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All Journal Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Jurnal Ekonomika dan Manajemen JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan
Rita Mulyani
Institut Agama Islam Negeri Lhokseumawe
Religion Humanities Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)

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PENGARUH REPUTASI UNDERWRITER DAN AUDITOR, FINANCIAL LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP UNDERPRICING Rita Mulyani
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 1 No 2 (2017): JESKaPe Vol. 1 No. 2 July-December 2017
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.311 KB)

Abstract

These days, capital fulfilment is one of the main important part to develop business, and lot of ways being used to achieve it. One of the example is stocks public offering through stock exchange, or by other name a company is go public. When a company decided to go public, the first process is IPO (Initial Public Offering) which means their shares are being offered to public through prime market, it was then continued being trade in stock exchange (secondary market). If stock price during the IPO is lower than the stock price on the first day in secondary market for the same stock, then an underpricing phenomenon is happening. Underpricing is an IPO phenomenon in the capital markets and have been proven by researchers in many countries. The purpose of this research to determine the effect of underwriter reputation, auditor reputation, financial leverage and size of the company towards underpricing. The population of this research is all companies that perform IPO at Indonesia Stock Exchange during 2010-2015 period, and sample is collected by using purposive sampling, resulting in 84 companies as sample. In this research used quantitative methods with the technique of multiple linear regression that is Ordinary Least Square (OLS) analysis with the help of Eviews 8 analysis tools. The research results shows that the variables auditor reputation, financial leverage and size of the company have significant influence partially towards underpricing, while underwriter reputation haven’t influence towards underpricing. The next results shows that the variables underwriter reputation, auditor reputation, financial leverage and size of the company have significant influence simultaneously towards underpricing. Keywords : Underpricing, Underwriter Reputation, Auditor Reputation, Financial, Leverage, Size Company
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI Ayumi Rahma; Rita Mulyani
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 2 No 1 (2018): JESKaPe Vol. 2 No. 1 January-June 2018
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

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Abstract

Manager’s flexibity in choosing accounting policies and conflict between agent and principal create opportunities of earning management.The purpose of this study is to analize the impact of asymmetric information, leverage, firm size, and Profitability toward earning management with mangerial ownership as moderating variable. Eleven companies from property, real estate and buliding construction that listed on Indonesia Stock Exchange from 2012 to 2016 is used as sample. Panel data analysis is used to test the hypothesis with the help of Eviews 8 as statistical software. The results are asymmetric information and Firm size do not affect earning manaegement. On the other hand, this study finds that Leverage and Profitability affect earning management. Leverage has negative relaitonship with earning management and Profitability has a posititive realtionship with earning management. Moreover, managerial ownership able to moderate the effect of asymmetric information, leverage, firm size and profitability on earning management. Keywords: Earning Management, Asymmetric Information, Leverage, Firm Size, Managerial Ownership
GOOD CORPORATE GOVERNANCE DAN MANAJEMEN RESIKO DI BANK SYARIAH Rita Mulyani
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 3 No 2 (2019): JESKaPe Vol. 3 No. 2 July-December 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.299 KB) | DOI: 10.52490/jeskape.v3i2.432

Abstract

By applying the principles of good corporate governance and risk management, Islamic banks have won the trust of the public by significantly increasing the number of Islamic bank customers, although not as much as conventional bank customers. To build public trust in Islamic banks, in addition to GCG, there is also a need for good management and risk management of Islamic banks. It is hoped that Islamic banks will be able to play an active role in banking activities in Indonesia as an indicator of whether or not the economic conditions in Indonesia. The role of corporate governance has been far applied in the teachings of Islam. The principles of Good Corporate Governance which consist of transparency, accountability, responsibility, professional and fairness are contained in sharia values ​​which intensely consist of: (1) shiddiq (honesty), (2) trust (fulfillment of trust), (3) fathanah (intelligence), (4) tabligh (transparency, openness). The important thing that needs to be done by Islamic banks is to build an effective risk management culture, so that banks have competitiveness and survive in economic conditions that are full of uncertainty or even crisis. The types of risks faced by Islamic banks include the following: 1) Financing Risk, 2) Liquidity Risk, 3) Interest Rate Risk, and 4) Operational Risk.
Co-Authors Astrid Dita Meirina Hakim Ayumi Rahma Retno Fuji Oktaviani Titi Alpiah