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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan JURNAL AKUNTANSI DAN AUDITING Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Abdimas IQTISHADIA Accounting Analysis Journal Jurnal Kajian Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Economic, Management, Accounting and Technology (JEMATech) Gorontalo Accounting Journal EKUITAS (Jurnal Ekonomi dan Keuangan) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Journal of Islamic Accounting and Finance Research Jurnal Abdimas Sangkabira ETNIK : Jurnal Ekonomi dan Teknik Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi
Badingatus Solikhah
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PENGARUH ASSET GROWTH, LEVERAGE DAN EARNING VARIABILITY TERHADAP RISIKO SISTEMATIK Nainggolan, Nuryana; Solikhah, Badingatus
Accounting Analysis Journal Vol 5 No 2 (2016): May 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i2.14364

Abstract

Tujuan penelitian ini untuk menentukan pengaruh dari asset growth, leverage and earning variability terhadap risiko sistematik. Populasi dari penelitian ini adalah semua perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia berjumlah 140 perusahaan. Pemilihan sampel ini menggunakan metode purposive sampling. Berdasarkan metode ini, diperoleh sampel sebanyak 86 perusahaan. Data dianalisis dengan menggunakan regresi linier dan sebelumnya dilakukan uji asumsi klasik. Temuan dalam penelitian ini menunjukkan bahwa asset growth berpengaruh signifikan terhadap risiko sistematik dan leverage berpengaruh signifikan terhadap risiko sistematik.Earning variability tidak berpengaruh terhadap beta saham hal ini dikarenakan perusahaan dalam menginformasikan kinerja perusahaan kurang terbuka dan relevan. Saran dari penelitian ini yaitu sebelum investor mengambil keputusan investasi saham, sebaiknya investor atau calon investor perlu memperhatikan informasi-informasi yang di prediksi mempunyai pengaruh terhadap risiko sistematik dan peneliti selanjutnya bisa menggunakan faktor-faktor lainnya yang mempengaruhi risiko sistematik. The objective of study is to determine the effect of asset growth, leverage and earning variability on systematic risk. The population in this research is all manufacturing companies which have been listed on Indonesia Stock Exchange it is obtain140 companies. The sampling technique used is purposive sampling. It is to obtain 86 companies that meet the criteria. Data analyzed by using linear-regressions before clasic assumsion. The result showed that was asset growth have significant effect on beta stock and leverage have significant effect on beta stock. Earning variability had no significant effect the beta stock but not welcome and relevand to give information about company performance. Suggestions from this study is before the investors take the stocks investement decisions, we recommended investors or prospective investors need to pay attention to the informations that predicated having a influence on beta stocks and the nex tester can use other factors that give effect for beta stocks
The Factors Affecting Audit Judgment Irawati, Sheila Anatasia; Solikhah, Badingatus
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.20776

Abstract

The purpose of this research are analyze and to find out influence of audit situation, gender, audit fee, task complexity, due professional care, and framing on audit judgment. The population of this study was Two hundred-fifty-seven auditors who work at KAP Semarang City and register in Indonesian Institute of Certified Public Accountants (IICPA). Sampling method in this research uses non probability and convenience sampling technique, Sixty-nine as respondents from auditors who work at Nine KAP Semarang City, but only Twenty-three respondents for instrument test and Forty-six respondents use as research sample. Collection of data in this research uses primary data from distribution questionnaire. Methods of data analysis is multiple linear regression using IBM SPSS 24 statistical software. Based on the results of this study, it can be concluded that the audit situation, due professional care, and framing have a positive and significant impact on audit judgment. However, gender, audit fees, and task complexity have no significant effect on audit judgment. The conclusions of this research, some factors can affect on audit judgment there are audit situation, due professional care, and framing. However, some factors cannot affect on audit judgment there are gender, audit fee, and task complexity.
PEMBERDAYAAN IBU RUMAH TANGGA MELALUI PELATIHAN HIDROPONIK Solikhah, Badingatus; Suryarini, Trisni; Wahyudin, Agus
Jurnal Abdimas Vol 22, No 2 (2018): Desember 2018
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LP2M), Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Berdasarkan analisis situasi diketahui bahwa sebagian besar ibu-ibu warga Kalisegoro Kecamatan Gunungpati, Kota Semarang berprofesi sebagai ibu rumah tangga, sehingga mereka mempunyai waktu yang cukup banyak untuk melakukan kegiatan yang mampu menambah penghasilan. Tujuan dari program ini adalah untuk memberdayakan ibu rumah tangga dengan memberi pelatihan bercocok tanam atau berkebun dengan sistem hidroponik. Konsep “Hidroponik” merupakan budidaya menanam dengan memanfaatkan air/larutan mineral bernutrisi tanpa menggunakan tanah dengan menekankan pada pemenuhan kebutuhan nutrisi bagi tanaman. Sistem bertanam “Hidroponik” ini merupakan konsep bertanam yang cocok untuk daerah perkotaan dan lahan terbatas. Luaran jangka panjang yang diharapkan dari pengabdian ini adalah peningkatakan penghasilan dan peningkatan kesejahteraan melalui hidroponik. Guna mencapai target luaran yang telah direncanakan, kegiatan pengabdian dilakukan dengan tahapan sebagai berikut: (1) pemaparan materi “Hidroponik” untuk memberikan pemahaman; (2) Pelatihan kepada masyarakat dan Praktik Pembuatan “Hidroponik” yaitu dengan menggunakan barang bekas; serta (3) pendampingan selama satu bulan atas praktik berkebun dengan system “Hidroponik” yang dibuat dimasing-masing rumah warga. Hasil dari pengabdian ini adalah terbentuknya kebun hidroponik yang ditempatkan di RT 04/RW 02 Kelurahan Kalisegoro yang dikelola bersama serta kebun hidroponik dengan botol bekas yang ditanam di rumah masing-masing warga sebanyak 24 rumah.
Organizational Commitment, Information Asymmetry, and the Nature of Conscientiousness as Moderating the Relationship of Budget Participation to Budgetary Slack Putri, Yuthika Rani; Solikhah, Badingatus
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.22278

Abstract

This study aims to analyze whether organizational commitment, information asymmetry and the nature of conscientiousness can moderate the effect of budgetary participation on budgetary slack. The population of this research is 31 OPD Semarang City. The minimum number of samples that can be taken based on the slovin formula is 24 OPD. Sampling technique used random sampling. The number of respondents are 120 echelon three and four officials. The data in the study was the primary data taken through the spread of questionnaires. Data were analyzed using descriptive analysis and Moderate Regression Analyze with SPSS 21 program. Based on the result of the research, it showed that budget participation had a positive effect on budgetary slack. Organizational commitment and the nature of conscientiousness variables were proven to moderate the effect of participation on budgetary slack. Meanwhile, the information asymmetry variable could not be a moderating variable. The conclusion of this research is the higher the budget participation, the higher the incidence of budgetary slack so that hypothesis 1 is rejected. Organizational commitment and high conscientiousness of budget participation affect the budgetary slack but its effect to weaken.
The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance Lestari, Jihan; Solikhah, Badingatus
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.23103

Abstract

The purpose of this research is to analyze the effect of variables of CSR, tunneling incentive, fiscal loss compensation, debt policy, profitability, and firm size on tax avoidance. The population of this research are 143Manufacturing Companies Listed on BEI In 2012-2016. This research used purposive sampling with a sample of 24 companies. The total sample unit is 120 samples. The analytical tool used in this research is multiple linear regressions. The collected data then analyzed with classic assumption test the hypothesis test by means of SPSS 21. The result of this research is tunneling incentive, fiscal loss policy, and profitability have positive and significant effect to tax avoidance. Debt policies have a negative and significant effect on tax avoidance. Meanwhile, CSR and firm size does not affect tax avoidance. Based on the results of the study it can be concluded that only tunneling incentive, fiscal loss compensation, and profitability are able to increase tax avoidance.
KUALITAS PENGUNGKAPAN CSR PADA PERUSAHAAN LQ45 DAN FAKTOR YANG MEMPENGARUHINYA Solikhah, Badingatus; Kuswoyo, Adistya
JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 1, Tahun 2019
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (682.349 KB) | DOI: 10.14710/jaa.16.1.41-53

Abstract

The purpose of this study is to examine the effect of board commissioners meeting frequency, board directors gender diversity, institutional ownership, managerial ownership, industrial sensitivity, and slack resources on CSR disclosure. The population of this study is LQ45 companies listed on the Indonesia Stock Exchange. The sample selection used purposive sampling method, thus obtained 77 unit of analysis. This study used multiple regression analysis. The results showed that frequency of board commissioners meeting and indsutry sensitivity has positive significant effect on CSR disclosure. Meanwhile, boar director gender diversity, innstitutional ownership, managerial ownership, and slack resources do not affect the CSR disclosure.
The Determinants of Carbon Emission Disclosure Moderated by Institutional Ownership Krisnawanto, Kurniawan; Solikhah, Badingatus
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.32347

Abstract

The purpose of this study is to analyze the influence of company size, profitability, environmental performance, media exposure to carbon emission disclosure and institutional ownership as a moderating variable. The population in this study was all companies which published sustainability reports and were listed on the Indonesia Stock Exchange in 2014-2018 with a total of 43 companies. The sample in this study was included as saturated samples so that the total sample was 43 companies with 132 units of analysis. The data analysis techniques used were descriptive statistical analysis and inferential statistical analysis in Eviews9. The results show that environmental performance has a significant positive effect on carbon emission disclosure. Meanwhile, company size, profitability, and media exposure do not affect on carbon emission disclosure. Then, institutional ownership weakens the effect of environmental performance on carbon emission disclosure. Institutional ownership also cannot moderate the effect of company size, profitability, and media exposure on carbon emission disclosure. Based on the results of the study, it can be concluded that the factor that is proven to affect carbon emission disclosure is environmental performance. Further researchers are advised to use other measuring devices so that they can get results from other perspectives.
ARE CHARACTERISTICS OF SHARIA SUPERVISORY BOARDS ABLE TO IMPROVE THE PERFORMANCE OF ISLAMIC BANKING? Fitriana, Ratna; Yulianto, Agung; Solikhah, Badingatus
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.865 KB) | DOI: 10.21580/jiafr.2019.1.1.3753

Abstract

Purpose - The purpose of this study was to examine the effect of characteristics of Sharia Supervisory Board (DPS) such as DPS scientific background, dual positions of DPS, and the number of supervision days on the performance of Islamic banking. This paper also analyze profit sharing financing as an intervening variablMethod - The population of this study is Islamic Banks in Indonesia in 2012-2017 are 13 sharia bank. The selection of samples in this study using purposive sampling method and selected 8 banks. The data was analyzed using multiple linear regression analysis, path analysis, and sobel test.Result - The results showed that the number of DPS supervision days has a positive effect on the Sharia financial performance, multiple positions of DPS have a positive effect on profit sharing financing. The profit sharing financing is not able to mediate the relationship of the characteristics of the Sharia Supervisory Board to the Sharia financial performance.Implication - Islamic Commercial Banks in Indonesia suggest to improve the financial performance in accordance with sharia principles.Originality - This research is the first study that used intervening variable profit sharing financing.
Does Government Regulation No. 20 of 2015 Affect Auditor Independence? Widiatami, Anna Kania; Solikhah, Badingatus; Aeni, Ida Nur
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v10i2.12287

Abstract

This study aims to investigate whether the Government Regulations No 20 the Year 2015 regarding the rotation of auditors will affect auditor independence. This study conducted observations on mining companies listed on the IDX by dividing into two observation periods, namely before and after the regulations applied. The results showed no change in auditors' independence to issue going concern audit opinions influenced by Audit Firm (AF) tenure. Both before and after the regulations applied. However, there are changes in audit partner (AP) tenure in influencing auditor independence before and after the regulations applied. The article suggests that audit partner supervision by authorities and professional associations needs to be improved based on the results of the study. It includes increasing supervision and supervision from Audit Firm leaders on all audit teams in the field, from junior auditors and senior auditors to in-charge managers.
Are characteristics of sharia supervisory boards able to improve the performance of islamic banking? Fitriana, Ratna; Yulianto, Agung; Solikhah, Badingatus
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2019.1.1.3753

Abstract

Purpose - The purpose of this study was to examine the effect of characteristics of Sharia Supervisory Board (DPS) such as DPS scientific background, dual positions of DPS, and the number of supervision days on the performance of Islamic banking. This paper also analyze profit sharing financing as an intervening variablMethod - The population of this study is Islamic Banks in Indonesia in 2012-2017 are 13 sharia bank. The selection of samples in this study using purposive sampling method and selected 8 banks. The data was analyzed using multiple linear regression analysis, path analysis, and sobel test.Result - The results showed that the number of DPS supervision days has a positive effect on the Sharia financial performance, multiple positions of DPS have a positive effect on profit sharing financing. The profit sharing financing is not able to mediate the relationship of the characteristics of the Sharia Supervisory Board to the Sharia financial performance.Implication - Islamic Commercial Banks in Indonesia suggest to improve the financial performance in accordance with sharia principles.Originality - This research is the first study that used intervening variable profit sharing financing.
Co-Authors Adiba, Rara Afid Nurochman, Afid Agung Yulianto Agung Yulianto Agus Wahyudin Agustine Dwianika Ali, Shujahat Anna Kania Widiatami Deni Dwi Aryani Devita, Hanik EDI SARWONO Estu Ratnasari Fitriana, Ratna Husnurrosyidah, Husnurrosyidah Ida Ayu Putu Sri Widnyani Ida Nur Aeni Ida Nur Aeni, Ida Nur Ikhsan, Sukardi Ikhsan, Sukardi Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Intan Pradita Irawati, Sheila Anatasia Irawati, Sheila Anatasia Ischazilatul Amaliyah Kiswanto - Krisnawanto, Kurniawan Kusumosari, Larassanti Kuswoyo, Adistya Lestari, Jihan Lutviana Nur Hakiki Nastiti Rahayuni Novianne Devy, Arienda Nurdian Susilowati Nuryana Nainggolan, Nuryana Putri, Tiara Tirta Andrissa Putri, Yuthika Rani Putri, Yuthika Rani Rahayuni, Nastiti Ratna Fitriana Risna Ade Tarantika Sara Monica Simarmata, Sara Monica Setiami, Nurul Dwi Siti Amaroh Sukardi Ikhsan Trisni Suryarini Weng, Pei-Yu Winarsih, Arga Mustika Winarsih, Arga Mustika Yanti, Atik Nur Fajar