Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal e_Jurnal Ilmiah Riset Akuntansi Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Mohammad Alfin
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH KONSERVATISME AKUNTANSI TERHADAP RELEVANSI NILAI LAPORAN KEUANGAN, MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI TAHUN 2016-2018) Mohammad Alfin; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 12 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (637.393 KB)

Abstract

Accounting conservatism is a reaction that tends to be cautious in financial reporting that aims to make the financial statements produced by the company reflect the real condition of the company. This study was conducted to analyze the Effect of Accounting Conservatism on the Relevance of Financial Statements and Earnings Management with Managerial Ownership as a Moderation Variable. This method is determining the sample using purposive sampling, with several predetermined criteria, the total sample of 49 manufacturing companies listing on the Indonesia Stock Exchange in 2016 - 2018. Research data is secondary data obtained from the Indonesia Stock Exchange in 2016 - 2018. Technical Data analysis uses simple and multiple linear regression analysis. Based on the research carried out, it can be concluded that accounting conservatism has a significant influence on earnings management. Accounting conservatism has a significant influence on the value relevance of financial statements. Managerial ownership cannot influence the interaction of accounting conservatism on earnings management. Managerial ownership cannot influence the interaction of accounting conservatism on the value relevance of financial statements.Keywords: Accounting Conservatism The Value Relevance of Financial Statements, Earnings Management, Managerial Ownership
Pengaruh Pemahaman Investasi, Modal Minimal, dan Return terhadap Minat Mahasiswa Berinvestasi di Pasar Modal Syariah: Studi pada Mahasiswa Perbankan Syariah UIN Alauddin Makassar Mohammad Alfin; Nuraeni Nuraeni; Supriadi Supriadi; Kamaruddin Kamaruddin; Sitti Fatimah
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 4 (2026): Juli : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i4.2396

Abstract

Students' interest in investing in the Islamic capital market has continued to increase alongside the growth of financial literacy and easier access to investment services. However, investment decisions remain influenced by investment knowledge, the availability of minimum investment capital, and expectations of investment Returns. This study aims to analyze the effects of investment knowledge, minimum investment capital, and investment Return on students' investment intention in the Islamic capital market. A quantitative explanatory approach was employed using primary data collected through questionnaires distributed to 50 students of the Islamic Banking Study Program, Faculty of Islamic Economics and Business, UIN Alauddin Makassar, selected through purposive sampling. Data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, partial and simultaneous hypothesis testing, and the coefficient of determination. The results indicate that the research instruments are valid and reliable, while the regression model satisfies all classical assumptions. Partially, investment knowledge and minimum investment capital have a positive effect on students' investment intention, whereas the effect of investment Return follows the statistical testing results. Simultaneously, all three variables significantly influence investment intention. These findings emphasize the importance of strengthening investment education, improving investment accessibility, and fostering realistic Return expectations to encourage students' participation in the Islamic capital market.
Co-Authors Junaidi Junaidi Kamaruddin Kamaruddin Moh. Amin Nuraeni Nuraeni Sitti Fatimah Supriadi Supriadi