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All Journal Jurnal Reviu Akuntansi dan Keuangan ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Penelitian dan Evaluasi Pendidikan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Keuangan dan Perbankan Jurnal Strategi Akuntansi IQTISHADIA Wacana, Jurnal Sosial dan Humaniora Journal of Accounting and Investment Bioeksperimen: Jurnal Penelitian Biologi JURNAL EKONOMI DAN BISNIS AIRLANGGA Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Akuntansi Aktual AKTSAR: Jurnal Akuntansi Syariah SENTRALISASI JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Hasta Wiyata EKUITAS (Jurnal Ekonomi dan Keuangan) Akurasi : Jurnal Studi Akuntansi dan Keuangan PREPOTIF : Jurnal Kesehatan Masyarakat Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurist-Diction AGRISAINS: Jurnal Ilmiah Magister Agribisnis Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Investasi Islam Didaktika Religia JRABA Jurnal Akuntansi dan Keuangan East Java Economic Journal Jurnal Akuntansi dan Keuangan Indonesia Prosiding University Research Colloquium Media Riset Akuntansi Auditing & Informasi Curtina IDARAH : Jurnal Pendidikan dan Kependidikan Accounting Analysis Journal AN NAHDLIYAH E-JURNAL AKUNTANSI Spektrum Industri Journal of Education and Learning Innovation
Mochamad Zaenal Fanani
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Airlangga
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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ANALISIS PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT Dwiyanti, Alfiyah Ariani; Fanani, Zaenal
IQTISHADIA Vol 7, No 1 (2014): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v7i1.1098

Abstract

Tujuan penelitian ini untuk mengetahui dan menganalisis pengaruh kompetensi dan independensi terhadap kualitas audit. Penelitian ini tergolong ke dalam  penelitian eksplanatori. Populasi dalam penelitian ini adalah seluruh staf akuntan publik yang terdaftar dan bekerja pada Kantor Akuntan Publik (KAP) di Surabaya. Hasil penelitian menunjukkan  bahwa variabel kompetensi mempunyai pengaruh terhadap kualitas audit. Kecerdasan emosional sebagai variabel  moderasi  mampu memperkuat pengaruh  kompetensi terhadap  kualitas  audit yang  dihasilkan  auditor.  Kecerdasan emosional   membuat auditor terampil  dalam   berkomunikasi sehingga dapat memperoleh informasi yang membuatnya semakin memahami  kondisi perusahaan kliennya. Variabel independensi memiliki pengaruh terhadap kualitas audit.Kata Kunci:  kompetensi, independensi , kecerdasan, kualitasEFFECT ANALYSIS OF COMPETENCY AND INDEPEN- DENCY TOWARD AUIDIT QUALITI. This article under-standing and analysing effect of competence toward audit quality. This is an explanatory  research. Populations are public acountant working in Public Accountant   Office of Surabaya. Result shows that competence   effects  audit quality.  Emotional  quotient as moderating variable strengthens effect of competence towards audit quality. Emotional quotient helps auditor to communicate with the client to collect information  about client’s company. Independency variable effect audit quality.Keywords:  Competency, Independency, Quotient, Quality
FAKTOR–FAKTOR PENENTU RISIKO KREDIT Fanani, Zaenal; Alvaribi, M. Nur Qowy
IQTISHADIA Vol 6, No 2 (2013): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v6i2.1110

Abstract

Tujuan artikel ini adalah menguji dan mencari apakah antara pertumbuhan  kredit, net interest margin, tipe perusahaan, rasio modal,  ukuran perusahaan, and level bank memiliki pengaruh terhadap   risiko  kredit.  Kajian ini menggunakan   pendekata kuantitatif untuk  menguji  hipotesa   melalui   analisis   regresi berganda. Data yang dipergunakan adalah data sekunder dari pernyataan  audit keuangan  lembaga  perbankan  yang  masuk dalam daftar Bursa Efek Indonesia tahun 2006-2010. Hasilnya menunjukkan bahwa pertumbuhan kredit, dan ukuran perusahaan memiliki penggaruh negatif terhadap risiko kredit, sementara jenis perusahaan, dan level bank memiliki  pengaruh positif terhadap risiko kredit  bank. Net interest margin  and rasio modal  tidak memiliki pengaruh pada risiko kredit.Kata kunci: kredit, audit, bankFACTORS  OF CREDIT RISK.  The  purpose  of this  study is to examine and obtain  evidence that credit growth, net interest margin,  type  of company,  capital  ratios,  firm size,  and bank compliance levels have significant effects on credit risk. This study uses a quantitative approach to testing hypotheses through multiple linear regression analysis. The data used are secondary data from audited financial statements  of banking  company  listed on the Indonesia Stock Exchange in the year 2006-2010.  Results show that credit growth and firm size have negative-significant effect on credit risk, while the type of company and bank compliance levels have positive-significant effect on bank credit risk. The net interest margin and capital ratios have no significant effect on credit riskKeywords: credit, audit, bank
DETERMINANT FACTORS OF FINANCIAL REPORTING QUALITY AND ECONOMIC CONSEQUENCES Fanani, Zaenal
Jurnal Keuangan dan Perbankan Vol 15, No 1 (2011): January 2011
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.9 KB) | DOI: 10.26905/jkdp.v15i1.997

Abstract

The aim of this research was to prove empirically the determining factors that influence the quality of financialreporting and the economic consequences, and there were influence differences of quality attributes of financialreporting to the economic consequences. The research samples were taken by purposive sampling so it obtained141 listed manufacturing businesses from 2001 to 2006. The research used four data analysis technique:auxiliary regression R2, confirmatory factor analysis, simple regression, and multiple regressions. The resultsshowed seven attributes, there were five attributes that gave contribution for financial reporting quality namelyaccrual quality, predictability, smoothness, relevance value, and conservatism while the persistence and timelinessgave small contribution. The five attributes were also different each other. From the thirteen determiningfactors, it showed nine factors that produced significant influences namely operation cycle, sales volatility,firm size, firm age, loss proportion, leverage, environmental risk, institutional ownership, market concentration,and auditor quality, while the other three, they were liquidity, managerial ownership, and investmentgrowth that were not significant. Testing results of economic consequences of quality of financial reportingshowed that the quality of factorial financial reporting influenced negatively and significantly toward informationasymmetry.
KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA: STUDI ANALISIS META Fanani, Zaenal
Jurnal Keuangan dan Perbankan Vol 18, No 2 (2014): May 2014
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.453 KB) | DOI: 10.26905/jkdp.v18i2.791

Abstract

This study aimed to examine the factors influencing profit management in Indonesia, namely firm characteristicsand good corporate governance. This study used META- analysis technique which was developed byHunter Schmidt (1990) and Lipsey Wilson (2001) by using samples consisting of 12 journals which wereaccredited nationally minimal B. Empirical evidence found that good corporate governance represented byauditor quality, audit committee, management ownership, institutional ownership and independent commissioner,and firm characteristic represented by growth level, firm size, firm performance, firm book value, couldbe the predictor of profit management existence in a company while the other variable namely operation cashcurrent could not be the predictor of profit management in a company.
The background of board, compensation, leverage, and fixed asset revaluation decision Fanani, Zaenal; Kamelia, Arika
Jurnal Keuangan dan Perbankan Vol 24, No 3 (2020): July 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v24i3.4220

Abstract

This research aims to obtain empirical evidence in Indonesia whether it is true that companies with boards of commissioners and directors with political, accounting, military background, and the amount of compensation received will affect the selection of revaluation methods to measure their fixed assets that revaluation is commonly used to facilitate the company in obtaining additional loan funds and attract investors to invest. This can occur because in the revaluation method, the company's fixed assets are presented under fair conditions. In addition, this study also wants to test whether a company with high debt levels will tend to revalue its fixed assets measured by the leverage of the company. This research used the entire company population in all types of industries listed on the IDX for the period 2016. The final sample used in this research was 458 using logistic regression analysis. In this research, it is found that political background and accounting background has no positive effect, military background had positive effect, and compensation and leverage had no negative effect on the asset revaluation decision remains. JEL Classification: M48, D72, G32DOI: https://doi.org/10.26905/jkdp.v24i3.4220
EARNINGS MANAGEMENT: DETERMINANT FACTORS AND STOCK PRICE IN DEVELOPING MARKET Zaenal Fanani
Jurnal Keuangan dan Perbankan Vol 13, No 3 (2009): September 2009
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.877 KB) | DOI: 10.26905/jkdp.v13i3.1091

Abstract

The aim of this study was to prove whether manager coped its earnings for the purpose ofinformative or target opportunistic. Research also investigated whether investment opportunity setinfl uenced the choice of manager to report as opportunistic to hide performance, or to report earningmore informative concerning with debt, political cost, market share, and earning. Sample of thisresearch was chosen by using purposive sampling of 350 manufacturing business listed in the JakartaStock Exchange, started from 1997 up to 2002. Structural Equation Modeling (SEM) by using programof Analysis of Moment Structures (AMOS) was considered as the appropriate statistical technique toexamine pattern relation of formed model. The results showed that earning management conductedby manager in Developing Market such as Indonesia represented informative earning managementwhich meant all investors had more own belief in earning reporting, but this research could notprove that company owning high investment opportunity set tended to conduct informative earningmanagement.
KETIDAKPASTIAN LINGKUNGAN DAN KINERJA MANAJERIAL : PERAN MEDIASI SISTEM AKUNTANSI MANAJEMEN Izmi Dwira Eriani; Zaenal Fanani
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (899.954 KB) | DOI: 10.22219/jrak.v9i3.8709

Abstract

This study aims to test mediating management accounting system in the relationship of the environmental uncertainty on managerial performance. This research processed primary data obtained using a questionnaire distributed to managers of business unit of companies in the industrial area of PT. Surabaya Industrial Estate Rungkut. The sample analyzed were 216 questionnaire, using the Slovin formula. The analytical tool used is Structural Equation Modeling with the Partial Least Square approach. The result showed that management accounting systems mediated the effect of environmental uncertainty on managerial performance.
Effect of Board Gender, Political Connection, Military Experience, and Board Activity Toward Company Reputation Zaenal Fanani; Linda Suci Alfiyanti
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (936.089 KB) | DOI: 10.22219/jrak.v10i2.12314

Abstract

This study aims to determine the effect of board gender, political connection, military experience, and board activity to the corporate reputation for the year 2014-2016. The population in this study are companies which listed in Indonesia's Top 100 Most Valuable Brand rankings from SWA magazine for the year 2014, 2015 and 2016. Purposive sampling is used to determine the sample with a total of 223 firm-year observations. Multiple linear regression analysis techniques were performed to analyze whether board gender, board activity, political connection, and military experience are associated with corporate reputation. The results show that board activity and political connection have a positive effect to the corporate reputation. Military experience has a negative effect to the corporate reputation. However, board gender does not have significant effect to the corporate reputation. This research contributes to the development of science or accounting issues by testing the political connection, military experience, and board meeting variables as independent variables and company's reputation as dependent variable, this model has never been done by researchers before.
The Effect of Work-Life Balance and Spirituality on Ethical Behaviour of the Workplace Novera Kartikawati Sudiro; Zaenal Fanani
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1043.168 KB) | DOI: 10.22219/jrak.v10i3.12500

Abstract

This research aimed to obtain information and empirical evidence on work-life balance and spirituality to ethical behaviour. This research was conducted at the Public Accountant in East Java. This research uses primary data to obtain vital information from respondents using the saturated sampling method. Respondents of this study were 102 auditors who work at the Public Accountant in East Java. This study uses a causality analysis Structural Equation Model (SEM) based component or variance or with the model name of Partial Least Square (PLS). Hypothesis testing will be done with the help of software Warp PLS 5.0. This research indicates that work-life balance is proved to have a significant positive effect on auditor ethical behaviour, and spirituality has a significant negative effect on ethical behaviour. The research's main objectives are to test the relationship of work-life balance and spirituality to find out whether they contribute to auditors' ethical behaviour.
The Effect Of Innovation Strategy In The Influence Of Managerial Ability On Firm Performance Khairanis Yulita; Zaenal Fanani
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (847.429 KB) | DOI: 10.22219/jrak.v11i3.14956

Abstract

Managerial ability collaborates managerial skill and effort to improve firm performance through resources utilization and strategy implementation. This study is aimed to examine the influence of managerial ability on firm performance with the mediation effect of innovation strategy. The final sample is 940 firms from the manufacturing sector listed on the Indonesian Stock Exchange 2012-2019. Analysis techniques use Data Envelopment Analysis (DEA) to measure managerial ability score, cluster analysis to analyze company strategy, and path analysis to test and analyze variables statistically. The result shows that innovation strategy does not mediate the influence of managerial ability on firm performance. Higher managerial ability directly increases the firm performance, but it decreases innovation strategy and innovation strategy does not affect firm performance. In conclusion, managers should choose between efficiency and innovation because it is a trade-off. Therefore, the company must sacrifice one of them.
Co-Authors Afdah, Umi Al Faini, Muhammad Alfiyah Ariani Dwiyanti Alfiyah Ariani Dwiyanti, Alfiyah Ariani Alfiyanti, Linda Suci Amam Amam Ana Nurul Fitriyani Ana Nurul Fitriyani Ananda, Chandra Farji Anastania Balqis Andik Adi Suryanto Angga Erlando Anggun Anita Sari Annisa Nurul Hakim Anny Rosiana Masithoh Ardi Tri Handono Ardianto Ardianto Arif Widodo Arifia, Amaludin Arlin Zulkarnain Awaluddin Awaluddin Azwir, Hery Hamdi Bambang Ali Nugroho Bambang Subroto Basuki Basuki BASUKI BASUKI Budi Hartono Citra Novi Sunarto Clarina Widyati Gunawan Darmawan, Andre Pupung Deny A. Iyai Djemari Mardapi Endah Tri Wahyuningtyas Endang Setyowati Eriani, Izmi Dwira Etikasari, Ria FAISAL, RAKMAT Fitria Pradandari Fitroh Amaluddin Georgina Elizabeth K. Saudale Hamidah Hamidah Handono, Ardi Tri Hanif, Rheni Afriana Hanif, Rheni Afriana Hapsari, Reni Sri Hendi Kristiantoro Hirawati Oemar Imam Thohari Iqbal Amaluddin Pambudi Ivastya, Raras Ivena Tiono Kamelia, Arika Khairanis Yulita Linda Suci Alfiyanti M Nur Ihsan M. Nur Qowy Alvaribi, M. Nur Qowy Ma'arif, Muhammad Anas Mardijuwono, Agus Widodo Merbaka, Zakiyyah Riris Mikail, dan Ahmad Nirwana, Muhammad Bayu Noer Rohmah Noer Soetjipto Novera Kartikawati Sudiro Nugraheni, Tiyas Putri Nugraheni, Tyas Putri Nur Solikin Ousman Jallow Prasetyo, Khusnul Raras Ivastya Raras Ivastya Riza, Ahmad Ibnu Rosvita, Vivin Sari, Fitria Atika Saudale, Georgina Elizabeth K. Septia, Noersa Indah Stepanus R. Pakage dan B.W. Irianti Subandiah, Heni Sukoharjanti, Bintari Tri Tiyas Putri N Umi Farida Vivin Rosvita Vivin Rosvita Wahyono, Nanang Dwi Wariana, Mariza Kusuma Wulandari, Annisa Wuradji Wuradji Yayuk Mundriyastutik Yogi Prasetyo Nugroho Yulis Trinovita Yunita Sari Zakiyyah Riris Merbaka Zulkarnain, Arlin