCG do not affect the value of the company. However, IOS has a positive impact on the value of the company. GCG can moderate the relationship between CSR and capital structure on the value of the company. Unlike GCG, which cannot moderate the interaction between IOS and company values.