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All Journal Competitive Jurnal Akuntansi dan Keuangan Journal of Islamic Economics, Management, and Business (JIEMB)
Wati Yaramah
Universitas Muhammadiyah Tangerang
Economics, Econometrics & Finance

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MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS RASIO KEUANGAN Wati Yaramah; Imam Hidayat
COMPETITIVE Vol 6, No 1 (2022): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v6i1.5885

Abstract

Tujuan dari penelitian ini adalah untuk mengkaji dan menganalisis dalam mendeteksi kecurangan laporan keuangan dengan analisis rasio keuangan. Pelaporan laporan keuangan merupakan informasi yang sangat penting dan berharga bagi pihak internal maupun eksternal dalam mengelola suatu perusahaan atau instansi, karena banyak kasus yang dilakukan oleh manajemen perusahaan untuk kepentingan sendiri dalam memanipulasi pelaporan laporan keuangan. Laporan keuangan juga menjadi barometer perusahaan untuk berkembang dan going concern bagi perusahaan atau instansi. Dalam penelitian ini variabel perubahan aset, return on assets, dan return on equity tidak berpengaruh dalam mendeteksi kecurangan laporan keuangan, tetapi variabel debt to assets dan debt to equity berpengaruh dalam mendeteksi kecurangan pelaporan keuangan. Data perusahaan yang digunakan adalah 28 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, untuk periode 2017–2020.
Islamic ethical perspective on capital structure, profitability, and firm value: evidence from Indonesia’s healthcare sector Wati Yaramah; Dewi Rahmahwati
Journal of Islamic Economics Management and Business (JIEMB) Vol. 7 No. 2 (2025)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2025.7.2.28814

Abstract

This study investigates the influence of capital structure, profitability, and firm size on firm value, with dividend policy as a moderating variable, viewed from an Islamic ethical perspective. Using panel data from healthcare companies listed on the Indonesia Stock Exchange during 2019–2023, the research applies multiple regression analysis to examine how financial and ethical dimensions interact in determining corporate value. The results show that capital structure and profitability have a negative and significant effect on firm value, while firm size does not have a significant influence. Dividend policy strengthens the relationship between capital structure and firm value but fails to moderate the effects of profitability and firm size. These findings highlight that excessive leverage and inefficient profit utilization reduce market valuation, whereas transparent dividend distribution enhances investor trust. From the Islamic perspective, these outcomes reflect the ethical principles of ʿadl (justice), amānah (trustworthiness), and ḥikmah (prudence) in managing financial decisions. The study contributes to the integration of ethical considerations into signaling theory and provides practical guidance for corporate managers and policymakers to design balanced financial strategies aligned with Islamic moral accountability.
Co-Authors Dewi Rahmahwati RR. Ella Evrita Hestiandari