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All Journal Journal of Accounting and Investment Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Shirkah: Journal of Economics and Business JIA (Jurnal Ilmiah Akuntansi) The Indonesian Journal of Accounting Research Jurnal Eksplorasi Akuntansi (JEA) Jurnal Ekonomi KIAT Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Journal of Accounting Inquiry
M. Arsyadi Ridha
Universitas Islam Negeri Sunan Kalijaga Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Does intellectual capital efficiency improve islamic banking performance? The moderating effect of islamic governance Nasirwan, Nasirwan; Ridha, M. Arsyadi; Juliani, Dian
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20786

Abstract

Research aims: This paper aims to examine the moderating effect of Islamic governance on the relationship between intellectual capital efficiency (ICE) and Islamic bank performance.Design/Methodology/Approach: The population for this study covered Islamic banks in Indonesia. Purposive sampling was performed, and statistical analysis was conducted using moderating regression analysis by selecting among the common, fixed, and random effects models. The statistical tool utilized was E-Views 12.Research findings: The primary finding of this study is related to the positive moderating effect of structural capital efficiency on the relationship between intellectual capital and Islamic banking performance. Furthermore, Islamic governance could not strengthen the influence of human capital efficiency and capital employed efficiency on the performance of Islamic banks.Theoretical contribution/Originality: To the best of the authors’ knowledge, no other research has examined whether intellectual capital significantly affects the performance of Islamic banks with a moderating effect on Islamic governance in Indonesia.Practitioner/Policy implication: The results of this research provide input for the Sharia Supervisory Board to pay attention to the management of intellectual capital in Islamic banks and encourage Islamic banks to increase the value of intangible resources, capabilities, and asset knowledge to create and maintain competitive advantages in Islamic banks.Research limitation/Implication: This study focused only on Indonesian Islamic banks; hence, future research should be extended to Islamic insurance and microfinance.
Good Corporate Governance dan Kinerja Keuangan: Bukti Empiris dari Sektor Perbankan Indonesia Nasirwan, Nasirwan; Ridha, M. Arsyadi; Situngkir, Gomgom; Kholis, Azizul; Habibi, Muhammad Ridha
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.3171

Abstract

This study aims to examine the effect of good corporate governance mechanisms on financial performance in banks listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2022. The study population includes all banks listed on the IDX during that period, totaling 47 companies. Through purposive sampling, 21 banks were selected as the research sample. The data used were secondary data obtained from company financial reports accessed through the official website www.idx.co.id. Data analysis was performed using multiple regression with the assistance of EViews 13 software. The results of the study indicate that the board of commissioners and the audit committee do not have a significant effect on financial performance. Meanwhile, managerial ownership and institutional ownership were found to have a significant influence on the financial performance of banking companies. These findings broaden our understanding of how the institutional and structural context of Indonesian banking influences the substantive role of GCG. Practically, these findings provide implications for regulators and financial authorities to reevaluate the effectiveness of normative governance policies and encourage banks to improve the quality of GCG implementation more strategically, rather than simply as a form of formal compliance.
What Shapes the Perceived Quality of Local Government Financial Reports? Evidence from the Special Region of Yogyakarta Ridha, M. Arsyadi; Yoananda Aurora Salsabila; Hadinata, Sofyan
Journal of Accounting Inquiry Vol. 4 No. 2 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2025.4.2.122-136

Abstract

Purpose: This study aims to examine the key factors influencing the perceived quality of local government financial reports, focusing on internal stakeholder perceptions of decision usefulness, public accountability, and transparency. Method: A quantitative research approach was employed using a survey method. The population comprised all local government units (Organisasi Perangkat Daerah or OPD) in the Special Region of Yogyakarta, with purposive judgment sampling used to select relevant departments and agencies. The respondents were finance and accounting personnel within each sampled OPD. Data were collected through structured questionnaires and analyzed using WarpPLS 7.0 to assess the measurement model and test the proposed hypotheses via structural equation modeling (SEM). Findings: The results reveal that perceived decision usefulness, accountability, and transparency each have a significant and positive effect on the perceived quality of financial reports. These findings suggest that internal users’ judgments of report quality are strongly influenced by how well financial information supports managerial decisions, fulfills accountability expectations, and communicates financial realities transparently. Novelty: This study contributes to the public sector accounting literature by integrating three theoretical perspectives, decision-usefulness theory, public accountability theory, and transparency theory, to explain variation in perceived financial reporting quality. By focusing on the perceptions of internal stakeholders in local government, the study offers a contextualized understanding of how technical and normative dimensions of reporting shape quality assessments in a decentralized public finance environment.
The Role of Gender Diversity in Moderating the Impact of Intellectual Capital on the Performance of Islamic Banks Ridha, M. Arsyadi
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3879

Abstract

This study aims to analyze the effect of intellectual capital components, namely Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE), on the performance of Islamic banks, as well as to examine the moderating role of gender diversity in Islamic banking governance. This study uses a quantitative design with a panel data approach, covering 14 Islamic commercial banks in Indonesia during the period 2017–2022, and analyzed using moderated regression analysis. The results show that HCE and CEE have a positive effect on Islamic bank performance, while SCE has a negative effect. Furthermore, gender diversity was found to moderate the relationship between intellectual capital and bank performance, with a positive moderating effect on the SCE–performance and CEE–performance relationships, but a negative moderating effect on the HCE–performance relationship. These findings indicate that gender diversity can strengthen governance effectiveness and financial efficiency, but the optimization of human capital is still influenced by organizational factors and cultural context. The policy implications of this study emphasize the importance of formulating governance strategies that not only encourage increased gender diversity at the board level but also ensure the alignment of roles and the effective utilization of intellectual capital in Islamic banking. The limitations of this study lie in the use of specific measures of intellectual capital and its focus on the context of Islamic banking in Indonesia. Therefore, further research is recommended to use alternative proxies and consider cross-country institutional factors.
Co-Authors Azizul Kholis, Azizul Dian Juliani Dyah Putri Widyarini Erdin Maulana Tristianto HARDO BASUKI Hasanah, Roma Muhammad Ridha Habibi Z Nasirwan Nasirwan Roma Hasanah Situngkir, Gomgom Sofyan Hadinata Widyarini, Dyah Putri Yoananda Aurora Salsabila