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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ilmiah Raflesia Akuntansi
Zainal Alim Adiwijaya
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Zainal Alim Adiwijaya
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.391 KB) | DOI: 10.34308/eqien.v11i1.770

Abstract

This study is intended to identify and analyze the influence of auditor ethics, skepticism, professionalism and competence on audit quality at the inspectorate of Grobogan Regency, Central Java. The sample to be analyzed is the inspectorate unit of Grobogan Regency, Central Java who understands auditing procedures. The sampling method that will be used is the census method with a total sample of 54 respondents. Data analysis techniques used include instrument testing, classical assumption test, hypothesis testing and coefficient of determination. The results of the research analysis show that auditor ethics, skepticism, professionalism and competence have a positive and significant effect on the results of audit quality at the Grobogan inspectorate agency.
Pengaruh Literasi Keuangan Syariah, Religiusitas, dan Kepercayaan Terhadap Minat Menabung Di Bank Syariah Anita Zulaecha; Zainal Alim Adiwijaya
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

This study aims to analyze the effect of Islamic financial literacy, religiosity, and trust on interest in saving in Islamic banks. The population in this study were Islamic bank customers in Demak Regency, and sampling using purposive sampling technique so that the sample in this study amounted to 100 respondents. This study uses data obtained from primary data sources, namely the type of data source obtained directly from respondents using the questionnaire method. This research data was analyzed using multiple linear regression analysis methods. The results of this study indicate that Islamic financial literacy and trust have a positive and significant effect on interest in saving in Islamic banks, while religiosity has no significant effect on interest in saving in Islamic banks.
Pengaruh Transparansi, Kepercayaan, Persepsi Kemudahan dan Tingkat Pendapatan terhadap Minat Muzzaki dalam membayar Zakat secara Online (Studi Kasus pada Muzzaki di Kota Semarang) Siska Adelia Putri; Zainal Alim Adiwijaya
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

— This study aims to analyze the influence of transparency, trust, perceived ease, and income level on muzakki's interest in paying zakat online, with a case study on muzakki in Semarang City. This study uses a quantitative approach with an explanatory research method. The sample selection method in this study uses a purposive sampling technique. The data source used in this study uses primary data, conducted through a survey obtained by distributing questionnaires via Google Form to respondents. Respondents in this study were muzakki who are domiciled or reside in Semarang City. The measurement scale used is the linkert scale with a score of 1-5. The analysis technique used to test the hypothesis and process the data is multiple linear regression analysis using the SPSS version 26 application. The results of the study showed that the variables of transparency, trust, and income level did not affect muzakki's interest in paying zakat online, while the variable of perceived ease showed an effect on muzakki's interest in paying zakat online.
Analisis Pengaruh Struktur Kepemilikan Terhadap Kebijakan Dividen dan Dampaknya Terhadap Nilai Perusahaan Sektor Barang Konsumsi Tahun 2019-2023 Triyastiti Wulandari; Devi Permatasari; Zainal Alim Adiwijaya; Muhammad Ja’far Shodiq; Sri Dewi Wahyundaru
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

Abstrak— This study aims to analyze the effect of managerial ownership, institutional ownership, and dividend policy on firm value in the consumer goods industry sector listed on the IDX during 2019–2023. Firm value is important because it reflects performance and prospects that influence investment decisions. Ownership structure as an internal factor can affect firm value through supervision and incentives, while dividend policy, as measured by the dividend payout ratio (DPR), can be a signal of financial conditions to investors. This study uses a quantitative approach with a purposive sampling method and secondary data from annual financial reports. Data analysis was carried out using descriptive statistics and multiple linear regression, as well as classical assumption tests, F tests, t tests, and coefficients of determination. The results of the study indicate that managerial and institutional ownership have a significant effect on firm value, but do not have a significant effect on dividend policy. Dividend policy also does not have a significant effect on firm value. The limitation of this study is the low Adjusted R² value in the dividend policy model. Therefore, it is recommended that further research use a wider object and add financial ratio variables to obtain a more comprehensive understanding
Co-Authors Anita Zulaecha Devi Permatasari Muhammad Ja’far Shodiq Siska Adelia Putri Sri Dewi Wahyundaru Triyastiti Wulandari