Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal SYIRKAH Islaminomics: Journal of Islamic Economics, Business and Finance MALIA: Journal of Islamic Banking and Finance
Fany Indriyani
Institut Agama Islam Negeri Salatiga
Religion Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengaruh Pembiayaan Bagi Hasil, DPK dan CAR terhadap Profitabilitas dengan Efisiensi Biaya dan PDB Sebagai Variabel Moderasi Bank Umum Syariah di Indonesia Nur Fatmasari; Fany Indriyani
ISLAMINOMICS: JOURNAL OF ISLAMIC ECONOMICS, BUSINESS AND FINANCE Vol 11, No 1 (2021): ISLAMINOMICS: JOURNAL OF ISLAMIC ECONOMICS, BUSINESS AND FINANCE
Publisher : STES Islamic Village

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47903/islaminomics.v11i1.153

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan bagi hasil, DPK dan CAR terhadap profitabilitas dengan Cost Efficiency dan GDP sebagai variabel moderasi pada Bank Umum Syariah periode 2016-2020. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder berupa data panel yang diperoleh dari laporan keuangan bank umum syariah yang dibuka pada situs web resmi masing-masing bank. Metode pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak 12 Bank Umum Syariah (BUS) periode 2016-2020.Data yang diperoleh diolah dengan menggunakan Eviews 10. Hasil penelitian menunjukkan bahwa pembiayaan bagi hasil secara parsial tidak berpengaruh signifikan terhadap profitabilitas, sedangkan DPK berpengaruh positif tidak signifikan terhadap profitabilitas, dan CAR berpengaruh negatif signifikan terhadap profitabilitas. Berdasarkan uji Moderated Regression Analysis (MRA), menunjukkan bahwa variabel moderasi efisiensi biaya yang dihitung dengan BOPO mampu memoderasi hubungan antara pembiayaan bagi hasil dan DPK terhadap profitabilitas, tetapi tidak dapat memoderasi hubungan CAR dengan profitabilitas. Sedangkan variabel pemoderasi PDB tidak mampu memoderasi hubungan antara pembiayaan bagi hasil, DPK dan CAR terhadap profitabilitas.
Moderasi Kepemilikan Manajerial Terhadap Hubungan Profitabilitas, Leverage, Free Cash Flow Dan Manajemen Laba Febriana Endah Puspaningrum; Fany Indriyani
MALIA: Journal of Islamic Banking and Finance Vol 6, No 1 (2022): Malia: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v6i1.10685

Abstract

The Purpose of this study is to see how Leverage, Return on Assets, and Free Cash Flow affect Earnings Management with Managerial Ownership as Moderation Variables in Islamic Banking in Indonesia that is registered with the OJK from 2015 to 2019. This study employs quantitative data analysis techniques such as multiple linear regression and MRA. For the period 2015-2019, this study makes use of secondary data in the form of panel data on Islamic commercial banks registered with the Financial Services Authority (OJK). The collected data is then analyzed using the Eviews 9 tool. This study's population included all Islamic commercial banks registered with the Financial Services Authority (OJK) between 2015 and 2019. Purposive sampling was used in order to obtain 12 Islamic commercial banks for the research sample, which were then selected using several criteria.According to the findings of this study, leverage, ROA, free cash flow, and managerial ownership have no effect on earnings management. The relationship between leverage, ROA, Free Cash Flow, and earnings management cannot be moderated by managerial ownership.
Moderasi Kepemilikan Manajerial Terhadap Hubungan Profitabilitas, Leverage, Free Cash Flow Dan Manajemen Laba Febriana Endah Puspaningrum; Fany Indriyani
MALIA: Journal of Islamic Banking and Finance Vol 6, No 1 (2022): Malia: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v6i1.10685

Abstract

The Purpose of this study is to see how Leverage, Return on Assets, and Free Cash Flow affect Earnings Management with Managerial Ownership as Moderation Variables in Islamic Banking in Indonesia that is registered with the OJK from 2015 to 2019. This study employs quantitative data analysis techniques such as multiple linear regression and MRA. For the period 2015-2019, this study makes use of secondary data in the form of panel data on Islamic commercial banks registered with the Financial Services Authority (OJK). The collected data is then analyzed using the Eviews 9 tool. This study's population included all Islamic commercial banks registered with the Financial Services Authority (OJK) between 2015 and 2019. Purposive sampling was used in order to obtain 12 Islamic commercial banks for the research sample, which were then selected using several criteria.According to the findings of this study, leverage, ROA, free cash flow, and managerial ownership have no effect on earnings management. The relationship between leverage, ROA, Free Cash Flow, and earnings management cannot be moderated by managerial ownership.
Co-Authors Febriana Endah Puspaningrum Nur Fatmasari